Debt Tax Research Articles

Fedezetcsere az adóvégrehajtásban

The Act of the tax debt execution is maybe the most disputed administrative measure in the system of law because in this case the power of state intervenes in the personal intimate zone limiting the title of ownership. Respecting the final decision or judgement just as important in the Basic Law relating the constitutional order, however at least as important is the protection of the debtor’s rights and legitimate interests. In the proceeding of tax debt execution rights of the tax authority and the debts face to face requires sufficient balancing rules which is part of the debtor’s rights. By the law upon the judgment debtor’s application to be submitted before the auction is scheduled at the latest, in respect of the judgment debtor’s circumstances meriting particular treatment, the court may release the seized movable property from the attachment if the recovery of the debt is secured even after the release and/or if the judgment debtor offers an asset as a cover for the debt with a market value reaching or exceeding that of the asset requested to be released. This essay tries to trying to present the legal institution of the exchange of covers in enforcement proceedings in the tax debt execution. It should be empasized that the tax execution is a coercive procedure because of the tax enforcement so taking considerations because of reasons of equity is possible between strict rules.

Od činjenica do istine u poreskom postupku

Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.

Tax administration: essence, problems and development prospects

The existence of any state and the implementation of its functions are directly related to the need to form revenue sources of the state budget. In all countries of the world, tax revenues are the basis for providing the state with financial resources. The use of effective tax administration is due to a number of reasons: the reluctance of some taxpayers to fully pay their tax obligations, the instability of tax legislation, and the presence of arrears in budget revenues. The problem of filling the budget is acute for the economy in conditions when extensive methods of increasing tax revenues have actually been exhausted. An increase in the tax burden can lead to a decrease in entrepreneurial activity, the inability of business entities to timely update and introduce new technologies that are more advanced and equipment into production. All of the above contributes to strengthening the activities of state regulatory bodies to combat tax debts, take measures against tax evaders. In this regard, not only new forms of tax administration are being introduced, but attempts are also being made to introduce a system for assessing the effectiveness of the tax services themselves. The creation of such a system will make it possible to disseminate the best practices of the most efficient tax authorities and, in general, will contribute to improving the quality of tax administration and increasing tax revenues to the budget.

Analyzing and evaluating the effects resulting from the application of the tax incentives policy at the macroeconomic level

Tax incentives have multiple policies, including tax exemption, accelerated depreciation, investment allowances (tax deduction, additional depreciation), tax discriminatory rates and other policies that are linked to tax rates. The tax exemption includes two types of exemptions, social exemptions and economic exemptions, which in turn are divided into two types, exemptions to prevent double taxation, and incentive exemptions that work to attract and provide investments and direct them towards the projects targeted in the economic plans. Specific exemptions for a certain number of years or are absolute exemptions. As for the policies of investment allowances, they are policies that result in either reducing the tax debt itself or reducing the taxable base, and the amount of the reduction is linked to a percentage of the volume of investments in investment projects. Objectives of the economic development plan.

ОСОБЛИВОСТІ ФУНКЦІОНУВАННЯ КОНТРОЛЮЮЧИХ ОРГАНІВ У СФЕРІ РЕАЛІЗАЦІЇ ПОДАТКОВОЇ ТА МИТНОЇ ПОЛІТИКИ В УКРАЇНІ ПІД ЧАС ВОЄННОГО СТАНУ: СТАН І НАПРЯМКИ ВДОСКОНАЛЕННЯ

Optimizing the functioning of control bodies is one of the strategically important tasks for Ukraine, especially during the ongoing Russian-Ukrainian war in 2022. It was determined that the amount of tax revenues to the state and local budgets depends on the efficiency and stability of the tax system, the functioning of which, in turn, depends on the activities of the controlling bodies that control, regulate the process of paying taxes, submitting tax reports, etc. This article examines the specifics of the work of control bodies in Ukraine, that is, the State Tax and State Customs Services, as well as examines their structure in terms of Departments and Divisions, which describe the functions of these bodies. Peculiarities of the legislative basis for the work of control bodies in the field of implementation of tax and customs policy have been analyzed. The chronology of the introduction of tax and customs changes from February 2022 was studied, and their effectiveness was considered. The moratorium on tax audits, rent payments, changes in the customs tariff, as well as the simplification of the rules for submitting declarations are considered in detail. Statistical information on the receipt of taxes and fees, customs payments to the Consolidated and State Budgets of Ukraine was analyzed, and their dynamics were studied. An analysis of the dynamics of the emergence and repayment of tax debt in Ukraine for 2022, the statistics of work with requests, the availability of electronic services of the State Customs Service and the State Tax Service was carried out. Problems and difficulties in the work of control bodies are identified and ways of improving their functioning during the martial law and the period of reconstruction of Ukraine are proposed, namely: a full-fledged internal audit of the entire range of activities of control bodies; speeding up the process of implementing legislative tax and customs changes into reality; increased liability for violations of tax legislation in the event of nonpayment of required payments to the budget in a timely manner; providing the State Tax Service with access to information about bank accounts of taxpayers; in order to improve the work of the customs office, it is necessary to build an optimal vertical of power, to rotate the management staff of the apparatus.

