Moral und Grenzverhalten im Steuerrecht – Zur Rechtsverwirklichung im Steuerrecht und zur neuen Anzeigepflicht für Steuergestaltungen

2020 ◽  
Vol 103 (2) ◽  
pp. 199-210
Author(s):  
Philipp Lamprecht
Keyword(s):  
Legal System ◽  
Tax Planning ◽  
Tax Law ◽  
Tax Morale ◽  
Cross Border ◽  
Legal Limits ◽  
Tax Benefits ◽  
Substantive Law

The enforcement of tax law in practice depends to a large extent on the tax morale of taxpayers. Behaviour which goes to (or even exceeds) the legal limits in order to achieve tax benefits, such as aggressive tax planning, endangers tax morale. However, anti-abuse provisions in substantive law have not proved to be very effective against such behaviour. It is therefore of interest to the legal system as a whole that German tax law, with its obligation to report potentially aggressive cross-border tax planning arrangements, has introduced a means that promises to counteract such behaviour much more effectively than previous approaches.

An Analysis of IRS Concerns with Conservation Easement Charitable Deductions

2010 ◽  
Vol 8 (1) ◽  
pp. 18-33 ◽  
Author(s):  
Kenton D. Swift
Keyword(s):  
Tax Evasion ◽  
Tax Planning ◽  
Tax Law ◽  
Private Landowners ◽  
Conservation Easements ◽  
Conservation Easement ◽  
Charitable Contribution ◽  
The Past ◽  
Tax Benefits ◽  
Over Time

ABSTRACT: Over the past 30 years conservation easements have become an increasingly popular tool available to private landowners for protecting endangered natural areas, scenic properties, and working farms and forests. In addition, the charitable contribution deduction allowed for qualified conservation easement contributions has grown from an obscure and technical type of contribution to one of the most popular and significant types of charitable deductions available to taxpayers. Conservation easement contributions have also created a tugging match between those who write federal tax law and those who enforce it. Congress has generally looked on conservation easements favorably, and has increased the tax benefits of such contributions over time, while the IRS has listed contributions of conservation easements as an important source of tax evasion. This conflict leaves taxpayers in the middle, faced with the necessity of carefully planning qualifying conservation easement contributions in this difficult environment. The purpose of this article is to identify critical tax planning issues for those considering conservation easement transactions in light of IRS concerns.

scholarly journals A “Guerra Fiscal” e a Proteção da Confiança

2012 ◽  
Vol 7 (1) ◽  
Author(s):  
Juliana Gilioli
Keyword(s):  
Legal System ◽  
Tax Law ◽  
Practical Issue ◽  
The Subject ◽  
Tax Benefits ◽  
Legal Security

Resumo: O presente trabalho tem por objeto o estudo dos efeitos da concessão unilateral de benefícios fiscais pelos entes federativos aos contribuintes, diante do sistema jurídico brasileiro, de modo a verificar se os contribuintes beneficiados pelos incentivos inválidos estão protegidos pelo Direito. O tema tem especial relevância, visto que a concessão unilateral de benefícios fiscais pelos entes federativos, especialmente relacionados ao ICMS, é o principal fator desencadeador da “Guerra Fiscal”. O trabalho enfrenta, assim, o tema prático que é a concessão de benefícios fiscais, como objeto de proposição crítica-descritiva. Para tanto, inicialmente, situa-se o estudo no atual contexto brasileiro e, então, propõe-se uma análise dos princípios que informam a Constituição que mais guardam relação com o objeto deste trabalho: princípio da segurança jurídica e princípio da proteção da confiança. Por fim, passa-se a verificar os efeitos da concessão unilateral dos benefícios fiscais perante os princípios analisados, notadamente do princípio da proteção da confiança do contribuinte. Palavras-chave: Segurança Jurídica; Proteção da Confiança; Guerra Fiscal; Benefícios Fiscais; Direito Tributário. Abstract: The subject of this paper is the study of the tax benefits unilaterally granted by federative units to taxpayers on the Brazilian legal system, in order to verify if the taxpayers benefited by the tax illegal incentives are protected by law. The theme is especially relevant, since the tax benefits unilaterally granted by federative units, especially related to ICMS, is the main trigger of the "Tax War". The paper analyzes the practical issue that is the tax benefits granting, such as critical and descriptive proposition. Therefore, initially, the study lies in the current Brazilian context and then proposes an analysis of the Constitution principles that most are related to the object of this paper: the principle of legal security and the principle of protection of trust. Finally, the paper verifies the effects of tax benefits unilaterally granted regarding the analyzed principles, specially the principle of protection of trust.  Keywords: Legal Security; Protection of Trust; Tax War; Tax Benefits; Tax Law.

