Suchergebnisse

La tesi analizza la disciplina dell'accertamento con adesione inserita nell'ordinamento italiano con il decreto legislativo 19 giugno 1997, n. 218. Partendo da alcuni brevi cenni storici, si arriverà ad approfondire l'iter procedurale attraverso il quale Amministrazione finanziaria e contribuente possono giungere ad una definizione agevolata della pretesa erariale. Si esporranno quindi le modalità attraverso le quali si dà impulso al processo di accertamento con adesione definendo sia l'istanza da parte del contribuente e sia l'invito a comparire da parte dell'Ufficio. L'analisi dell'iter si concluderà esaminando i possibili esiti che la procedura di adesione può avere, nonché i vantaggi e gli effetti tributari ed extra-tributari. L'ultima parte è dedicata infine alle modifiche inserite alla disciplina dal decreto crescita ed in particolare il nuovo art. 5-ter denominato "invito obbligatorio". Degree thesis analyses the discipline of the tax assessment inserted in the Italian legal system with the legislative decree of 19 June 1997, n. 218. Starting from some brief historical information, the procedural process through which the financial administration and the taxpayer can reach a facilitated definition of the tax claim will be investigated. The ways in which the tax assessment process is initiated by defining both the request by the taxpayer and the invitation to appear by the Office will then be explained. The analysis of the process will end by examining the possible outcomes that the tax assessment procedure may have, as well as the fiscal and extra-fiscal advantages and effects. The last part is finally dedicated to the changes introduced to the regulations by the growth decree and in particular the new art. 5-ter called "mandatory invitation".

Fiscal capacity through Local Own-Source Revenuedescribes the region's ability to explore existing sources of income in the region. Data from BPS (2019) on the level of regional independence shows 11 provinces in the low category, 15 provinces in the low category, and eight provinces in the moderate category. Until now, no province in Indonesia has been included in the high category of regional independence. The novelty of this study, trying to revisit the issue of Local Own-Source Revenue in Indonesia. The purpose of the study was to analyze the influence of per capita GDP variables, the value of the trade sector, and the value of the agricultural sector on Local Own-Source Revenuecapacity. Local Own-Source Revenue capacity is measured using the concept of tax capacity, namely Local Own-Source Revenuedivided by PDRB. The object of the study was 34 provinces in Indonesia during the period 2010-2019 (10 years). The research method uses an unbalanced regression panel with a fixed-effect model approach. The study results were that the per capita GDP had a positive and significant effect on Local Own-Source Revenue capacity. The trade sector had a positive and insignificant effect, and the agricultural sector had a significant negative impact on Local Own-Source Revenuecapacity. Therefore, the Provincial Government needs to continue to increase GDP per capita, issue regulations, and maintain regional conditions to support trade activities and approach the public to pay taxes, especially provincial taxes. The provincial government also needs to increase the downstream and industrialization of agricultural products to increase the capacity of Local Own-Source Revenue. Keywords: Local Own-Source Revenue; Tax Capacity

Debt-financed fiscal stimulus programmes directly stimulate aggregate demand through government expenditure or tax cuts, but their effectiveness is highly dependent on direct crowding out of private sector expenditure, spillover effects to the private sector through a higher risk premium on interest rates, and the interaction between fiscal policy and monetary policy. Using an open-economy fiscal dynamic stochastic general equilibrium model, we identify the effect of six different fiscal policy instruments (consumption spending, investment spending, transfers, consumption taxes, capital taxes, and labour taxes) on short-term and long-term (nominal and real) interest rates. These disaggregated expenditure and revenue shocks raise long-term real yields between 18 and 29 basis points, but there are non-negligible differences in the dynamic responses to each fiscal instrument. Our main findings suggest that, in the context of fiscal sustainability, an investment-driven debt-financed fiscal stimulus programme would reduce the government debtto-GDP ratio, especially in periods of economic slack when monetary policy would typically be more accommodative. In fact, since the global financial crisis, monetary policy has reduced the burden of fiscal adjustment in response to rising debt and a rising risk premium. But further shocks to the risk premium could offset any gains from the current stance of monetary policy (for example, a credit rating shock raises the long-term government bond rate 155 basis points). We conclude that if fiscal policy remains unsustainable a negative feedback loop between increasing debt-servicing costs (through a higher risk premium) and rapid debt accumulation may push the country into a sovereign debt crisis and economic distress.

