This study examines the legal force of stamp duty in civil agreements by analyzing its relationship with contractual validity and evidentiary strength under the Indonesian Civil Code. Using a normative juridical approach, the research focuses on statutory regulations, legal doctrines, and scholarly works related to contract law, evidentiary law, and stamp duty regulation. The findings demonstrate that stamp duty does not constitute a legal requirement for the validity of a civil agreement, as contractual validity is determined solely by the fulfillment of subjective and objective requirements stipulated in Article 1320 of the Civil Code. Stamp duty functions primarily as an administrative and fiscal instrument connected to the use of written documents as evidence in civil proceedings. Both conventional stamps and electronic stamps serve an equivalent role in supporting documentary evidence without altering the substantive legal relationship created by the parties’ consent. The study highlights the importance of distinguishing between contractual validity and evidentiary requirements to avoid legal misconceptions in contractual practices. Clarifying the legal position of stamp duty contributes to greater legal certainty and supports the adaptation of civil law to digital transactions while preserving fundamental principles of contract law.

Purpose The purpose of this paper is to focus on the property markets in two global cities, Singapore and Hong Kong SAR (Hong Kong). This paper presents stylized facts about their respective housing markets, examines their experiences with macroprudential policies and related regulatory policies, such as stamp duties, and investigate how these policies affect house prices and price synchronicity. Design/methodology/approach Panel regression with regional variations for the two economies. Findings Panel regression results reveal that loan-to-value limits and additional buyer’s stamp duty can help insulate domestic property prices from global prices in Singapore but cannot directly dampen house price growth. While loan-to-value limits and stamp duty do not decouple house price synchronicity in Hong Kong, these policies contain domestic house price growth. Empirical evidence also suggests that land supply seems effective in stabilizing house price growth in Singapore, but it tends to accentuate the property cycle in Hong Kong. Originality/value While there are a few studies on the impact of macroprudential policies on property prices and transactions in the contexts of Singapore and Hong Kong, none have examined specifically house price synchronization. This paper focuses on Singapore and Hong Kong and models the effects of macroprudential policies and stamp-duty-based fiscal measures in reducing the house price synchronicity as well as their direct effects on residential property prices in two cities separately.

The article concerns the costs associated with the stamp duty on a further procedural power of attorney. The publication aims to demonstrate that this expense should be – when additional conditions are met – be recognised as a necessary cost for the effective pursuit or defence of rights, regardless of whether it is paid by the main attorney, the substitutive attorney, or the principal. In this regard, the regulation of Article 98 § 1 and 3 of the Code of Civil Procedure is inappropriate, as on the one hand, it allows, for the awarding of costs related to the payment of stamp duty on power of attorney to the prevailing party when paid by a lawyer, and, at least, ambiguously regulates the situation when this duty is paid by the principal or a substitutive attorney. For this reason, Article 98 of the Code of Civil Procedure should be amended in the discussed part to clearly and without interpretative doubts to enable the awarding of costs related to the stamp duty on power of attorney (whether primary or further) to the winning party, regardless of whether the duty was paid by the principal, the main attorney, or the substitute, provided that this expense was incurred under circumstances indicating that it was a necessary cost for the effective pursuit or defence of rights. The research methods used in this study are the dogmatic-legal and analytical methods. They were used to conduct a thorough analysis of the currently applicable and relevant legal regulations from the perspective of the subject matter discussed.

This article presents two studies, that examine the effects of procedural fairness, outcome favorability, and outcome fairness on the adoption of the Stamp Duty Act. Two-factor experimental studies were conducted with 2 procedures (fair vs. unfair) and 2 outcome favorability or outcome fairness. Study 1 found no effect of procedural fairness, with the level of tax decision acceptance dependent only on outcome favorability. Respondents accepted personally favorable decisions even when they resulted from unfair procedures. The effect of fair process was only related to outcome fairness, with tax decision acceptance resulting from fair procedures being higher, regardless of their consequences. The results show that outcome favorability has a stronger effect than outcome fairness.

