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Full-Text Articles in Law
Prinsip Kerahasiaan Bank Dan Self Assessment System Dikaitkan Dengan Undang-Undang Akses Informasi Keuangan Sebagai Upaya Penegakan Kepatuhan Pajak, Salsabila Aufadhia Ilanoputri
Prinsip Kerahasiaan Bank Dan Self Assessment System Dikaitkan Dengan Undang-Undang Akses Informasi Keuangan Sebagai Upaya Penegakan Kepatuhan Pajak, Salsabila Aufadhia Ilanoputri
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Indonesia is a country that is actively carrying out development aimed at advancing the welfare of the community, one of which is in the economic sector. Banking and taxation are sector capable of supporting the national economy. Banks as financial services institutions that directly withdraw funds from the public based on customer trust, so that bank secrecy is the soul of the banking system. In addition, the economic rate in Indonesia is also supported by the facilities and infrastructure built through funds obtained from various state fees, one of which is taxes based on Self Assessment System (SAS). The principle …
How The American Taxation System Unduly Affects The Black Community
How The American Taxation System Unduly Affects The Black Community
Florida A & M University Law Review
This article provides evidence that the American taxation system disproportionately impacts the Black community due to long-term tax policy implications, racial disparities in income, and the overall accumulation of wealth. Part I of this article will provide a brief synopsis of the start of the American taxation system and the first instances of tax implementation. Part II of this article will discuss the income disparities among the Black and White races and the interplay with gender. Part III of this article will expound on the effect that income inequalities, tax policies, and tax breaks have on wealth accumulation between Black …
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
PhD Dissertations
International tax regimes (e.g., the “double taxation regime”) are created by states with competing tax jurisdiction to coordinate their tax rules and, specifically, to address common efficiency problems like international double taxation. In developing such regimes, states attempt to balance competing tax policy priorities: efficiency, administrability, and equity. This work engages with equity, as a policy norm of international tax (inter-national tax equity). It is my thesis that the framing/articulation of inter-national tax equity suffers from a narrative problem that, perhaps, stems from its apparent conceptual unclarity and multifarious usage. This narrative problem is most evident in the articulation of …
The Parallel March Of The Ginis: How Does Taxation Relate To Inequality, And What Can Be Done About It?, Reuven S. Avi-Yonah
The Parallel March Of The Ginis: How Does Taxation Relate To Inequality, And What Can Be Done About It?, Reuven S. Avi-Yonah
Articles
The United States currently has one of the highest levels of inequality among industrialized economies. In addition, numerous scholars have shown that social mobility in the United States is significantly lower than it was in the period between 1945 and 1970, when inequality was declining. The combination of these trends is dangerous because it risks transforming the United States into a society where small elites capture most of the gains, a pattern in which growth cannot be sustained over time. The level of inequality in the United States after taxes and transfers are taken into account is much lower, but …