Tax Discrimination Research Articles

Potential Tax Discrimination against Italian-Sourced Dividends and Capital Gains Received by Foreign Investment Funds Not Compliant with EU Regulatory Framework

This article delves into the complexities of cross-border taxation of Italian-sourced dividends and capital gains paid to Italian and foreign investment funds. More specifically, the authors scrutinize whether Italy’s current domestic tax laws violate the EU fundamental freedoms, particularly regarding foreign funds that, despite not being subject to the UCITS or AIFM Directives, are subject to a regulatory framework similar to that imposed on Italian funds.

PENGARUH PENEGAKAN HUKUM, DISKRIMINASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN KEADILAN TERHADAP PENGGELAPAN PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PONDOK AREN)

This study aims to analyze the Influence of Law Enforcement, Tax Discrimination, Tax Understanding and Justice on Tax Evasion (Tax Evasion) where analyzing Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang. The sample used in this study was 100 Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang using accidental sampling technique. The data used in this study are primary data in the form of distributing questionnaires to all Individual Taxpayers at KPP Pratama Pondok Aren, South Tangerang who have been used as research samples. Multiple regression method is used as an analysis technique in this study. Analysis of research results using SPSS 25 software. The results of the study indicate that law enforcement, tax discrimination, tax understanding and justice simultaneously affect tax evasion. Law enforcement partially affects tax evasion. Tax discrimination partially does not affect tax evasion. Tax understanding partially affects tax evasion. Justice partially influences tax evasion

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study were primary data. The primary data were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program. The results of the study showed that the tax fairness had negative effect on taxpayer perception about the ethics of tax evasion, while tax discrimination had positive effect on taxpayer perception about the ethics of tax evasion. In contrast, tax system, technology and information of taxation did not effect on taxpayer perception about the ethics of tax evasion.

Pengaruh Keadilan, Kepatuhan, Pemeriksaan, Sistem dan Diskriminasi Perpajakan Terhadap Wajib Pajak Mengenai Penggelapan Pajak

This research aims to analyze Tax Justice, Tax Compliance, Tax Audit, Tax System and Tax Discrimination against Tax Evasion. The population in this study are individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. The sample for this research is individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. This research used the Slovin method and obtained a sample of 100 people. Data collection was carried out using a questionnaire method distributed to respondents and processed using SPSS version 26. Based on the results of the analysis, it shows that tax justice, tax inspection and tax discrimination have no effect on tax evasion, while tax compliance and the tax system have an effect on tax evasion.

Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy

The ethical justification of unequal tax rates remains a heated debate, with recent studies presenting contrasting views. This paper employs utilitarian and deontological perspectives to assess the ethical grounding of discriminatory tax systems. It critically reviews the historical arguments and integrates recent insights to assess the ethical grounding of such systems. After examining the matter from a number of ethical angles, especially considering the most recent studies, the author concludes that there is no definitive moral justification for charging different prices to different individuals. However, newer perspectives highlight the complexities involved in the debate. This paper also explores the practical implications of these ethical perspectives, offering insights for policymakers in designing equitable tax systems in a globalized economy.

Determinan Persepsi Mahasiswa Mengenai Penggelapan Pajak dengan Penerapan Teknologi Informasi sebagai Variabel Moderasi

The aim of this research is to determine the factors that have an impact on students' views regarding tax evasion with the application of information technology as a moderating variable. The sample in this research is accounting students class of 2020 concentrating on taxation at Putra Indonesia University "YPTK" Padang. The selection of students as samples was based on the reason that they represent the future generation of taxpayers. The aim is to contribute to reducing tax evasion behavior, overcoming various practices that deviate from tax obligations. The sampling technique for this research used convenience sampling. Respondents in this study totaled 128 respondents. Data analysis using multiple linear regression with SPSS 26 tools. Based on the findings, it was found that tax justice and tax discrimination had a positive and significant impact on students' perceptions or views regarding tax evasion, but not the tax system. IT as a moderating variable has a partial moderating influence on the relationship between tax justice and students' perceptions or views regarding tax evasion. However, it cannot moderate the influence of the tax system and tax discrimination on student perceptions or views regarding tax evasion among accounting students with a tax concentration class of 2020 at UPI "YPTK" Padang.