PurposeThis study examines the effectiveness of passive value capture mechanisms as an effective form of mechanisms in funding infrastructure from an Australian perspective. The lukewarm response of active value capture mechanisms such as betterment levies in Australia is also discussed.Design/methodology/approachA case study of the Sydney Metro City and Southwest (SMCSW) project in Sydney is used to illustrate passive value capture mechanisms.FindingsUnlike many developed countries, passive value capture mechanisms have been adopted in Australia. This approach is an effective form of value capture mechanisms to capture the value uplift to offset the total development cost of the SMCSW project. However, this approach is highly sensitive to property transaction activities that could be affected by the general economic conditions and unprecedented events such as the COVID-19 pandemic. Further, there is a widespread discussion of the efficiency of land tax in New South Wales (NSW) in capturing all properties subject to the value uplift. Consequently, a shift towards a broad-based land tax is recommended in which it would provide a more efficient way of infrastructure funding.Practical implicationsPolicymakers should consider a broad-based land tax for residential and commercial properties in order to improve the efficiency of passive value capture mechanisms. This also highlights property valuers should play a greater role in the development of broad-based land tax system.Originality/valuePrevious studies have extensively demonstrated property value impacts of transit investments; very little research assesses the growth of value capture funding mechanisms, particularly passive value capture mechanisms. Specifically, this paper is the first paper to assess the effectiveness of passive value capture mechanisms.

The subject of the article is the determination of the essence of a violation of the procedure for submitting a declaration of income as the basis of administrative responsibility. The author determined that, by its legal nature, the income statement of individuals is a form of tax reporting, performs three functions: preventative, informational and educational. The article states the goal of establishing the procedure for submitting declarations as providing a system of tax control in the field of personal incomes with more systematic, structured and transparent. The author found that the investigated administrative tort constitutes a violation of the obligation of a certain category of individuals to systematically provide them with objective and reliable information about their income, the types of which are determined by tax legislation.Keywords: administrative responsibility, tax relations, administrative tort, procedure for the submission of declarations, the purpose of administrative responsibility. ; Предметом статті є визначення сутності порушення порядку подання декларації про доходи як підстави адміністративної відповідальності. Автором визначено, що за своєю правовою природою декларація про доходи фізичних осіб уявляє собою форму податкової звітності, яка виконує три функції: попереджувальну, інформаційну та виховну. У статті констатується мета встановлення порядку подання декларацій як надання системі податкового контролю у сфері доходів фізичних осіб більшої систематичності, структурованості і прозорості. Автором встановлено, що досліджувані адміністративні делікти уявляють собою порушення обов'язку визначеної категорії фізичних осіб щодо систематичного надання ними об'єктивної та достовірної інформації про їх доходи, види яких визначені податковим законодавством.Ключові слова: адміністративна відповідальність, податкові відносини, адміністративні делікти, порядок подання декларацій, мета адміністративної відповідальності.

