QUAL O INSTRUMENTO PROCESSUAL ADEQUADO PARA SE RESPONSABILIZAR EMPRESAS DE UM MESMO GRUPO ECONÔMICO? Pedido de redirecionamento da execução fiscal ou Incidente de Desconsideração da Personalidade Jurídica (IDPJ) (Which Processual Instrument is Appropriate to Hold Companies Responsible in a Same Economic Group? Request for Redirection of Tax Enforcement or Legal Personality Disregard Incident (IDPJ)

2020 ◽  
Author(s):  
Mara Eugênia Buonanno Caramico
Keyword(s):  
Tax Enforcement ◽  
Legal Personality

A Philosophical Analysis To Uncover The Meaning And Terminology Of Person In Indonesian Criminal Law Context

2017 ◽  
Vol 1 (1) ◽  
pp. 56
Author(s):  
Nani Mulyati ◽  
Topo Santoso ◽  
Elwi Danil
Keyword(s):  
Criminal Law ◽  
Sufficient Conditions ◽  
Criminal Code ◽  
Legal Person ◽  
Philosophical Approach ◽  
Legal Personality ◽  
Legal Subject ◽  
Long Time ◽  
Definition Of ◽  
Broad Meaning

The definition of person and non-person always change through legal history. Long time ago, law did not recognize the personality of slaves. Recently, it accepted non-human legal subject as legitimate person before the law. This article examines sufficient conditions for being person in the eye of law according to its particular purposes, and then, analyses the meaning of legal person in criminal law. In order to do that, scientific methodology that is adopted in this research is doctrinal legal research combined with philosophical approach. Some theories regarding person and legal person were analysed, and then the concept of person was associated with the accepted definition of legal person that is adopted in the latest Indonesian drafted criminal code. From the study that has been done, can be construed that person in criminal law concerned with norm adressat of the rule, as the author of the acts or omissions, and not merely the holder of rights. It has to be someone or something with the ability to think rationally and the ability to be responsible for the choices he/she made. Drafted penal code embraces human and corporation as its norm adressat. Corporation defined with broad meaning of collectives. Consequently, it will include not only entities with legal personality, but also associations without legal personality. Furthermore, it may also hold all kind of collective namely states, states bodies, political parties, state’s corporation, be criminally liable.

Tax Enforcement and Welfare

2016 ◽  
Author(s):  
Gareth Liu-Evans ◽  
Shalini Mitra
Keyword(s):  
Tax Enforcement

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

2015 ◽  
Vol 38 (1) ◽  
pp. 125-143 ◽  
Author(s):  
Sanjay Gupta ◽  
Daniel P. Lynch
Keyword(s):  
Income Tax ◽  
Fixed Effects ◽  
State Level ◽  
Data Availability ◽  
Corporate Income Tax ◽  
Annual Reports ◽  
Tax Policies ◽  
Tax Enforcement ◽  
Current Period ◽  
State Tax

ABSTRACT Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000–2008 time period. The results, after addressing endogeneity concerns using a changes specification and state fixed effects, suggest a $1 increase (decrease) in current period corporate enforcement is associated with an $8 to $11 increase (decrease) in state tax collections two years into the future. The association appears to be attenuated in states with restrictive tax policies (i.e., unitary/combined reporting and related-party add-back provisions) suggesting that enforcement and restrictive tax policies could serve as substitutes. JEL Classifications: H26; H71; H72. Data Availability: Enforcement data were hand collected from state revenue department annual reports and by contacting state corporate income tax personnel. All annual reports are publicly available.

Evaluative Framework: Legal Personality under International Law

2017 ◽  
Author(s):  
Katharine Fortin
Keyword(s):  
International Law ◽  
Armed Groups ◽  
Historical Account ◽  
Legal Personality ◽  
International Legal Personality

This chapter presents and explains the evaluative framework that the study employs when analysing armed groups and legal personality. In doing so, the chapter provides a short historical account of the manner in which international legal personality has been understood and theorized and explains how the evaluative framework will be utilized in the subsequent chapters.

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