Faktor-Faktor yang Mempengaruhi Agresivitas Pajak dengan Dimoderasi oleh Ukuran Perusahaan

The highest tax revenue comes from income tax. The higher the taxable income of a company, it will affect the greater the cost of debt tax a company. It encourages companies to perform aggressive tax action. This study is conducted to test the audit committe independence, institutional ownership, corporate social responsibility, and leverage on tax aggressiveness moderated by firm size. The company's food and beverage subsector manufacturing listed in the Indonesian Stock Exchange for 2018-2021 and 32 served as a population for the study. The sample was taken using an purposive sampling technique which resulted in 63 units of analysis from 18 company's food and beverage subsector manufacturing. The data analyst technique used moderated regression analysis with IBM SPSS software version 25. The research result show that the corporate social responsibility has a negative effect on tax aggressiveness, while the audit committee independence, institutional ownership, and leverage do not affect on tax aggressiveness. Firm size has been proven to moderate the effect of corporate social responsibility on tax aggressiveness, but firm size can not moderate the effect of audit committee independence, institutional ownership, and leverage on tax aggressiveness. There are 7 companies that do not comply with OJK Regulation No. 55/PJOK.04/2015 concerning the formation and implementation guidelines of the audit committee so that the 7 companies are expecteded to be able to comply with the applicable regulations.

Home / Archives / Online First / Special Issue: Transport Transition towards a Net-Zero Future Tax Burden and Influencing Factors During Waste Incineration Power PPP Project Operation

Waste incineration power generation is an effective way to treat domestic waste as a resource, an effective way to reduce carbon emissions, and an important model for developing the circular economy, practicing the spirit of emission reduction promoted by COP26. The tax burden during operation of PPP (public-private partnerships) projects in this field directly affects the selection and development of the supply model. This paper selected the data of enterprises participating in the waste incineration power generation PPP project from the Ministry of Finance's PPP project management database and the financial data of the company from the CSMAR database for the corresponding year, and used tax burden evaluation indicators to empirically analyze the tax burden of the operation period of a waste incineration power generation PPP project from the perspectives of value-added tax and enterprise income tax. It was found that the asset-liability ratio, the income capacity from electricity sales, the profitability, and whether the preferential tax policy of "three exemptions and three halves" could significantly affect the corporate income tax burden of the project had to be considered. Combined with current preferential tax policies, this paper provided targeted optimization suggestions such as emphasizing the role of a "debt tax shield", optimizing the output structure, and extending the duration of the "three exemptions and three halves" tax incentives. The research in this paper is helpful to find an effective way to reduce the tax burden of enterprises, improve the economic benefits of waste incineration power generation projects, and also provide a reference for the government to formulate more reasonable tax policies and promote a better tax system.

A Note on the Valuation of the Corporate Debt Tax Shield

A Note on the Valuation of the Corporate Debt Tax Shield

Optimalisasi Penerapan Penyanderaan (Gijzeling) sebagai Upaya Penegakan Hukum (Law Enforcement) dalam Penerimaan Pajak (Studi Kasus Pelaksanaan Penyanderaan Di Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I)

This research focuses on Optimizing the Implementation of Hostage Taking (Gijzeling) as an Effort to Enforce Law in Tax Revenue (Case Study of Taxpayer Hostage Taking in Regional Office I of the Directorate General of Taxes, North Sumatra Province). The research method used in this study is normative legal research or doctrinal legal research. This research is descriptive with qualitative data analysis methods. The results of the study indicate that the hostage taking (Gijzeling) at the Regional Office I of the Directorate General of Taxes of North Sumatra Province has been carried out in accordance with statutory regulations, namely the Provision of Compensation in terms of Tax Collection by Warrant juncto Regulation of the Directorate General of Taxes Number PER-03/PJ/ 2018 concerning Amendment to the Decree of the Directorate General of Taxes Number KEP-218/PJ/2003 concerning Guidelines for Hostage Taking and Rehabilitation of the Reputation of Taxpayers Hostage. Tax bearers who have been taken as hostages have fully paid their tax debts which have resulted in increased tax revenues and coordination with related agencies so that hostage-taking (gijzeling) is an effort to enforce the law. in optimizing tax revenue can be implemented properly

