Taxation Commons^™

On The Legal-Theoretical Foundations Of Property Taxation Under State Ownership Of Land, Tianke Ban, Yilin Hou, Ping Zhang

Center for Policy Research

The general public and even some scholars challenge the legitimacy of levying the property tax under conditions where land is state-owned and multi-year land-use fees have already been collected at the time of house sales. This challenge points to the legal- theoretical foundations of property taxation: the core issue is whether the rights and economic utility of China's construction land-use-rights (CLUR) are sufficient to be treated as the object of property tax levy. China's Civil Law stipulates that CLUR holders have the rights to possess, use, and profit from the land during their use period, as well as the right …

Introduction To Jbb Volume 33 Number 1, Muhammad Ramaditya

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

No abstract provided.

Theoretical And Empirical Analysis Of The New Payroll Tax Scheme: Improving Efficiency And Compliance In Indonesia, Mainita Hidayati, Fitria Arianty

Jurnal Vokasi Indonesia

The potential for tax revenue from Payroll Tax in Indonesia can still be optimized. In December 2023, the government issued Presidential Regulation Number 55 of 2023 and Minister of Finance Regulation Number 168 of 2023 to alter the payroll tax scheme and simplify the calculation procedures of Income Tax Article 21. Additionally, Director General of Taxes Regulation Number PER-2/PJ/2024 was issued to regulate changes in creating withholding evidence and reporting the periodic Income Tax Article 21/26 return. This paper aims to analyze the impact of the new payroll tax scheme on the tax burden for taxpayers, the new reporting scheme's …

Fiscal Illusion And Property Tax Porportionality, Cathy Lynn Johnson

Dissertations of Practice

Tax Increment Financing (TIF) has become a widely utilized economic development tool, allowing municipalities to capture future increases in property tax revenue within designated redevelopment areas.

The study’s purpose was to examine how TIF districts in Illinois affect the proportional distribution of property tax burdens and the allocation of property tax revenues to public school districts. Guided by Resource Allocation Theory, Public Choice Theory, and Fiscal Illusion, the study investigated how the exclusion of incremental EAV alters tax rate calculations and redistributes tax responsibility among taxpayers both within and outside of TIF boundaries. A quantitative analytical framework was developed and …

Taxpayers Willingness To Use Ai Conversational Tools, Nessrine Mesto-Assaad

Graduate Theses, Dissertations, and Problem Reports (ETD)

With the rapid emergence of Artificial Intelligence Conversational Tools (AICTs), such as ChatGPT and Google Gemini, and their widespread use, the need to understand users’ acceptance of this emerging technology has increased. Prior research has investigated users’ acceptance of AICTs in hospitality, tourism, e-commerce, and retail industries. However, users’ acceptance of the use of AICTs for tax information remains relatively underexplored in the tax context. Therefore, this study investigates taxpayers’ willingness to accept and use AICTs for tax-related questions when e-filing their tax returns. Drawing on the Artificial Intelligence Device Use and Acceptance (AIDUA) model as a research framework, this …

Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina

Jurnal Akuntansi dan Keuangan Indonesia

Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect …

Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …

The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Crossword: Words Of Change, Josh Grauer

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

’76 Act Locks The Door On Many Office-In-Home Deductions, James E. Smith

Tax Adviser

No abstract provided.

Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The, Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Viewpoint: Managing The Erisa Requalification Crunch, Alvin D. Lurie

Tax Adviser

No abstract provided.

Look At The ’76 Act’S Effect On The Oil And Gas Industry, Arthur O. Wilkonson

Tax Adviser

No abstract provided.