Abstract This preface introduces a special collection of articles on the politics of housing policy. The essays in the collection respond directly to the agenda of the new Labour government, which has put almost all of its housing policy emphasis on new build targets. The government will undoubtedly find meeting these objectives extremely challenging. It faces many different constraints, including getting planning permission, meeting building regulatory requirements and finding enough skilled workers to develop new towns and increase the proportions of new build across the grey belt. Local concerns and a lack of infrastructure will, at best, slow processes. The government is also improving conditions for private tenants by getting rid of no‐fault evictions and restructuring finances by modifying stamp duty, putting more emphasis on richer households paying the costs of development.

This study looked at how Nigeria’s tax structure affected the country’s economic growth. Revenue is unquestionably essential for the state to fulfill the social contract by providing for the citizens’ basic needs. This study specifically assessed the effect of the petroleum profit tax (PPT), company income tax, value-added tax (VAT), capital gain tax, and stamp duty on Nigeria’s economic growth. Time series data from 1999 to 2023 were used in the study. The pertinent data were taken from the Federal Inland Revenue Service, Bureau of National Statistics, and Central Bank of Nigeria publications. The Autoregressive Distributed Lag regression analysis approach was utilized. According to the study, PPT and company income tax had a significant effect on Nigeria’s economic growth throughout the study period; however, stamp duty had an insignificant positive effect on economic growth in Nigeria. In the meantime, VAT and capital gains tax significantly hampered Nigeria’s economic growth during the study period. The study suggested, among other things, that the government should start a strategic effort to diversify the economy to boost economic growth and development, especially because petroleum-related sources of income are declining.

ABSTRACT The present study examines the revenue receipts from Stamp Duty and Registration Fee (SRF) in the state of Kerala, India, over the past three decades, focusing on economic and systemic factors influencing the SRF revenue growth. Despite higher SRF rates, Kerala’s SRF revenue growth has recently stagnated and trails behind other South Indian states. Key economic factors, including sluggish economic growth and a consequent slowdown in real estate activities, have contributed to this stagnation. The study introduces a novel proxy which is the number of registered documents related to property transactions to capture the momentum of real estate activities during the study period. Besides, systemic issues related to the fixation of the fair value of land significantly impact SRF revenue receipts. The Auto Regressive Distributed Lagged (ARDL) approach reveals a weak co-movement between SRF and related economic and systemic factors in Kerala. To enhance SRF revenue and boost the State’s Own Tax Revenue (SOTR), policymakers must address these issues, especially in light of diminishing central transfers to Kerala.

Stamp Duty is a tax on documents that are owed from the time the document is signed by interested parties, or the document is completed or submitted to another party if the document is only made by one party. The purpose of this research is to find out and understand stamp duty in Indonesia. This research also provides a comprehensive understanding of the meaning of tax, sources of tax law, tax subjects and objects, and tax application rates in the taxation system in Indonesia. using a normative approach based on Law Number 10 of 2020 concerning Stamp Duty, analysis was conducted on legal provisions and the application of stamp duty in both conventional and digital transactions. the results show that stamp duty has experienced tariff simplification and adjustments to digital documents, as well as with the development of information technology. A proper understanding of stamp duty is very important for taxpayers, business actors, and law enforcement officers in order to comply with administrative and efficiency in managing legal documents.

Digital transformation in the national taxation system encourages the introduction of electronic stamp duty (e-stamp) as a modern fiscal instrument. This study aims to evaluate the effectiveness of e-stamp in improving taxpayer compliance and supporting the optimization of state revenue. The method used is a systematic literature review of a number of relevant legal sources, scientific journals, and current policies. The findings show that e-stamp has obtained legal legitimacy equivalent to physical stamps and functions as valid evidence in court, as regulated in PP No. 86 of 2021. In addition to accelerating transactions, e-stamp also strengthens transparency and accountability of tax administration. However, its utilization still faces obstacles in the form of limited technical regulations and low digital literacy of the community. For this reason, continuous education support and cross-sector synergy are needed to ensure effective and sustainable implementation.

