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31.
电子商务对国际税法的挑战 总被引:1,自引:0,他引:1
金莉萍 《河南公安高等专科学校学报》2006,15(6):85-87
网络促进了全球化电子商务的迅速发展。电子商务的出现,无疑为人们提供了新的商贸空间和商机,但它所引发的税收问题也是不容忽视的。电子商务的新特点使税收的传统控管手段失灵。我国应建立新的税收征管体制,以应对电子商务带来的新挑战。 相似文献
32.
Bruno da Silva 《Frontiers of Law in China》2020,15(2):111
The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties. 相似文献
33.
Fany Inasius 《国际公共行政管理杂志》2019,42(5):367-379
This study examines factors influencing the tax compliance of small-and medium-sized enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple regressions, six tax compliance factors are examined. Data were collected through a survey conducted in Jakarta using 328 respondents who are small business taxpayers. A researcher–administered questionnaire survey method was used for data collection. The results reveal that referral groups, the probability of audit, tax knowledge, and the perception of equity and fairness have a significant impact on tax compliance. In particular, the referral group had the most significant influence on the noncompliance behavior of SME taxpayers. These findings can enable policymakers to develop future tax policies that focus on tax compliance. This study also contributes to the literature by including observations from Asian countries. 相似文献
34.
Ingrid Gould Ellen 《Housing Policy Debate》2018,28(5):727-745
There is considerable controversy about the allocation of Low-Income Housing Tax Credits (LIHTC). Some charge that credits are disproportionately allocated to developments in poor, minority neighborhoods without additional investments and thereby reinforcing patterns of poverty concentration and racial segregation. We examine whether Qualified Allocation Plans, which outline the selection criteria states use when awarding credits, can serve as an effective tool for directing credits to higher opportunity neighborhoods (or neighborhoods that offer a rich set of resources, such as high-performing schools and access to jobs) for states wishing to do so. To answer this question, we study changes in the location criteria outlined in allocation plans for 20 different states across the country between 2002 and 2010, and observe the degree to which those modifications are associated with changes in the poverty rates and racial composition of the neighborhoods where developments awarded tax credits are located. We find evidence that changes to allocation plans that prioritize higher opportunity neighborhoods are associated with increases in the share of credits allocated to housing units in lower poverty neighborhoods and reductions in the share allocated to those in predominantly minority neighborhoods. This analysis provides the first source of empirical evidence that state allocation plans can shape LIHTC siting patterns. 相似文献
35.
A key goal of housing assistance programs is to help lower income households reach neighborhoods of opportunity. Studies have described the degree to which Low-Income Housing Tax Credit (LIHTC) developments are located in high-opportunity neighborhoods, but our focus is on how neighborhood outcomes vary across different subsets of LIHTC residents. We also examine whether LIHTC households are better able to reach certain types of neighborhood opportunities. Specifically, we use new data on LIHTC tenants in 12 states along with eight measures of neighborhood opportunity. We find that compared with other rental units, LIHTC units are located in neighborhoods with higher poverty rates, weaker labor markets, more polluted environments, and lower performing schools, but better transit access. We also find that compared with other LIHTC tenants, poor and minority tenants live in neighborhoods that are significantly more disadvantaged. 相似文献
36.
Johan Engvall 《后苏联事务》2014,30(1):67-85
Why are public offices for sale in Kyrgyzstan? To address this question, this article attempts to set out a new logic for understanding the motives, nature, and consequences of corruption in the country. Rather than securing access to a single favor through bribery, officials invest in political and administrative posts in order to obtain access to stream of rents associated with an office. Political and administrative corruption is organically linked in this system, and corruption stems not so much from weak monitoring as from being a franchise-like arrangement, where officials are required to pay continuous “fees” to their bosses. The key is to be the public official influencing the redistribution of rents as well as participating in the informal market where “public” goods are privatized and exchanged for informal payments. Thus, instead of control over the pure economic assets of the state, influence over the state's institutional and organizational framework is the dominant strategy for earning and investing in the country. 相似文献
37.
Sagit Leviner 《Regulation & Governance》2008,2(3):360-380
Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance. 相似文献
38.
唐宋时期政府商业政策的变化 总被引:1,自引:0,他引:1
唐宋处于中国封建文明史的转型时期,包括封建经济在内的社会生活的各个方面都发生了前所未有的深刻变化.与繁荣兴旺的商品经济相适应,唐宋政府的商业政策亦随之进行了调整.概而言之,主要是由专卖榷利制度向注重征商转变,商税逐渐制度化、规范化,扶商政策出现并付诸实施. 相似文献
39.
税收法定主义原则与政府税收立法权的界定 总被引:4,自引:0,他引:4
税收法定主义原则是税法的首要原则。根据这一原则,税收要素、税收程序基本方面的立法权都应由议会机关保留。政府部门只有对税收程序中的具体问题制定行政法规的权力。即使在授权立法的情况下,对政府部门的授权也只能针对个别、具体的事项。 相似文献
40.
税务和解现象之出现,缘于税务确认、税务处罚和税务诉讼过程中特定法律事实之缺失,其具有普遍性;税务事实之复杂性和税务实践之限制性的客观矛盾构成了税务和解的正当性基础;协商民主论、税收债法论以及既有执法领域的和解操作分别为税务和解提供了理论支撑和实践借鉴;税务和解的制度化可以消弭这一现象本身的异化倾向,从而实现税务和解在我国的正当化。 相似文献