ASPEK HUKUM KEGIATAN PERPAJAKAN DALAM PERSPEKTIF HUKUM PERDATA

Even though taxation activities are the actions of state administration officials in collecting taxes from their citizens, they are substantially an engagement. The state is the tax collector (creditor) and the taxpayer is the taxpayer (debtor). Therefore, the legal aspect of the engagement is dominant in taxation activities. Several aspects of civil law can be described, both material civil law, especially those relating to engagements as regulated in book III of the Civil Code and formal civil law relating to execution. Among them are related to the legal aspects of taxation activities in the perspective of engagement law, the expiration of tax debts, default and legal consequences and their execution. This includes hostage measures (gijzeling) that can be imposed on the taxpayer who in bad faith does not carry out his tax obligations.

National and Foreign Experience in Implementing Tax Amnesty: Comparative Legal Aspect

Problem setting. The article examines the legal regulation of such an institution as tax amnesty in different countries of the world. It is emphasized that in each country the introduction of such an institution has its own peculiarities of consolidation and implementation. At the same time, such peculiarities are due to various factors, for example, such as: the territorial and budgetary structure of the State, the model of the tax system, the model of relations between authorized and obligated participants of tax relations, etc. Analysis of recent researches and publications. Tax amnesty, the prospects for its implementation, and the experience of foreign countries have been the subject of research by such scholars as I. Bezzub, A. Glazova, O. Dmytryk, O. Makukh, I. Prykhodko, O. Slizko etc. The target of the research is to make a comparative legal analysis of the implementation of tax amnesty in the Ukraine and abroad. Article’s main body. Based on the analysis of the legal mechanisms of tax amnesty in such countries as Turkey, Germany, Luxembourg, and Italy, the author emphasizes that such positive experience is of great importance for Ukraine. Such an approach is due to the fact that almost all of the countries in question are already current EU members or are seeking to join the Union. It is emphasized that their legislative acts are aimed at economically beneficial and adequate cooperation between the state and the taxpayer. The tendency to consolidate the institution under study at the State level is a confident step towards de-shadowing of the economy, both for small and large businesses. Conclusions and prospects for the development. The article also examines some peculiarities of tax amnesty regulation in Ukraine. In particular, the author refers to such a type of tax amnesty as a one-time (special) voluntary declaration of assets of individuals. It is emphasized that this declaration is characterized by the presence of its own legal mechanism. At the same time, such a mechanism is not identical to the mechanisms of tax amnesty in foreign countries. It is emphasized that the national tax legislation of Ukraine for the first time introduced a mechanism of alternative rates of fee for a one-time (special) voluntary declaration of assets of individuals. It should be noted that such an alternative is inextricably linked to the installment procedure, which differs significantly from the traditional mechanism of taxpayers’ tax debt installment.

Triadism Perspective on Payment of Debt Taxes in Complete Systematic Hold Registration Program: What and How?

The Complete Systematic Land Registration Program (PTSL) actually has an orientation to provide guarantees of legal certainty. However, the formulation of rules in Ministerial Regulation No. 6/2018 regarding PTSL provides space for not fulfilling three values that must be met by law. This study aims to analyze PTSL Regulations in the perspective of Gustav Radbruch's triadism. This research is a juridical-normative research by prioritizing conceptual and statutory approaches. The results of the study confirmed that from the aspects of fairness, benefit, and legal certainty, the regulation of the payment of taxes payable for the transfer of rights to certified land from the PTSL program as stated in the PTSL Ministerial Regulation has the potential to prevent the three basic legal values from being realized. The non-realization of the three basic legal values above in the formulation of arrangements for payment of taxes payable for the transfer of land rights certified from the PTSL program has the potential to cause injustice in society while minimizing the beneficial aspects of the PTSL program as well as creating legal uncertainty in society regarding the implementation of the PTSL program which has the potential to harm human rights. community as PTSL participants. Revisions to the PTSL Ministerial Regulation, specifically Article 33 paragraph (1) of the PTSL Ministerial Regulation in conjunction with Article 40 paragraph (1) of the PTSL Ministerial Regulation actually aim to fulfill the three basic legal values put forward by Gustav Radbruch, for ensuring justice, expediency, and legal certainty.