Abstract As part of a wide-ranging act imposing duties on many different commodities, in 1712 newspapers and pamphlets became subject to a stamp duty, which would eventually come to be known as one of the ‘taxes on knowledge’. However, it has been tacitly assumed that the stamp duty did not impact on street literature, even though broadsides, slips, and chapbooks all fell within the bibliographical parameters of the act. In fact, there is some limited evidence that booksellers at the cheap end of the trade were at times conscious of the legislation concerning pamphlets, and there are a few instances where stamp duty was paid, although these look like the exceptions to prove the rule that the stamp duty was largely ignored. Towards the end of the eighteenth century, some booksellers at the cheap end of the trade appear to have appealed to the stamp duty as part of an effort to assert ownership in particular titles. This article is an attempt to interpret that rather fragmentary evidence around this subject.

The development of digital technology has driven transformation in various fields, including the administration system and legal proof through documents. One significant innovation is the implementation of electronic stamps (e-stamps) as an alternative to physical stamps based on Law No. 10 of 2020 on Stamp Duty. E-stamps offer efficiency, ease of access, and the potential to prevent document forgery. However, its application in authentic deeds made by Notaries and Land Deed Officials (PPAT) raises legal questions, particularly concerning its validity and legal certainty. Article 1868 of the Civil Code (KUH Perdata) stipulates that authentic deeds must be made by or before a public official in accordance with the form specified by law. Meanwhile, the Notary Position Law has not explicitly accommodated the use of e-stamps. This research uses a normative approach with doctrinal and legislative methods to analyze the compatibility of e-stamp usage in authentic deeds. The study's findings show that although substantively e-stamps are valid as a tool for collecting duties, there is a legal gap in the technical regulations concerning their use in notarial and PPAT deeds. This gap creates legal uncertainty that may affect the evidentiary power of authentic deeds in court. Therefore, there is a need for more harmonious regulations and clear technical guidelines so that the digital transformation in notarial practices can be effectively implemented without reducing legal certainty.

This study assessed the impact of taxation on infrastructural development in Nigeria using the Tado-Yamamoto Granger-Non causality approach. Time series data on Capital Gain Tax (CGT), Withholding Tax (WHT), Stamp Duty (SDY), and Infrastructural Development (IND) spanning from 2000 to 2024 elicited from the data banks of Federal Inland Revenue Service, the Central Bank of Nigeria, and National Bureau of Statistics was used for this study. The Augmented Dickey-Fuller test was used to establish stationarity at first and second difference, making the series suitable for the Tado-Yamamoto model after the serial LM test showed no evidence of autocorrelation in the model. The result aligns with the a priori expectation as CGT (β= 3.333148), WHT (β= 0.303194), and SDY (β= 1.508161) exerted a positive but statistically insignificant impact on infrastructural development in Nigeria. In furtherance, the result of the impulse response showed a minimal long-run reaction of IND to the predictors. Also, this study found that IND is strongly endogenous both in the short and long run, as determined by the variance decomposition. Diagnostic test of inverse roots showed stability in the parameter estimate, implying that the estimated parameters are stable over time. In line with the findings, this study concluded that for the period under review, taxation did not impact significantly on infrastructural development in Nigeria, and as a result recommended the need for a paradigm towards effective tax policy incorporating CGT, WHT, and SDY by the Federal Inland Revenue Service rather than the prevailing undue emphasis on tax yield from the oil sector, personal income tax, and company income tax. Also, the Nigerian government can optimize tax yield and infrastructural development by revamping the postal service to incorporate the vast benefits of the growing e-delivery market in Nigeria.

This study investigates the impact of indirect tax revenue on Nigeria's economic growth using the Autoregressive Distributed Lag (ARDL) model. Employing quarterly data from the period between 2011q1 and 2023q4, we evaluate both the short-run and long-run contribution of indirect tax revenue to Nigeria's growth trajectory. The short-run results reveal that company income tax (CIT) and petroleum profit tax (PPT) are significant drivers of economic growth. In the long run, PPT and capital gain tax (CGT) positively influence gross domestic product (GDP), whereas CIT, gas income (GI), and stamp duty (SD) have negative effects. Furthermore, the error correction term (ECM) coefficient of -0.84, which is statistically significant at the 1% level, confirms a strong short-run adjustment mechanism, indicating that 84% of disequilibria are corrected within one period. The study concludes that while indirect tax revenue can positively affect economic growth, poor administration and mismanagement, particularly in CIT and SD, hinder their developmental impact. Therefore, we recommend modernising the tax system, enhancing transparency, and aligning fiscal policies with 21st-century demands to improve efficiency, accountability, and inclusive economic growth in Nigeria.