The available literature on the relationship between taxation and economic growth is mixed, although some consensus exists on the negative effects of some taxes on growth. In this paper we study the relationship between taxation and growth for the European Union in 2 0 0 4 - 2 0 1 6 through a quantile regression approach to detect different patterns along the distribution. The results show a negative effect of the tax burden, with higher impact at the last quantiles, evidencing a non-linear relationship between tax burden and economic growth in the European Union, in contrast, the top corporate tax rate appears as non-significant in this study. In addition, population growth, with negative impact, and investment and human capital, with positive effect, also explain the economic growth in the period ; La literatura existente sobre la relación entre impuestos y crecimiento económico no es concluyente, aunque existe cierto consenso sobre los efectos negativos de determinados impuestos sobre el crecimiento económico. En este trabajo se estudia la relación entre fiscalidad y crecimiento económico en los países de la Unión Europea mediante regresión cuantllica en el periodo 2004- 2016 para detectar distintos comportamientos a lo largo de la distribución. Los resultados muestran una relación negativa de la presión fiscal, con mayor impacto en los últimos cuantiles, evidenciando una relación no lineal entre impuestos y crecimiento en la Unión Europea. Sin embargo, el tipo máximo del impuesto de sociedades no resulta significativo en este estudio. Finalmente, el crecimiento de la población, con impacto negativo, y la inversión y el capital humano, con efecto positivo, también explican el crecimiento económico en el periodo analizado

Helda Yuliana, (2018), "Analysis of The Tax Revenue Fees For Acqiusition of Land and Buildings (BPHTB) in Banjar District". The transfer of management of Tax for Acquisition of Land and Buildings (BPHTB) and Land and Building Tax–Urban and Rural(PBB-P2) from the central government to regional government is a follow up of regional autonomy and fiscal decentralization policy. With the transfer ofBPHTB inti local taxes, BPHTB took part in contributing tothe District Own Source Revenue(PAD). Thepurpose of this research are to knows how much thecontribution, how effectiveness and efficiency, how BPHTB potency, what are the obstacles in BPHTB collection, and what strategy needs to be done to increase BPHTB revenue. The type of the research isa descriptive method. The data sourece used is secondary data obtained from Bapenda Banjar district to calculate the contribution, effectiveness and efficiency, and primary data obtained from interviews to know the potential, constraints, and strategies in the revenue of BPHTB. The results ofthis research can be concluded that contribution of BPHTB to local revenue (PAD) still deficient. The effectiveness of 2012-2016 is very effective because the effectiveness is always above 100% and the implementation of BPHTB collection is ver efficient. BPHTB of Banjar district has a very high potential and potentially will continue to increase. Obstacles faced by Banjar distict government that is not yet applied marketprice and still only refers to NJOP. Strategy that can be done is by using price comparison and Banjar district government routinely conduct evaluation meeting with BPN and notary/PPAT.Keywords: BPHTB, PAD, contribution,effectiveness, efficiency, potency

Abstract Fiscal institutions, which are responsible for the delegation of tax and spending powers among different tiers of governments, are important determinants of the size and efficiency of public redistribution. In this paper we develop a comparative analysis of the impact of fiscal decentralization vis-à-vis tax revenue sharing on the government's effort to redistribute income. The main findings are: first, the size of the national budget for public redistribution is the same under fiscal decentralization and tax revenue sharing. Second, different fiscal institutions lead to different regional distributions of public transfers. Third, when choosing between decentralization and tax revenue sharing, there is a tradeoff between the efficiency and the regional effort of the government to redistribute income. Resumen Las instituciones fiscales, que determinan la responsabilidad del diseño de impuestos y gasto entre los diferentes niveles de gobierno, son importantes determinantes del tamaño y eficiencia de la redistribución pública. En este artículo, se desarrolla un análisis comparativo del impacto en el esfuerzo del gobierno en redistribuir el ingreso, entre la descentralización fiscal en y una política de compartir el ingreso fiscal. Los principales resultados son: primero, el tamaño del presupuesto en redistribución es el mismo para una economía con descentralización o en la que se comparte el ingreso fiscal. Segundo, las instituciones fiscales implican una asignación diferente en la distribución regional de transferencias públicas. Tercero, al escoger entre descentralización y el compartir el ingreso fiscal, existe un intercambio entre la eficiencia y la distribución regional de las transferencias públicas.