Capital Allowance and Financial Performance of Manufacturing Firms

Purpose: The main objective of this study was to examine the effect of capital allowance on the financial performance of manufacturing firms in Nyeri County
 Methodology: A descriptive research design was adopted. In this study, the population comprised all the 15 manufacturing firms in Nyeri County that are registered by the Nyeri County finance department; licensing office 2023. The study used census methods to acquire information from finance managers, tax managers, and senior managers of the targeted manufacturing firms. To gather primary data, questionnaires with Likert scales were used. The study collected secondary data from the manufacturing firms' internal sources for six years. The researcher utilized descriptive statistics, including measures like the mean, standard deviation, and frequency, to analyse the data. Additionally, the study employed Pearson correlation and regression analysis to investigate the relationship between the variables and ascertain whether the independent variables could predict the dependent variable in the study. The program Statistical Package for Social Sciences (SPSS) was used to analyze the data. Data was presented in the form of tables and graphs.
 Findings: The study findings established that there exists a significant relationship between capital allowance and the financial performance of manufacturing firms in Nyeri County. Capital Allowance emerged as a crucial predictor of financial performance (Beta = 0.766. Participants expressed a positive perception regarding the influence of capital allowances on their respective firms' financial performance, with strong agreement on investment deductions, wear and tear allowance, capital allowance incentives, and overall satisfaction with the current level of capital allowances. 
 Unique Contribution to Theory, Practice, and Policy: The study was anchored on tax discrimination theory to show the effect of capital allowance on the financial performance of manufacturing sectors. The study recommended that there is a need to maintain and even improve capital allowance laws to meet taxpayers' demands and expectations and encourage investment.

ANALISIS STUDI LITERATUR ATAS PRAKTIK PENGGELAPAN PAJAK PADA KASUS YANG TERJADI DI INDONESIA

Abstrak The purpose of this research is to (1) Find out what factors influence taxpayers actions in commiting tax evasion; (2) Know what theories are used in tax evasion research. This research used a qualitative descriptive method with 87 Sinta articles for the 2018-2023 period with the keyword “Tax Evasion”, with 8 respondents and an interview with one of the sources as a tool to confirm these factors. The results of this research show that the main factors of tax evasion are Tax Discrimination, Love of Money, Understanding of Taxation, and Opportunity. Meanwhile, the theories that are ofted used are Theory Planned Behaviour and Attribution Theory.

PENGARUH DISKRIMINASI PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI PENGGELAPAN PAJAK PADA KPP PRATAMA SERPONG

This research aims to examine the influence of tax discrimination, understanding of taxation, and tax sanctions on perceptions of tax evasion. This research uses quantitative methods with an associative approach. The population is known to be 49,019 taxpayers, which is determined by the Slovin formula. The research sample was 100 respondents registered at KPP Pratama Serpong using SPSS version 25. The sampling technique used probability sampling with multiple linear regression analysis. Based on the research results, it shows that tax discrimination, understanding taxes and tax sanctions influence the perception of tax evasion both partially and simultaneously.

Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Teknologi, Informasi Perpajakan, dan Tax Evasion

The research aims to determine the influence of tax fairness, the tax system, tax discrimination, technology and tax information on taxpayers on tax evasion. This research was conducted at the East Denpasar Pratama Tax Service Office. The population in this study are taxpayers who carry out business activities and are registered with KPP Pratama Denpasar Timur. The sampling technique uses a purposive sampling method. The number of samples in this research was 100 taxpayers who carried out business activities and were registered and the number of samples used in this research was determined based on the approach. The analysis technique used is Multiple Linear Regression. The results of the analysis show that tax fairness, the tax system, technology and tax information for taxpayers have a significant negative effect on tax evasion, while tax discrimination has a significant positive effect on tax evasion.
 Keywords : justice; systems; discrimination; TI; tax evasion

Determinan Penggelapan Pajak di KPP Pratama Batam Selatan(studi kasus WPOP di KPP Pratama Batam Selatan)