scholarly journals TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

2019 ◽  
Vol 6 (3-4) ◽  
pp. 96-102
Author(s):  
OLHA ZHUK ◽  
ANTONINA TOMASHEVSKA
Keyword(s):  
Internal Control ◽  
Tax Policy ◽  
Tax Planning ◽  
Planning System ◽  
Enterprise Management ◽  
Tax Law ◽  
Tax Burden ◽  
Tax Regimes ◽  
Tax Benefits ◽  
Business Entities

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments. It has been determined that the ways to reduce the tax burden include tax benefits, preferential taxation and the possibility of choosing a simplified system of taxation by small business entities. The levels and requirements to be followed in tax planning are identified and substantiated: organization of accounting and tax accounting, examine tax law, determine the list of benefits, correct accrual and timely payment, using legal methods to reduce the tax burden. The methods which are applied in tax planning are substantiated: current internal control, preliminary tax examination, comparative analysis. It is determined that tax planning is influenced by certain factors: the sphere of the activity in which the entity operates, the types of activity  it is engaged in; status of belonging to a legal or natural person;  the purpose of tax planning and the possibility of applying tax benefits. The tax planning system should be formed in accordance with principles: compliance with tax law; justification of the feasibility of applying the tax system; prompt response to changes in tax law; use of tax planning methods; use favorable tax regimes. Tax planning spends efforts on the following functions: analytical, accumulation, distribution, control. It is established that the assessment of the effectiveness of the enterprise tax policy should be made through a system of indicators: the level of tax burden on the enterprise; the level of influence of tax planning on the magnitude of the enterprise's tax liabilities and the effectiveness of the enterprise's tax planning and tax policy in general. Effectively organized tax policy at the enterprise will help improve the results of the enterprise. Tax planning should be an integral part of the overall planning of the enterprise.

Diversity and Integration in Private International Law

2019 ◽  
Keyword(s):  
South America ◽  
International Law ◽  
Value Systems ◽  
Private International Law ◽  
Diverse Range ◽  
Cross Border ◽  
Wide Range ◽  
Depth Analysis ◽  
And Shifts ◽  
Substantive Law

This book opens a cross-regional dialogue and shifts the Eurocentric discussion on diversity and integration to a more inclusive engagement with South America in private international law issues. It promotes a contemporary vision of private international law as a discipline enabling legal interconnectivity, with the potential to transcend its disciplinary boundaries to further promote the reality of cross-border integration, with its focus on the ever-increasing cross-border mobility of individuals. Private international law embraces legal diversity and pluralism. Different legal traditions continue to meet, interact and integrate in different forms, at the national, regional and international levels. Different systems of substantive law couple with divergent systems of private international law (designed to accommodate the former in cross-border situations). This complex legal landscape impacts individuals and families in cross-border scenarios, and international commerce broadly conceived. Private international law methodologies and techniques offer means for the coordination of this constellation of legal orders and value systems in cross-border situations. Bringing together world-renowned academics and experienced private international lawyers from a wide range of jurisdictions in Europe and South America, this edited collection focuses on the connective capabilities of private international law in bridging and balancing legal diversity as a corollary for the development of integration. The book provides in-depth analysis of the role of private international law in dealing with legal diversity across a diverse range of topics and jurisdictions.

scholarly journals ANALISIS PERENCANAAN PAJAK UNTUK PAJAK PENGHASILAN PASAL 21 PADA PT. XYZ

account ◽  
2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Nabila Gita Hapsari ◽  
Lia Ekowati ◽  
Agus Buntoro
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Tax Allowance ◽  
Net Profit ◽  
Tax Benefits ◽  
Permanent Employees ◽  
A Company

