TAX TREATMENT OF LAND RESOURCES

Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.

Tourism Development and Exchequer's Encouragment

Despite the arguments against the development of tourism a large number of positive aspects can be noticed in favour of tourism development. The data presented in this paper substantiates the need for development of tourism in India. It is observed that the yields emanated from this sector percolate to every corner of the economy and society starting from advanced cities to hamlets. As a result it leads to balanced and inclusive growth. To tap the latent potential of the tourism sector, it is necessary to make integrated efforts from all corners of the economy. One such effort focussed in this paper, has been initiated by the Indian Tax System. The system has designed various special provisions to motivate the sector, but they are scattered in various Acts. The knowledge of these provisions facilitate a sound tax planning. This paper makes an attempt to put important tax provisions, relating to different players in the tourism sector scattered in various tax laws, in one place to provide a basic understanding. It concludes that the sops offered by the exchequer are inadequate looking at the needs of the industry. This sector is a cash-cow. Its yields outweigh the sops and efforts. Hence, this sector needs focused attention from the policy makers.

Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

PENGARUH PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPNBM) TERHADAP DAYA BELI KONSUMEN PADA KENDARAAN BERMOTOR RODA DUA (Suatu Penelitian Pada Dealer Yamaha Armada Pagora Jaya Bandung Tulungagung)

This artcle aims to determine the effectiveness of policies or tax laws that exist in preventing and combating the transfer pricing practices of multinational companies on a case by Armada Yamaha Pagora Jaya and tax privileges granted to importers to increase acceptance of import value-added tax (VAT) taxable goods. In conducting this study, the authors use the method of normative juridical approach. Toyota suspected of ‹playing› with a related party transaction prices and adds to costs through royalty payments are not fair. Thousands of car production Toyota Motor Manufacturing Indonesia exported overseas with reasonable prices. This mode is thought to be the transfer pricing strategy. Therefore diadakanlah Advance Pricing Agreement (APA), which is useful for reducing the practice of transfer pricing by multinational companies. Facilities that are likely to be enjoyed by employers taxable imports taxable goods is the tax payable is free and exempt from valueadded tax (VAT).

A Hitchhiker's Guide to Comparative Tax Scholarship

Comparative law offers scholars a fascinating lens through which to discover new insights about the world, but only if we take on comparative law projects. Few legal scholars devote a substantial strand of their research to comparative study, and so their work fails to benefit from the active and prolonged debates in comparative law. This Article makes a singular, but hopefully substantial, contribution: it seeks to render more accessible the comparative law scholarship with the aim of facilitating easier access to comparative law insights for tax (and hopefully other) law scholars. Put another way, the Article seeks to engage taxcomparatists (or would-be comparatists) in a “co-operativeenterprise” where we are more likely to engage with each other with the “goal of improving understanding.” In short, it seeks to enhance the discipline of comparative tax law by enabling other tax scholars to write better comparative tax law scholarship. The Article develops a taxonomy of the purposes of comparative tax scholarship. Understanding comparative tax law scholarship according to its purposes assists scholars in their thinking about how to make and evaluate decisions about their comparative choices. The purpose of a scholarly project dictates some, if not all, of the decisions about what and how things should be compared. Articulating and refining the purpose of a project achieves two goals for authors. First, it provides the scholar with a benchmark against which to make decisions about the scope of the inquiry; which units (countries) should be chosen; how many countries are necessary for comparison to be robust; and how detailed a knowledge of each country’s tax laws, practices, and context is required for an effective study. These are the decisions that generate most of the debate among comparative law scholars. Second, and perhaps most importantly, it provides the scholar (and readers) with the ability to evaluate the quality of the work.

The Conundrum and Legality of Stamp Duties Collection in Nigeria

The dwindling oil revenue to Nigeria necessitated the need to improve revenue generation. The Stamp Duties is seen as “a new gold”, however, the crisis between the FIRS and NIPOST might pose a threat. The study examined the provisions of the Stamp Duties Act and some relevant laws to ascertain the agency with the jurisdiction to collect and administer duties in Nigeria. It was found that FIRS has the authority to manage and administer duties and other taxes in Nigeria and not NIPOST. It was recommended that tax laws should be harmonised and postage stamps and stamp duties should be clearly defined to avoid ambiguity.

TAX BENEFIT: FINDING A BALANCE BETWEEN PUBLIC AND PRIVATE INTERESTS

Статья посвящена проблеме достижения баланса публичных и частных интересов в сфере налогообложения в условиях цифровизации и применения риск-ориентированного подхода; автором анализируется причинно-следственная связь злоупотребления субъективными гражданскими правами с ненадлежащим исполнением конституционной налоговой обязанности; обосновывается необходимость изменения налогового законодательства с учетом цифровизации налогового администрирования и применения риск-ориентированного подхода; вносится предложение о создании новой судебной концепции в целях пресечения злоупотреблений в налоговой сфере. The article is devoted to the problem of achieving balance between public and private interests in the sphere of taxation in the context of digitization and application of the risk-based approach; the author analyses the causal relationship between the abuse of subjective civil rights and constitutional improper performance of tax obligations; the necessity of changes in tax laws, taking into account the digitalization of tax administration and application of the risk-based approach; proposal is made to create a new judicial concept in order to prevent abuses in the tax sphere.

Mechanisms of Tax Collection in Light of the Financial Crisis in the Kurdistan Region - Iraq for the years 2015-2019

The study aims to identify the collection system and the mechanism of collecting it in light of the financial crisis, as well as to identify the extent of the obligation of taxpayers to pay taxes in the Kurdistan Region during the years of study, and the problem of the study comes about the presence of obstacles in the process of tax collection, by not submitting periodic statements and paying the required tax And the lack of information related to the taxpayer's income in the tax declaration and its lack of inclusion, in addition to the ignorance of the taxpayers of the tax laws in light of the existence of the financial crisis, as well as the failure of the tax department to follow up the work of the taxpayers. The research reached a set of results, including the instability of the economic situation in the Kurdistan Region during the period of the study that negatively affected the tax collection process, and thus led to the inability of the taxpayer to pay the tax, and the conclusion of the research reached the presentation of a number of proposals that emphasize the encouragement of taxpayers to Submit tax returns and periodic statements on time according to the law, in order to ensure that the tax debt is collected on time to avoid the risk of non-collection, as well as drafting clear and explicit laws and legislations because laws determine the success or failure of the tax collection mechanism.