This research was conducted to analyze the determinants that influence tax evasion. The determinants of tax evasion used include tax discrimination, self-assessment systems and tax sanctions. Types of quantitative assessment. The population determined is a taxpayer registered at KPP Pratama South Batam. The sample is determined by simple random sampling, distributing questionnaires to 400 taxpayers. The data analysis technique uses the linear regression analysis method, classical assumptions, coefficient of determination, T test and F test by applying SPSS version 29. The results of the analysis conclude that tax discrimination has a significant partial effect on tax evasion with tcount 2.240 > ttable 1.966. The self-assessment system has a significant partial effect on tax evasion with tcount 2.295 > ttable 1.966. Tax sanctions have a significant partial effect on tax evasion with tcount 2.851 > ttable 1.966. Simultaneous testing interprets tax discrimination, self-assessment system and tax sanctions have a significant effect on tax evasion with Fcount 4.106 > Ftable 2.605 and a significance of 0.000 <0.05
 
 Keyword : Tax discrimination;Tax Evasion;Tax Sanctions;Self Assessment System

Effect of Tax Discrimination, Love of Money, and Possibility of Detecting Fraud on the Perceptions of Tax Evasion

Abstract
 
 This research aims to determine the effect of tax discrimination, love of money, and the possibility of detecting fraud on the perceptions of tax evasion. This research uses quantitative methods. The research data used is primary data with a research instrument in the form of a questionnaire. The population in this study were 4,211 MSME actors in the Central Jakarta area who were registered with the PPKUKM (Small and Medium Enterprise Cooperative Trading Industry) Agency. The sample in this study were 87 MSME actors. The data analysis method uses multiple linear analysis methods with the help of the SPSS version 22 program. According to the analysis's findings, tax discrimination positively affects perceptions of tax evasion, love of money negatively affects perceptions of tax evasion, and the possibility of detecting fraud does not affect perceptions of tax evasion.
 Keyword: Tax Discrimination; Love of Money; Possibility of Detecting Fraud; Perceptions; Tax Evasion

Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers

In this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Gallaher Limited (Case C-707/20), which provides further clarity on the scope of the fundamental freedoms, the correct comparator in establishing discrimination and the proportionality of discriminatory taxation of capital gains.

Legal nature of taxes and fees

The article analyzes the legal nature of taxes and fees. It is substantiated that the basis of the legal regulation of tax relations is the implementation of the influence of economic processes in favour of the public interests of society. It was established that each of the principles of taxation defined by the current Tax Code of Ukraine contains a two-fold component: the legal dimension (the principles of tax legislation and the regulation of tax relations are implemented exclusively in the legal sphere) and the economic dimension (it follows from the content of the principles of the current tax legislation of Ukraine and is the key as a result of tax relations). In addition, it was established that the legal dimension of taxation is expressed through the operation of the principle of justice (the levelling of the principles of equality causes tax discrimination within certain categories of taxpayers). At the same time, the economic dimension of equal taxation is expressed through a comparative approach to the economic situation of different taxpayers within the limits of setting taxes and fees on the one hand, and through the implementation of the principles of equality in a uniform tax burden on different parts of the taxation object - on the other hand. In this context, it was noted that the legal dimension is the key, because it directly affects the protection of the rights of taxpayers as a less protected component of tax relations. Therefore, the purpose of the article is to study the legal nature of taxes and fees, in particular, the characteristics of the main principles of establishment and their constituent elements enshrined in the legislation of Ukraine, the importance of their existence in the tax system and the need for reform. It is concluded that the problem of legal establishment of taxes and fees in Ukraine is the insufficient amount of information in the legislation. The articles of the Tax Code of Ukraine, where the principles and elements are indicated, are incomplete, because in some provisions only definitions are given, while in others only lists are given, which creates a need for an extended interpretation of the norms.

Corporate tax-shields and capital structure: leveling the playing field in debt vs equity finance

A common feature within most corporate income tax systems is that the cost of debt is deductible as an expenditure when calculating taxable profits. An unintended consequence of this tax distortion is the creation of under-capitalized firms – raising default risk in the process. Using a difference-in-differences approach, this paper shows that a reduction in tax discrimination between debt and equity finance leads to better capitalized banks. The paper exploits the exogenous variation in the tax treatment of debt and equity created by the introduction of an Allowance for Corporate Equity (ACE) system in Italy, to identify whether an ACE positively impacts banks' capital structure. The results demonstrate that a move to an unbiased corporate tax environment increases bank capital ratios, driven by an increase in equity rather than a reduction in lending activities. The change also leads to a reduction in risk taking for ex-ante low capitalized banks. Overall, these results suggest that the ACE could be a valuable policy instrument for prudential bank regulators.