Abstract—This paper presents LegalRAG Assistant, an AI-powered legal chatbot platform that leverages Generative AI (GenAI), Large Language Models (LLMs), and Retrieval-Augmented Generation (RAG) to provide accurate, context-aware responses to legal queries. The system integrates Indian legal frameworks including the Bharatiya Nyaya Sanhita (BNS) and RERA guidelines to support real-time legal consultation and document analysis. A structured pipeline was developed using vector embeddings (via Sentence-BERT) and FAISS for efficient semantic retrieval of legal texts, which are then fed into a fine-tuned LLM (Mistral-7B-Instruct) for answer generation. The platform demonstrates over 90% retrieval precision on a curated legal dataset and supports multilingual, user-friendly interaction through a Gradio-based chatbot interface. Experimental outcomes emphasize LegalRAG Assistant’s readiness for deployment in legal advisory applications, especially in domains requiring rapid access to complex legal information with high accuracy and explainability. Keywords— LegalTech · Real Estate Law · Property Law · Generative AI · Legal Chatbot · RERA Compliance · Stamp Duty · Legal Document Simplification · Personalized Legal Assistance · Multilingual Support · Access To Justice · RAG

The aim of this research is to identify and analyze the regulations for the use of stamps on copies of Land Deed Officials (PPAT) deeds as well as the validity of copies of PPAT deeds that use stamps as evidence in court. The research method used in this research uses a statutory approach so that the design of this research activity is for 6 months with the scope or object of this research, namely the urgency of recording stamp duty on Selena deeds of land deed officials as evidence in court. Where is the place of research, namely in the library with data collection techniques in the form of document study and analysis techniques, namely qualitative analysis. The results of this research are that regulations on the use of stamps on copies of PPAT deeds came into effect after the Stamp Duty Law was promulgated. Stamps function as formal requirements and evidence in court, not as an agreement. The absence of a stamp does not invalidate the legal action, but shows that the requirements as evidence have not been fulfilled and a copy of the PPAT Deed that uses a stamp is considered an authentic deed according to national land law, in accordance with Article 32 of Government Regulation Number 24 of 1997. However, even without a stamp, the legal action remains valid based on Article 1320 of the Civil Code. The seal functions as written evidence, and its absence does not result in the invalidity of the legal act, it only makes the agreement letter not fulfill certain requirements.

The United Kingdom has had a series of unsuccessful attempts at securing land value capture in 1909, 1947, 1967, and 1975. The 1909 land duties would have taxed increases in land values irrespective of the source. The latter three combined public bodies, acquiring development land with levies on developers. For them, value uplift was limited to that arising from the granting of planning consent. None of the measures were fully implemented and were reversed by incoming governments. One of the key problems with value capture policies has been the lack of political consensus. Since 1979, consensus has developed around the use of three types of value capture instruments. Development corporations have been created for the regeneration of local areas by acquiring development land and improving it. Local authorities have been able to use planning obligations and community infrastructure levies to oblige developers to mitigate externalities. Governments have made it clear that these are not to be used as value capture devices and therefore are really applications of the polluter pays principle. Thirdly, there are national taxes that fall on increases in the value of land, namely, business rates, stamp duty land tax, capital gains tax, and inheritance tax.