The use of excise taxation in contemporary Western societies is marked by the curious coexistence of the state's fiscal objective of raising revenue with often-articulated behavioral objectives relating to lowering or altering public consumption of certain commodities. This article uses findings from the first dedicated empirical study of the long-term development of various alcohol excise duties in England and Wales to explain how and why this contemporary situation, of distinct and potentially inconsistent rationalities, came to exist. Orthodox tax history tends to emphasize the importance of tax for state formation generally and/or the more specific establishment of a fiscal-military state in Britain. While important, such accounts relate principally to the fiscal dimensions of taxation and say little about any behavioral aspects. This article draws upon the original analysis of archival government sources dating from 1643 to 1914 that pertain to the excise taxation of various drinks that are today defined as alcoholic. It also involves the innovative application of the Foucauldian concept of governmentality to this history of taxation. The article demonstrates that the historical development of alcohol excise duties in England and Wales has been driven not just by the formation of a fiscal-military state, but also by the emergence of governmentality across the modern period. This original insight into tax history is used to explain the logical inconsistencies within current tax laws. Moreover, by providing the first sustained analysis of its links to taxation, the article advances the developing literature around governmentality within criminology, sociology, and sociolegal studies.

Public service is all types of activities the do by the central government and regional to meet all kinds of basic necessities or also in order to implement the act.Tax is making a major contribution to of the republic of indonesia this.Vehicle tax get better itself is tax are part types of taxes province that is occupied for their household needs their own province.Objectives of the study are aimed to know and to also analyzed the hour by hour a model that they are located in operation of samsat kota bogor it is also determine the influence of the quality of act to provide service for of community satisfaction tax payers in operation of samsat kota bogor.Was used in the study research methodology associative by the use of quantitative data .Data collection was carried out by means of observation , the interviews and also the spread of other of any economic indicators .Pengumpalan the data is provided by way of the population as many as 1450 and the research sample as many as 94 respondents in the present study.Of the study is such an amount for variables x 3.34 and belonging to the criteria for good enough . While for variables y got as much as 3.31 belonging to the criteria for good enough also .In the test correlation rank spearmen known such an amount 0.976 which means there is a correlation between extremely strong and positive varaibel x and y variables .While for the coefficient of determination obtained 95,2 % the figure of .It was discovered that the variable x contributed 95 % for variables y or customer satisfaction .Keyword: Service Quality, Customer Satisfaction.

At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isn't in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2

El presente artículo describe evidencia empírica de la aplicación de la curva de Laffer. A su vez, incluye el desarrollo de un modelo aplicado a Ecuador, el cual pese a las limitaciones que existen para definir la "U" invertida y todo lo que conlleva, puede ser utilizado como una herramienta de diagnóstico de la política tributaria aplicada por un gobierno y como un predictor de su aporte en temas laborales y productivos. Palabras clave: curva de Laffer, laboral, política tributaria, productivo. ABSTRACT This article describes empirical evidence of the application of the Laffer curve. It also includes the development of a model applied to Ecuador, which despite the limitations that exist to define the inverted "U" and all that it entails, can be used as a diagnostic tool for the tax policy applied by a government and as a predictor of their contribution to labor and production issues. Keywords: Laffer curve, labor, tax policy, productive. Información del manuscrito: Fecha de recepción: 17 de mayo de 2018 Fecha de aceptación: 06 de julio de 2018 Fecha de publicación: 09 de julio de 2018 ; This article describes empirical evidence of the application of the Laffer curve. It also includes the development of a model applied to Ecuador, which despite the limitations that exist to define the inverted "U" and all that it entails, can be used as a diagnostic tool for the tax policy applied by a government and as a predictor of their contribution to labor and production issues. Keywords: Laffer curve, labor, tax policy, productive.

Purpose
France is a model of best practice in the European Union as regards policy to combat undeclared work. The purpose of this paper is to take the country as a case study to evaluate the competing explanations of why people engage in undeclared work which underpin such policy, namely, the dominant rational-economic-actor approach and the more recent social-actor approach.