CRIMINALISTIC BASIS OF METHODOLOGY FOR ESTABLISHING THE FINANCIAL RESULT OF A TRANSACTION

The article is devoted to the basics of scientific and methodological support of knowledge (research) of the financial result of a transaction, including a credit transaction (liabilities), in the process of implementing constitutional, civil, economic, administrative, and criminal justice, law enforcement, and human rights activities. It examines the pressing issues of the legislative definition of the term “income”, the receipt of income as a result of the implementation of a credit transaction (liabilities), and also proposes a set of urgent measures aimed at stopping and preventing manifestations of tax discrimination against citizens of Ukraine. The theoretical and conceptual apparatus and the means of scientific and methodological support for the knowledge of the financial result of the transaction are stated on the example of the implementation of a credit operation (debt compliance) and substantiated their use in the professional legal activities of the law enforcement agencies. Key words: knowledge in justice, law enforcement, and human rights activities; the financial result of the transaction; effective means and methods of knowing the financial result of a transaction, including a credit transaction (liabilities).

Fiscal Barriers to Trade within the EU Internal Market

The article deals with the EU rules on prohibition of fiscal barriers within the internal market, and the free movement of goods. Prohibition of fiscal barriers which form an obstacle to free movement of goods are regulated by prohibition of customs duties and prohibition of discriminatory taxation. Both these fiscal levies must follow the non-discrimination principle, i.e. the way these levies are applied must respect the principle of prohibition of discrimination based on nationality. It is also important to make difference between the prohibition of customs duties and prohibition of discriminatory taxation as they are subject to different legal regime.

Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Etika Atas Penggelapan Pajak (Tax Evasion)

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study wereprimary data. The primarydata were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program.

Treaty-Based Nondiscrimination: Now You See It Now You Don't

A broad nondiscrimination provision appears in every income tax treaty that the United States has entered into in the last quarter century. The nondiscrimination article of these treaties purports to prohibit discriminatory taxes levied against foreign nationals or their businesses. However, some distinctions have always been permitted, based on the fact that domestic and foreign taxpayers are not similarly situated because different taxing jurisdictions are concerned. The problem is that it is difficult to articulate a consistent and rational standard to apply to determine when proscribed discrimination is present.The language used in a typical U.S. nondiscrimination provision, such as Article 24 of the 1981 U.S. Model Income Tax Treaty (the "1981 U.S. Model"), can be traced to the 1963 draft model convention published by the Organization for Economic Cooperation and Development Committee on Fiscal Affairs, Draft Double Taxation Convention on Income and on Capital (the "1963 OECD Model"). The 1977 draft of the Organization for Economic Cooperation and Development Model Double Taxation Convention on Income and on Capital (the "1977 OECD Model") includes a similar provision as its Article 24. Both the 1963 OECD Model and the 1977 OECD Model have been instrumental in guiding development of the language of bilateral income tax treaties. Copies of Article 24 of the 1981 U.S. Model and of Article 24 of the 1977 OECD Model are attached as Appendix A and Appendix B.

The Effect of Tax Ethics and Tax Morals on Tax Evasion

This study aims to determine the effect of tax justice, tax system, tax discrimination, tax understanding and tax compliance on tax evasion. The population in this study were individual taxpayers registered at the North Makassar Primary Tax Service Office. The sampling technique used purposive sampling method. Respondents of this study were 100 respondents. Data collection using questionnaire method. The analysis method uses multiple linear regression with the help of the SPSS version 25 program. The results showed that tax justice has a significant negative effect on tax evasion, the tax system has no negative effect on tax evasion, tax discrimination has a significant positive effect on tax evasion, tax understanding has a significant negative effect on tax evasion and tax compliance has a significant negative effect on tax evasion.