KEPASTIAN HUKUM BAGI WAJIB PAJAK YANG MENGIKUTI TAX AMNESTY JILID II MELALUI PENGUNGKAPAN HARTA SECARA SUKARELA

This study aims to discuss how the position of the Notice of Disclosure of Assets and the legal certainty of the certificate of disclosure of net assets which is the cause of the dispute between the Taxpayer and the Director General of Taxes, by using the theory of awareness of the taxpayer and the theory of legal certainty. The method used by this writer is normative juridical research which is supported by a statute approach, a conceptual approach, a case approach based on primary legal materials, secondary legal materials and tertiary legal materials. The technique of collecting legal material is obtained through studies or reviewing legislation and library research as well as decisions of the Tax Court and Decisions of the Supreme Court which the researchers then analyze by means of systematic interpretation. The results of this study indicate that the examination of extensification and intensification will eventually lead to a tax assessment letter, namely a letter stating that there is a shortage of the amount of tax debt that must be paid and even an investigation can also occur on the taxpayer. Guided by Article 12 paragraph (2) and paragraph (3) of the KUP Law stipulates that the amount of tax payable according to the notification letter submitted by the taxpayer is the amount of tax payable in accordance with the provisions of the tax laws and regulations and the Director General of Taxes determines the amount of tax to be paid. payable if the Director General of Taxes obtains evidence that the amount of tax payable according to the Tax Return is incorrect.

Influence of Capital structure on Firm Performance: Empirical Evidence from Indian Manufacturing Industry

The study is an attempt to examine empirically the impact of capital structure on firm performance using a data sample of 56 Indian manufacturing firms listed on Bombay Stock Exchange, National Stock Exchange or both during 2010-2022. The study uses three financial performance measures namely return on assets, return on capital employed and earnings per share as dependent variables. The eight capital structure measures such as long-term debt, short-term debt, interest coverage ratio, current ratio, growth, tangibility, non debt tax shield and size are used as independent variables. The data are divided into three sectors including steel, cement and automobile. The correlation analysis and multiple regression analysis are used in the study to estimate the impact of capital structure on firm performance. The empirical result shows that firm performance has a negative relationship with short and long term debt in most of the studied sectors. In the automotive sector, long-term debt is positively related to return on capital employed. Liquidity is negatively related to firm performance in the cement and automotive industries. Non-debt tax shield is positively related to firm performance as measured by return on capital employed and earnings per share in the cement and automotive industries, respectively, while interest coverage ratio is positively correlated with firm performance in the cement industry.

The Power of the People: Everyday Resistance and Dissent in the Making of Modern Turkey, 1923–38 by Murat Metinsoy

<i>The Power of the People: Everyday Resistance and Dissent in the Making of Modern Turkey, 1923–38</i> by Murat Metinsoy

EXECUTION OF TAX DELINQUENT ASSETS AGAINST MORTGAGE RIGHTS AT STATE-OWNED ENTERPRISE BANKS

This paper aims to analyze the legal aspects of the execution of tax arrears assets that have been tied to Mortgages in State-Owned Banks. This type of research is normative legal research using a statutory approach and a conceptual approach. Primary legal materials, secondary legal materials, and tertiary legal materials were obtained through library studies and supplemented by interviews. The collected legal materials are then analyzed qualitatively. The results showed that the tax office has the right to receive prepayment for the execution of the taxpayer's property due to a tax debt. State-owned banks also have the right to receive repayments first compared to other creditors for the execution of mortgage objects, as a result of default by the debtor. In this case, the Tax Office and the State-Owned Bank both have the right to receive payment first compared to other parties. Based on the applicable regulations, there is no article that specifically and in detail regulates which payment should be prioritized if the Tax Office and State-Owned Bank both have an interest in the execution of the same object for the settlement of tax debts and debts to creditors. Therefore, it is necessary to coordination between the Tax Office and State-Owned Banks to obtain solutions in solving problems, with consequences that are not detrimental to the Tax Office and State-Owned Banks.

Pengaruh Kepemilikkan Manajerial, Ukuran Perusahaan, Perisai Pajak Non Hutang, dan Leverage Operasi terhadap Struktur Modal

This research aims to analyze the effect of managerial ownership,firm size, non debt tax shield and operating leverage on capital structure. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector manufacturing listed on the Indonesia Stock Exchange in 2017-2020. Using purposive sampling method we obtained by 272 sample from 68 companies conducted observations from 2017 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership, firm size, and operating leverage has a negative and significant effect on capital structure. However, the non-debt tax shield variable has no effect on the capital structure.