Design/methodology/approach
To evaluate these approaches, the results of 1,027 interviews undertaken in 2013 with a representative sample of the French population are analysed.


Findings
The finding is that higher perceived penalties and risks of detection have no significant impact on the likelihood of conducting undeclared work in France. In contrast, the level of tax morale has a significant impact on engagement in the activity: the higher the tax morale, the lower is the likelihood of participation in the undeclared economy. Higher penalties and risks of detection only decrease the likelihood of participation in undeclared work amongst the small minority of the French population with very low tax morale.


Practical implications
Current policy in France to counter undeclared work is informed principally by the rational-economic-actor approach based on a highly developed infrastructure for detection and significant penalties alongside incentives to declare small-scale own-account work. The present analysis suggests that this approach needs to be supplemented with measures to improve citizens' commitment to compliance by enhancing tax morale.


Originality/value
This case study of a country with a well-developed policy framework to combat undeclared work provides evidence to support the social-actor approach for informing policy change.

The overall objective of the Maputo Urban Poverty and Inclusive Growth Study is to inform the municipal governments of Maputo and Matola in the Greater Maputo Area (GMA) on how to better target and finance urban poverty reduction programs by building critical knowledge on urban poverty and land-based municipal revenue enhancement. The study carried out an in-depth poverty and vulnerability mapping and analysis in order to better understand the spatial distribution of poverty in the GMA. It showed that poverty has significantly reduced in most of the neighborhoods in GMA from 1997 to 2007. The study also showed a strong correlation between poverty reduction and access to basic services and urban infrastructure, though it was not possible to identify a correlation between poverty incidence of natural hazards based on availability data. The study also carried out for the first time in the GMA a comprehensive housing market assessment in order to collect primary data on real estate market value, which was used as basis for estimating the net present value of different policy options to increase property tax. It suggested that municipal revenue for property taxation could significantly increase if municipalities would improve tax compliance, increase tax rate from actual 0.4 to 1.0 percentage, and use market value to assess property tax. In this case, Maputo City Council would generate Mt 44 billion and Matola Mt 29 billion in NPV terms. Finally, study provided specific policy and institutional development recommendations at national and municipal levels with the ultimate objective to increased urban infrastructure finance, and better target pro-poor interventions not only in GMA, but also benefiting other cities in Mozambique.

Genel idari yargı Danıştay, bölge idare mahkemesi, idare ve vergi mahkemesinden oluşmaktadır. İdare ve vergi mahkemeleri ilk derece mahkemeleridir. Bölge idare mahkemesi istinaf mahkemesi iken, Danıştay hem ilk derece mahkemesi hem de temyiz merci, idare ve vergi mahkemeleri ise ilk derece mercileridir. Bu mahkemeler arasında görev uyuşmazlığı, olumlu görev uyuşmazlığı ve olumsuz görev uyuşmazlığı olarak görülebilmektedir. İlk derece mahkemeleri olan Danıştay, idare ve vergi mahkemeleri arasında, istinaf merci olan bölge idare mahkemesi ile temyiz merci olan Danıştay arasında, Danıştay daireleri arasında ve bölge idare mahkemesi daireleri arasında görev uyuşmazlıkları çıkabilmektedir. İdari yargıda çıkan bu görev uyuşmazlıklarının çözümü ve çözümünde yetkili olan makamların tespiti önem arz etmektedir. ; The general administrative judiciary consists of the Council of State, the district administrative court, the administrative and tax courts. Administrative and tax courts are first-instance courts. While the district administrative court is the appeal court, the Council of State is both the first-instance court and the appellate court, and the administrative and tax courts are the first-instance courts. These courts can be seen as a dispute of duty, a dispute of positive duty and a dispute of negative duty. The Council of State, the first instance courts, may have disputes between the administration and tax courts, between the regional administrative court, which is the referral authority, and the Council of State, the appeals body, between the Council of State offices and the district administrative court offices. The resolution of these disputes in the administrative judiciary and the determination of the authorities that are competent in the solution are important.