Tax Law

2019 ◽  
Author(s):  
Ol'ga Kolesnichenko
Keyword(s):  
Information Systems ◽  
Tax Law ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Theoretical Approaches ◽  
Current Trends ◽  
General Part

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia

scholarly journals Taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure: problems of theory and practice

2020 ◽  
pp. 34-43
Author(s):  
Nadezda Nikolaevna Kiryanova
Keyword(s):  
Law Enforcement ◽  
Theory And Practice ◽  
Professional Activity ◽  
Tax Law ◽  
Economic Profit ◽  
Tax Legislation ◽  
Theoretical Approaches ◽  
Bankruptcy Procedure ◽  
Definition Of ◽  
Universal Law

This article examines the problem of taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure. The author analyzes the problem of outlining the definition of income in tax law, considering the established law enforcement practice on the topic, as well theoretical approaches towards definition of this concept. The need is substantiated for legislative consolidation of the term of economic profit for the purpose of adherence to the principle of certainty of taxation of the incomes of private entities and formation of the universal law enforcement practice in settlement of tax disputes. In the course of this research, the author used a number of formal-logical methods: analysis, synthesis, induction and deduction. Based on the conducted study, it is suggested to form a position at the legislative level, according to which the expenses reimbursed by arbitration administrator in the of bankruptcy procedure are not defined as income according to the norms of tax legislation. The article describes the possibility for optimization of tax administration, related to computation and discharge of taxes by arbitration administrators as the subjects of professional activity.

Differentiation of Еxecution and Сomplicity in the Сommission of a Сrime

2021 ◽  
Vol 5 ◽  
pp. 82-88
Author(s):  
S. S. Nekoz ◽  
Keyword(s):  
Criminal Law ◽  
Legal Analysis ◽  
Judicial Practice ◽  
Documentary Analysis ◽  
Theoretical Approaches ◽  
Special Part ◽  
The Subject ◽  
General Part ◽  
Objective Side ◽  
The Relationship

Problem Statement. The qualification of complicity in a crime is many times complicated by the solution of complex problems associated with the differentiation of the actions of the perpetrator and the accomplice in the crime. Judicial practice demonstrates in this part examples of «overstated» and «understated» qualifications, which naturally reflects not only the objective difficulties of law enforcement, but also the absence of an agreed doctrinal position on the relationship between the actions of the executor and the accomplice. Aims and Objectives of the Research. The article is devoted to finding an answer to the question of the most effective theoretical approaches to the distinction between execution and complicity in a crime, as well as general criteria for such a distinction. Methods. The method of formal-logical interpretation of the criminal law was used in the work; comparative legal analysis; documentary analysis and generalization of judicial practice; content analysis of scientific sources on the research topic. Results, Brief Conclusions. The scientifically established approach, according to which the distinction between performing and abetting actions is investigated primarily as a problem of the general theory of complicity, is based on the use of the construction of the general composition of complicity in a crime and the general composition of certain types of complicity. However, the construction of the general composition is not methodologically intended to solve the qualifying problem of differentiating the actions of accomplices. Therefore, the relevant issue should become the subject of analysis of the Special Part of Criminal Law and be resolved differentially in relation to each separate corpus delicti. The General part of criminal law can offer only the most general approach to the delimitation of execution from complicity, according to which the actions of an accomplice are always located outside the objective side of the execution of the crime.

scholarly journals Problematic aspects of the correlation of civil and tax legislation in the context of inheritance succession in tax legal relations

2019 ◽  
pp. 87-98
Author(s):  
Oleh Pecheniy
Keyword(s):  
Scientific Publication ◽  
Tax Law ◽  
Court Decisions ◽  
Tax Legislation ◽  
Judicial Practice ◽  
The Subject ◽  
Theory Of Law ◽  
Correct Application ◽  
The Right ◽  
Law Of Succession

In the article the analysis of the correlation of civil and tax legislation on the example of inheritance succession in tax legal relations. The problematic perspective of the interaction and influence of civil and tax law is one of the constant problems of the national legal system, which is modified under the influence of various factors. As this problem has been the subject of scientific research in the theory of law, relevant sectoral directions, the task of this scientific publication focuses on the issues of determining the ratio of civil and tax law in the interaction of hereditary and tax relations, burdened by succession in succession. The author probed the questions practice of courts in resolving disputes regarding the collection of tax debt in the event of the death of the defendant, procedural actions and court decisions. The author studies court decisions and relevant practice on closing the proceedings or refusing to open in the event of the death of the defendant, when the disputed tax relations do not allow succession. The article explores the application of civil legislation to relations that arose before entry into force. The features of the simplified production are examined in matters about an inheritance. In the article are formulated the signs of judicial cases about an inheritance and tax, related to subject composition, matter of action, inheritance time, other descriptions. The author affected the questions of forming of judicial practice, roles of Supreme Court in correct application of legislation courts about an inheritance. A circleof legally meaningful actions, which may be inherited from the side of subjectsof the inherited legal relationships, is outlined. Composition of inheritance, the right and obligations, whose carrier during the life was the testatorhimself, is analyzed. It is proved, that the composition of inheritance besidesrights and obligations can also includes possibilities and permissions, given bythe law. Key words: inheritance, heirs, tax legal relationship, law of succession.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

