Law on tax management

The relevance is due to the variability and incompleteness of modern tax legislation, which results in increased attention to the problems of applying tax rules with the use of analogy as a key technique for overcoming legal lacunae. The objective is to enhance the development of the doctrinal frameworks for the practice of applying the analogy of law and to identify the peculiarities of the implementation of this tool in the area of tax.

10p longtimenosee10 26-04-2024 3 1   Download

The current law on tax administration still reveals some limitations affecting the rights of taxpayers. Within the scope of this article, the authors analyzes the provisions of the tax administration law on protecting the rights of taxpayers, points out inadequacies as well as limitations, and proposes solutions for improvement.

12p longtimenosee09 08-04-2024 6 1   Download

The research stems from a problem of prevalence of tax evasion phenomenon from taxpayers and its negative and serious impacts resulting therefrom. The results of such negative and serious impacts are represented in a decrease tax revenue proceeds and the damages to the public treasury of the state, as well as the occurrence of evader taxpayers under the law and take the penalties and legal sanctions against them by the tax authority. For the purposes of this research, tax exemption can be perceived as those exemptions granted on the incomes of natural and moral taxpayers.

20p longtimenosee09 08-04-2024 1 0   Download

The objective of this study is to explore the role of tax education in supply chain management (SCM) among Indonesian supply chain companies. To approach this objective, the study examined the effect of awareness of tax laws and understanding of tax laws on tax compliance behaviour. After that, the collective role of awareness of tax laws, understanding of tax laws and tax compliance behaviour was examined on SCM.

9p longtimenosee04 06-03-2024 1 0   Download

In this article, the authors assess the current state of Vietnamese law on controlling online business activities. On that basis, the authors propose some recommendations to improve Vietnamese law on controlling online business activities.

9p vimulcahy 18-09-2023 14 5   Download

One of the main content in FTAs is incorporation international treaty into member countries’ law. This paper aims to assess the Vietnamese taxation law system, focusing on import and export tax in the context of comparing to tax agreements in FTAs that Vietnam has joined. Then, authors suggests several solutions to improve.

5p tethientran 27-07-2023 5 3   Download

The paper "The challenges faced by developing countries regarding transfer pricingregulation - A case study of Vietnam" offers a broad and complete interdisciplinary vision, not only from policy makers, tax authorities but enterprises and consultant firms such as Big 4 towards the change in current transfer pricing regulation. Besides giving comments on new law in Vietnam, we foresee the change in transfer pricing regime of developing countries in future.

8p nhanchienthien 25-07-2023 4 4   Download

For sustainable economic and business development in the context of economic globalization with the 4.0 revolutions, e-commerce is increasingly playing an important role, contributing with increasing proportion to the state budget. However, in Vietnam at present, tax management for e-commerce activities still faces many difficulties and inefficiencies, creating inequality among business entities. One of the reasons is that e-commerce law and tax administration law for e-commerce activities are inadequate as well as not strictly implemented.

9p nhanchienthien 25-07-2023 5 4   Download

To achieve the purposes set out in this study, the study was conducted as a survey of the Law on Natural Resource Consumption Tax for green economic development in Vietnam. The research objects are the Law on Natural Resource Consumption Tax in 2009, decrees and circulars guiding the Law on Natural Resource Consumption Tax in 2009.

10p visherylsandberg 18-05-2022 10 1   Download

One way affluent households might respond to a tax increase is by working less, as they see a smaller return on each hour of work. Alternatively, since after-tax income would decline, households might work more to maintain their pre-law- change levels of consumption. The research on this question indicates that labor supply, particularly among men, is unresponsive to tax rates. While most studies do not focus specifically on affluent households, the few that do arrive at a similar conclusion.

10p trinhcaidat 19-04-2013 42 4   Download

While the SEBI issued a further circular in 2010 stating that a consolidation or merger should not be seen as a change in the fundamental attributes of the surviving schemes if some conditions are met, the absence of an income-tax neutrality and the STT levy are dampeners which should be removed. It may be noted that tax laws do provide for such neutrality to shareholders in case of merger of companies.

8p hongphuocidol 04-04-2013 55 10   Download

We interviewed experts to explain the growth of Luxembourg and Ireland. Tiny Luxembourg grew to be a European mutual fund hub, fueled by favorable bank secrecy and tax laws as well as its central location. The growth of Ireland (Dublin in particular) on the other hand, was driven by a tax advantage given to management companies and a highly educated labor force. In particular, until recently, fund management companies paid a tax of only 10% on their income (relative to a 32% corporate income tax in Ireland) and they were allowed extra deductions for rental...

160p khanhchilam 29-03-2013 73 14   Download

In fact, his thesis is that a government monopoly on money production and management has no ethical or economic grounding at all. Legal tender laws, bailout guarantees, tax-backed deposit insurance, and the entire apparatus that sustains national monetary systems, has been wholly unjustified. Money, he argues, should be a privately produced good like any other, such as clothing or food.

294p anhnangmuahe2013 04-03-2013 54 5   Download

One of America’s greatest judges famously observed that ‘taxes are what we pay for civilised society’, 1 and from the earliest times English men and women were called on to pay for the costs of managing the state in an orderly way, providing an infrastructure of good government and defence. 2 As the eff ective government of a state depended to a great extent on the condition of its fi nances, the state’s power to tax its subjects was central to its relationship with them, and the law of tax its principal and voluminous formal expression....

244p japet75 25-02-2013 50 6   Download

As noted at the beginning, it is impossible to enumerate all of the types of laws and regulations that impact on business today. In fact, these laws have become so numerous and complex, that no business lawyer can learn them all, forcing increasing specialization among corporate attorneys. It is not unheard of for teams of 5 to 10 attorneys to be required to handle certain kinds of corporate transactions, due to the sprawling nature of modern regulation.

484p khangoc2394 25-09-2012 54 4   Download

As noted at the beginning, it is impossible to enumerate all of the types of laws and regulations that impact on business today. In fact, these laws have become so numerous and complex, that no business lawyer can learn them all, forcing increasing specialization among corporate attorneys. It is not unheard of for teams of 5 to 10 attorneys to be required to handle certain kinds of corporate transactions, due to the sprawling nature of modern regulation.

0p khangoc23910 19-09-2012 59 7   Download