This study examined the effect of non-oil taxes on economic growth in Nigeria using annual time series data. Non-oil taxes were proxied using company income tax, value added tax and stamp duties. Descriptive statistics revealed that gross domestic product had a mean value of ₦22,535,370 billion, while company income tax, stamp duties, and value added tax averaged ₦457.29 billion, ₦3.58 billion, and ₦104,515.7 billion, respectively. The Augmented Dickey- Fuller (ADF) unit root test indicated that all variables were integrated at first difference (1). Johansen co-integration results confirmed the existence of four long-run equilibrium relationships among the variables. The Auto-Regressive Distribution Lag model estimates showed that stamp duties (₦281,367.0, p = 0.0279) and company income tax (₦41,940.87, p = 0.0000) significantly contribute to gross domestic product growth, while value added tax (₦10.43, p = 0.0690) had a relatively weaker impact. The error correction model coefficient of -0.2327 (p = 0.0000) suggested a moderate speed of adjustment toward equilibrium. Based on these findings, it was recommended that enhancing tax administration efficiency, strengthening compliance measures and ensuring the productive allocation of tax revenues could foster economic growth in Nigeria.

In making an agreement, the public generally has the view that the use of a stamp on the agreement letter is necessary for the agreement to be considered valid. Rapid developments in information technology have encouraged the use of digital transaction tools, including in the process of making agreements involving electronic documents. Along with technological advances, the legal sector has begun to integrate digitalization, one of which is through the use of e-Stamps as a replacement for physical stamps. This e-Stamp is designed to increase the ease and efficiency in preparing electronic agreements, especially in the current digital era. In 2020, the Indonesian Government passed Law no. 10 concerning Stamp Duty which states that this electronic stamp is a new type of stamp. The legal force possessed by an electronic stamp or e-stamp applied to electronic documents can function as legal evidence. This study aims to determine the form of binding power and proof of agreement from an electronic stamp, which is concluded using normative legal research methods. The results of the study show that the use of electronic stamps (e-stamps) has been strictly regulated in applicable regulations and can function as valid evidence in the context of electronic agreements. This study aims to analyze the use and validity of Electronic Stamp Duty according to the perspective of the Civil Code reviewed from Law Number 10 of 2020. This study uses a normative legal method with a type of legislative approach and a legal concept analysis approach. The results of the study achieved that the Electronic Stamp or E-Stamp is a new type, so the legal force of this Electronic Stamp is the same as the Stamp Temple, and has been in effect since the enactment of Law Number 10 of 2020 concerning Stamp Duty. The validity of Stamp Duty based on Law Number 10 of 2020 concerning Stamp Duty which uses Electronic Stamp can be used as evidence in Court, because the signature alone does not meet the requirements for the agreement made as evidence in Court based on Article 1320 of the Civil Code, but the Electronic Stamp is not a determinant of the validity or otherwise of the document submitted to the Court.

This study aims to analyze the legal position of e-stamp duty in electronic documents based on Indonesian laws and regulations, especially Law No. 10 of 2020 on Stamp Duty. Furthermore, it seeks to examine the legal impact of e-stamp duty misuse from a civil law perspective. This study employs a normative juridical research method, which involves examining legal theories, comparative laws, structure, and general explanations. The findings indicate that e-stamp duty holds a strong legal position as a validation tool for electronic documents under Law No. 10 of 2020 and Article 5 of the ITE Law. However, misuse of e-stamp duty, such as forgery or unauthorized use, can weaken document validity, making them inadmissible as evidence under Article 1869 of the Civil Code. Additionally, misuse undermines public trust in digital administration systems. This study recommends strengthening regulations related to e-stamp duty, including better legal protection for electronic documents, enhanced security systems to detect fraud, and increased public awareness regarding the importance of document validation using e-stamp duty. Law enforcement authorities are encouraged to take firmer action against misuse cases to deter fraud and enhance public confidence in Indonesia's digital administration system.

Litigation costs are a standard human rights issue under the right to access to court under Article 6(1) of the European Convention on Human Rights. The purpose of this article is to demonstrate that the European Court of Human Rights has established standards for the assessment of litigation costs for civil rights claims. These standards are applicable to and triggered by excessive fees and stamp duties, inflexible and formalistic assessment of the plausibility of claims, costs related to claims for non-pecuniary damage, excessive state representation fees, and disregard for the vulnerability of litigants. These factors act as benchmarks and red flags, prompting human rights scrutiny in the assessment, allocation, and justification of litigation costs in civil rights cases. The article also outlines remedies provided by the Court for litigation cost issues.