ANALISIS PERENCANAAN PAJAK UNTUK PAJAK PENGHASILAN PASAL 21PADA PT. XYZNabila Gita [email protected] Ekowati [email protected] [email protected] Program Studi Akuntasi Keuangan, Politeknik Negeri Jakarta  ABSTRACT Tax is the country's main income which according to the company (taxpayer) is an expensethat will reduce the company's net profit. So many companies tend to want to minimize their tax burdenby planning taxes that are adjusted to the applicable tax regulations. One of the taxes in Indonesia isIncome Tax Article 21 and PT. XYZ is one of the companies that carry out the obligation to collectIncome Tax Article 21. This research aims to describe the tax and tax planning Article 21 which isappropriate for PT. XYZ in accordance with applicable tax regulations. In this research the data wereanalyzed qualitatively (descriptively) which later gave many explanations related to tax planningArticle 21 of the permanent employees of PT. XYZ by doing alternative calculation of Income TaxArticle 21. From the results of the research showed that PT. XYZ has not done tax planning properly.Then it is recommended to use Income Tax Article 21 calculations using the gross up method. Wherethe company provides a tax allowance whose value is the same as Income Tax Article 21 which willbe deducted from each employee. These tax benefits can be charged to commercial and fiscal financialstatements. So when a company makes a fiscal correction, the tax allowance can reduce the company'sfiscal profit and the company's corporate income tax value will be smaller.   Keywords: Tax planning, Income tax Article 21 income tax, gross up method. ABSTRAKPajak merupakan penghasilan utama negara yang menurut perusahaan (wajib pajak)merupakan beban yang akan mengurangi laba bersih perusahaan. Sehingga banyak perusahaancenderung ingin meminimalkan beban pajaknya dengan melakukan perencananaan pajak yangdisesuaikan dengan peraturan perpajakan yang berlaku. Salah satu pajak yang ada di Indonesiaadalah Pajak Penghasilan (PPh) Pasal 21 dan PT. XYZ merupakan salah satu perusahaan yangmelaksanakan kewajiban pemungutan PPh Pasal 21. Penelitian ini bertujuan untuk medeskripsikanperpajakan dan perencanaan PPh Pasal 21 yang tepat untuk PT. XYZ yang sesuai dengan peraturanperpajakan yang berlaku. Dalam penelitian ini data dianalisis secara kualitatif (deskriptif) yangnantinya banyak memberikan penjelasan terkait perencanaan pajak PPh Pasal 21 karyawan tetapPT. XYZ dengan melakukan alternatif perhitungan PPh Pasal 21. Dari hasil penelitian menunjukkanbahwa PT. XYZ belum melakukan perencanaan pajak dengan baik. Maka disarankan menggunakanperhitungan PPh Pasal 21 menggunakan metode gross up. Dimana perusahaan memberikantunjangan pajak yang nilainya sama dengan PPh Pasal 21 yang akan dipotong setiap karyawan.Tunjangan pajak tersebut dapat dibebankan kedalam laporan keuangan komersial dan fiskal.Sehingga ketika perusahaan melakukan koreksi fiskal, tunjangan pajak tersebut dapat mengurangilaba fiskal perusahaan serta nilai pajak PPh Badan perusahaan akan lebih kecil.  Kata kunci: Perencanaan pajak, Pajak penghasilan Pasal 21, Metode gross up.

scholarly journals Obce przepisy wymuszające swoje zastosowanie. Glosa do wyroku Trybunału Sprawiedliwości Unii Europejskiej z dnia 18 października 2016 r. w sprawie C-135/15 Republika Grecji przeciwko Grigoriosowi Nikiforidisowi

2019 ◽  
Vol 25 ◽  
pp. 91-106
Author(s):  
Arkadiusz Wowerka
Keyword(s):  
Legal System ◽  
The State ◽  
Legal Rules ◽  
Article 9 ◽  
The Subject ◽  
Academic Discussion ◽  
Substantive Law ◽  
Rome I

This commentary examines the judgement of the CJEU of 18 October 2016 in case C-135/15 Republik Griechenland v. Grigorios Nikiforidis. The judgement in question concerns the issue of treatment of foreign overriding mandatory provisions under the Article 9(3) of Regulation No 593/2008. This topic is the subject to a great deal of controversy and academic discussion. The ECJ concluded that the mentioned provision must be interpreted as precluding overriding mandatory provisions other than those of the State of the forum or of the State where the obligations arising out of the contract have to be or have been performed from being applied, as legal rules, by the court of the forum, but as not precluding it from taking such other overriding mandatory provisions into account as matters of fact in so far as this is provided for by the national law that is applicable to the contract pursuant to the Regulation. This interpretation is not affected by the principle of sincere cooperation laid down in Article 4(3) TEU. In this respect the judgement of CJEU brings significant clarification on the question, whether a court of the forum can have regard to foreign overriding mandatory provisions, which do not belong to the legal system of the country of performance of the contract on the level of the applicable substantive law. However, there are still questions arising under Article 9(3) of Rome I Regulation, which need to be clarified.

scholarly journals Tax Arbitrage And Organizational Form: Allocation Flexibility In The Limited Liability Company