ВСТАНОВЛЕННЯ ОБМЕЖЕННЯ ВИЇЗДУ ЗА МЕЖІ УКРАЇНИ ПОСАДОВИМ ОСОБАМ ЮРИДИЧНИХ ОСІБ, У ЯКИХ НАЯВНИЙ ПОДАТКОВИЙ БОРГ

In the article, the right of the controlling body to apply to the court for the restriction of the right to depart outside Ukraine to the officials of legal entities that have a tax debt is divided on structural elements, namely: the subject to which the restrictions are applied, components of the violation, sanction. It is concluded that the restrictions on the departure outside Ukraine of the head of a legal entity or a permanent establishment of a non-resident can be applied only to the citizens of Ukraine. It is proved that the restrictions on the departure outside Ukraine can be applied only to the head of a legal entity, the resident of Ukraine. It is noted that the analyzed restrictions of the rights cannot be applied to all members of the collegial governing body of a legal entity, but only to the person specified as the head in the unified register of legal entities. This conclusion is made on the basis of the analysis of the norms of the legislation which establish the obligatory differentiation of members of a collegial governing body. The essence of the violation for which the restrictions on the departure outside Ukraine are applied is the non-payment of taxes in the amount of UAH 1 million within 240 days from the date of filing the tax claim. The latter element under analysis is the sanction for non-fulfillment of the obligation to pay the tax, namely the restrictions of the right. The result, or a conditional sanction, is characterized by its temporality – it is applied until the repayment of a tax debt. The competitive procedures of realization of the above right provided for in Art. Art. 283 and 289-2 of CAP of Ukraine are analyzed. The conclusion is made concerning the identity of the grounds for opening the procedures set forth in Art. 283 and Art. 289-2 of CAP of Ukraine, and hence the inexpediency of their coexistence in the CAP of Ukraine. It is proposed to exclude Art. 289-2 from the CAP of Ukraine and to clarify the list of grounds for the termination of temporary restrictions on the departure outside Ukraine.

OPPORTUNITIES AND LIMITATIONS OF THE ACTIVITIES OF THE AUTHORIZED BODY TO INITIATE THE BANKRUPTCY OF A TAX DEBTOR

Purpose of the study. The article examines current trends and current problems of the activities of the Federal Tax Service of Russia in the status of an authorized body to initiate the bankruptcy of a tax debtor in order to recover tax debts. From the standpoint of the synthesis of theoretical approaches and arbitration practice, the prerequisites for initiating a bankruptcy case for a tax debtor have been studied; the research discloses groups of tax debtors to which it is advisable to apply measures to prevent bankruptcy and groups to which such measures are not applicable; the place of the mechanism of bankruptcy of the taxpayer in the general system of settlement of tax debts is shown; the main problems in initiating the bankruptcy of a tax debtor and measures taken by the authorized body to protect the interests of the Russian Federation as a creditor are identified on examples of the analysis of judicial practice in the processes of bankruptcy of legal entities. Conclusions. In the context of the development of forms and methods of pre-trial settlement of tax debts, the bankruptcy mechanism becomes an extreme measure of its settlement, which, in some cases, is an incentive for the tax debtor to move to the settlement agreement process before the introduction of the first bankruptcy procedure, and, in other cases, becomes an impulse for the authorized body to the formation and implementation of a well-thought-out constructive strategy and tactics for the effective implementation of the procedures used in bankruptcy cases of the debtor. The results of this study create the basis for the subsequent improvement of the organizational and economic mechanism of the activities of the authorized body for the protection of state interests in the bankruptcy of debtors.

Restaurant Taxpayer Billing System at the Medan City Regional Tax and Retribution Management Agency in 2022

In collecting taxes is a major aspect and must be considered by the government at all levels of central and local. Because tax collection in general is an effort where taxpayers must pay their taxes, their tax debts, pay off collection fees and arrange and warn to take billing actions such as forced letters, confiscate, and sell confiscated goods. In this study, conducted on the restaurant tax collection system at the Medan City BPPRD, this study aims to determine whether the restaurant tax billing system carried out at the Medan City BPPRD is in accordance with regulation No.19 of 2000. This research includes qualitative descriptive research. The research subject is the Medan City BPPRD Office. The restaurant tax imposition rate at the Medan City Tax and Levy Management Agency is 10% (ten percent) and the procedure for collecting restaurant taxes at the Medan City Tax and Levy Management Agency uses one system, namely the Self Assessment System.