The evolution of the consumer society: from Jacqueline Kennedy to Greta Thunberg

2020 ◽  
pp. 7-36
Author(s):  
Maria Polozhikhina ◽  
Keyword(s):  
Consumer Society ◽  
Economic Activities ◽  
Theoretical Approaches ◽  
Current Trends ◽  
Economic Foundations

Examining the socio-economic foundations of the emergence and development of the consumer society as well as theoretical approaches to understanding this phenomenon, the text outlines the evolution of economic activities in relation to the evolution of needs and the current trends in the transformation of the consumer society.

Strategic Information Systems Planning (SISP)

2012 ◽  
pp. 224-255
Author(s):  
Zijad Pita ◽  
France Cheong ◽  
Brian Corbitt
Keyword(s):  
Information Systems ◽  
Fuzzy Cognitive Maps ◽  
Strategic Information ◽  
Strategic Information Systems ◽  
Strategic Information Systems Planning ◽  
Systems Planning ◽  
Theoretical Approaches ◽  
Information Engineering ◽  
Size Type ◽  
Information Systems Planning

This study examines the use of formal Strategic Information Systems Planning (SISP) approaches and methodologies in Australia. The authors analyze the relationships between SISP success, SISP objectives, company size/type and SISP approaches and methodologies. The authors find that the most popular methodologies are not the most successful. Emerging methodologies, such as Fuzzy Cognitive Maps and Information Engineering, could be considered for improving the success of SISP. They also find that a combination of SISP approaches is more successful than the implementation of any one approach. This can be interpreted that the boundary lines that distinguish theoretical approaches are blurred and that SISP theory needs a new way of thinking to stay relevant for practice. In addition, many findings of significant importance to SISP practitioners, in the context of various industries, are presented.

Cryptocurrency as an object of tax law: practice of political application and legal regulation

2020 ◽  
pp. 24-30
Author(s):  
Dmytro Kobylnik ◽  
Anton Burchak
Keyword(s):  
Legal Status ◽  
Value Added ◽  
Legal Regulation ◽  
Control Measures ◽  
Tax Law ◽  
Scientific Article ◽  
Main Body ◽  
Foreign Experience ◽  
Tax Legislation ◽  
Legal Nature

Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.

Spojení ekonomického a právního výzkumu: Problematika vlivu makroekonomických faktorů na daňové inkaso

2021 ◽  
pp. 109-124
Author(s):  
Martina Vavříková
Keyword(s):  
Tax Revenue ◽  
Tax Law ◽  
Economic Factors ◽  
Multidisciplinary Research ◽  
Close Link ◽  
Tax Legislation ◽  
Macroeconomic Indicators ◽  
Legislative Changes

The aim of this article is to outline an underlying coherence of macroeconomic indicators and the structure of tax legislation with regard to tax santions and tax revenue. Author will focus on the possible effects of economic factors and legislative changes on the tax revenue. In this text author points out the emerging issue of examining the effects of tax law on the economy as a whole system, which overall imply the possibility of multidisciplinary research and a close link between law and economy.

"Blockchain Research in Information Systems: Current Trends and an Inclusive Future Research Agenda"

2019 ◽  
pp. 1388-1403 ◽  
Author(s):  
Matti Rossi ◽  
◽  
Christoph Mueller-Bloch ◽  
Jason Bennett Thatcher ◽  
Roman Beck ◽  
...  
Keyword(s):  
Information Systems ◽  
Research Agenda ◽  
Future Research ◽  
Future Research Agenda ◽  
Current Trends

scholarly journals Current trends on ICT technologies for enterprise information systems

2016 ◽  
Vol 79 ◽  
pp. 14-33 ◽  
Author(s):  
Soumaya El Kadiri ◽  
Bernard Grabot ◽  
Klaus-Dieter Thoben ◽  
Karl Hribernik ◽  
Christos Emmanouilidis ◽  
...  
Keyword(s):  
Information Systems ◽  
Enterprise Information ◽  
Enterprise Information Systems ◽  
Current Trends
Sign in / Sign up

Export Citation Format

Share Document