2011 ◽  
Vol 10 (2) ◽  
pp. 130
Author(s):  
Richard L. Alltizer ◽  
James R. Hamill
Keyword(s):  
Limited Liability ◽  
Organizational Form ◽  
Tax Law ◽  
State Law ◽  
Limited Liability Company ◽  
Present Value ◽  
Tax Arbitrage ◽  
Tax Benefits ◽  
Selection Of

<span>This paper analyzes whether an allocation of tax items among members of a limited liability company (LLC) will likely be respected by tax authorities. The LLC is a recent creation of state law that provides the liability protection of a corporation and the flexibility of partnership tax law. A present-value test must be satisfied to permit allocations among LLC members that are not proportionate to ownership interests to be respected. A model is developed to measure the present value of after-tax benefits and detriments arising from an LLC allocation, and implications of the availability of tax arbitrage for selection of the LLC organizational form are discussed.</span>

scholarly journals Kilka uwag o responsywności prawa podatkowego na przykładzie urzędowych interpretacji prawa podatkowego

2019 ◽  
Author(s):  
Jarosław Kola ◽  
Przemysław Pest
Keyword(s):  
Social Relationships ◽  
Legal System ◽  
Law And Society ◽  
Tax Law ◽  
Tax Administration ◽  
Legal Systems ◽  
Basic Functions ◽  
Three Stages ◽  
The Concept Of Law ◽  
The Relationship

The article is an attempt to look at the development of Polish tax law through the prism of the concept of law development proposed by Ph. Selznick and Ph. Nonet. In the study Law and Society in Transition. Towards Responsive Law they distinguished three stages of evolution of legal systems: repressive, autonomous and responsive. The focus of the article is on the institution of the official interpretation of tax law, because an analysis of the transformation of the legal system allows to capture trends that are present in the development of its individual institutions as well as social relationships among its recipients. By indicating the evolution of official in terpretations of tax law in its two basic functions – those of informing and those of guaranteeing (protective) – the authors point to a wider context of the development of tax law to show whether and how changes in the normative regulation of official interpretations of tax law may affect the shape of the relationship between a tax payer and tax administration, where the perspective of the analysis of demand is the responsiveness of law. An analysis of the regulation of an official interpretation of tax law leads to the conclusion that due to the assigned ratio legis this interpretation must characterise them as corresponding mainly to the autonomous model. At the same time a responsive model of law does not undermine the autonomous model attributes. Thus if we were to accept that the provision of interpretation corresponds to the autonomous model, it would not be possible to note that it also has attributes that make it a responsive model. Irrespective of the fact that there is no element of negotiation, it is based on the interaction between the taxpayer and the tax administration. As part of this interaction, tax administration responds to the reported social need in terms of the ambiguity of law, which de iure – not least because of the possibility of bringing an action against the content of interpretation – takes place in the framework of a communication situation that is free from external coercion.

Vacation Homes and Residential Interest Deductions: An Outdated Statute and Conflicting Interpretations Create Confusion (and Planning Opportunities)

2004 ◽  
Vol 2 (1) ◽  
pp. 61-74
Author(s):  
John O. Everett ◽  
William A. Duncan ◽  
Wendy Peffley
Keyword(s):  
Tax Planning ◽  
Second Home ◽  
Tax Effects ◽  
Allocation Method ◽  
Rental Property ◽  
Tax Benefits ◽  
Tax Court ◽  
The U.S ◽  
Allocation Methods

Tax benefits have been the key in making vacation homes affordable for many taxpayers. In some cases these benefits have been augmented by an inconsistency in allocation methods used to determine allowable expenses for vacation homes under Section 280A. The U.S. Tax Court created this inconsistency years ago with its decision in Bolton, 77 TC 104 (1981), where the Court approved an allocation method that was contrary to IRS guidance. Although most analyses since this decision have focused on how the Bolton decision permits a taxpayer to increase total deductions related to a rental property when the Section 280A limits apply, there is another aspect to the allocation controversy that has not received as much attention. Specifically, the possible loss of the personal deduction for residential interest when the property does not qualify as a second home may create unexpected tax consequences, where the best tax-planning advice may be to encourage the taxpayer to use the vacation home for more personal days. This article provides a brief review of the basic Sec. 280A rules for vacation rental homes and closely examines the tax effects of conflicting statutory, administrative, and judicial guidance on the treatment of interest and taxes related to such a property. As demonstrated by three scenarios, the inconsistent treatments may provide an opportunity for owners of vacation homes to “game” the system for maximum tax benefit near the end of a tax year. As a consequence of Congress's failure to update Sec. 280A following the 1986 changes on interest deductions, such gaming of the system may be accomplished without confronting change of accounting method issues.

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