Tax audit

The chapter presents the institution of the ombudsman as a welfare institution that positively develops positive social emotions through its storytelling in the form of reports and opinions (Nussbaum). The axiological methodology of the ombudsman is defined by the fact that it examines not only the legality but also the observance of the principles of good governance and the democratic nature of the procedures of public authorities, i.e. it is essentially a constitutional-conformist interpretation of the law. The principles of good governance are presented as ethical standards, given the ethical nature of human rights (Tasioulas, Tomuschat). The Obmudsman is a sui generis body (Šimíček, Varvařovský), which cannot be included in any of the powers within the separation of powers.

Protecting public receivables and transferring them to the treasury is of great importance for the financing of public expenditures. The transfer of the public receivables to the treasury requires a certain process according to the procedural laws. After the process in question is followed, the public receivable can be transferred to the treasury. Waiting for the transfer to the treasury after following this process delays the collection of public receivables, makes it difficult and even becomes impossible. For this reason, various measures have been regulated in the Law No. 6183 in order to protect public receivables before they are accrued. One of these measures is "Guarantee"; It both protects the public receivables and forms a basis for other measures. Although it is essential for the protection measures to secure the public receivables, in practice, excessive administrative practices that go beyond the purpose manifest themselves. Especially after the tax inspection is over, the demand for collateral is the most important example of disproportionate practices. The regulation in the law makes it possible to apply until the tax inspection starts and ends. However, there is no regulation in the Law to request collateral after the tax inspection is over; The practices of the administration are against the law. For this reason, it is thought that is essential to make a regulation that will eliminate all hesitations.

This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan. The sampling technique used in this study was the convenience sampling method. The measurement scale used in the time series is the ratio scale. To determine the accuracy of the data, the analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that tax audits have a positive and significant effect on tax revenues, and tax collection has a negative and significant effect on tax revenues.

Türkiye'de vergi mükellefler ile vergi idaresi arasında zaman zaman birçok sorun ortaya çıkmaktadır. Bu sorunlardan biri de vergi uyuşmazlıkları ile ilgilidir. Vergi mükellefleri vergi uyuşmazlıkları ile ilgili karşılaştıkları bu sorunlarını çözebilmek için ise yargıya başvurmaktadırlar. Fakat yargılama süreci uzun sürmekte ve mükellefler açısından da maliyetli olmaktadır. Bu nedenle Türkiye'de Vergi Usul Kanunu'nun da, vergi mükellefleri ve vergi idaresi arasındaki vergi uyuşmazlıklarından kaynaklanan sorunlara çözüm bulmak için idari bir çözüm yöntemi veya yolu olarak kabul edilen "uzlaşma müessesesi" ile ilgili düzenlemeler yapılmıştır. Bu çalışmada ise uzlaşma müessesesi ile ilgili uygulayıcılar yol göstermek amacıyla tarhiyat öncesi uzlaşma, tarhiyat sonrası uzlaşma, uzlaşma sürecinin işleyişi, uzlaşma müessesesinin yararları, Türkiye'de uzlaşma müessesesi ile ilgili eleştiriler ve öneriler, uzlaşma müessesesi hakkında Niğde İli ile ilgili istatistiki bilgilere yer verilmiştir.

Türkiye'de vergi mükellefler ile vergi idaresi arasında zaman zaman birçok sorun ortaya çıkmaktadır. Bu sorunlardan biri de vergi uyuşmazlıkları ile ilgilidir. Vergi mükellefleri vergi uyuşmazlıkları ile ilgili karşılaştıkları bu sorunlarını çözebilmek için ise yargıya başvurmaktadırlar. Fakat yargılama süreci uzun sürmekte ve mükellefler açısından da maliyetli olmaktadır. Bu nedenle Türkiye'de Vergi Usul Kanunu'nun da, vergi mükellefleri ve vergi idaresi arasındaki vergi uyuşmazlıklarından kaynaklanan sorunlara çözüm bulmak için idari bir çözüm yöntemi veya yolu olarak kabul edilen "uzlaşma müessesesi" ile ilgili düzenlemeler yapılmıştır. Bu çalışmada ise uzlaşma müessesesi ile ilgili uygulayıcılar yol göstermek amacıyla tarhiyat öncesi uzlaşma, tarhiyat sonrası uzlaşma, uzlaşma sürecinin işleyişi, uzlaşma müessesesinin yararları, Türkiye'de uzlaşma müessesesi ile ilgili eleştiriler ve öneriler, uzlaşma müessesesi hakkında Niğde İli ile ilgili istatistiki bilgilere yer verilmiştir.

Türkiye'de devlet ile mükellefler arasındaki doğabilecek vergi uyuşmazlıklarının idari yollar ile çözümü için birçok düzenleme yapılmıştır. Bu düzenlemelerden biri de izaha davet müessesesi ile ilgilidir. İdari bir düzenleme olan izaha davet uygulamasında, öncelikle verginin ziyaa uğradığına delalet eden emareler bulunduğuna dair yetkili merciler tarafından ön tespitler yapılmaktadır. Ön tespitin sonucuna göre de yetkili merciler tarafından mükelleflerden açıklama talep edilmektedir. Mükelleflerin yaptıkları açıklamaların yetkili mercilerce değerlendirilmesi sonucunda ise vergi ziyaına neden olmadığı anlaşılan mükelleflerin konuyla ilgili vergi incelemesine veya takdire sevk edilmesi önlenmektedir. Ayrıca, vergi ziyaına neden olunduğu durumlarda da belirli şartlar dahilinde indirimli ceza uygulanmak suretiyle mükellefler, daha ağır yaptırımlardan korunmaktadır. Bu çalışmada ise bu düzenleme ile ilgili olarak izaha davet müessesesinin tanımı, izaha davet konuları, izaha davet sürecinin işleyişi, izaha davet müessesesinin avantaj ve dezavantajları, Şubat 2025 tarihine kadar Niğde İlinde izaha davet edilen mükellefler ile ilgili bilgilere yer verilmiştir.

Vergi borcunun vadesinde ödenmemesi ile gündeme gelen gecikme zammı ve gecikme faizi, hukuki nitelikleri itibariyle tartışılmaktadır. Diğer taraftan, söz konusu uygulama araçlarının, vergilemede ölçülülük ilkesi açısından da etkinlikleri tartışılmaktadır. Gecikme faizi ve gecikme zammı oranlarının yüksek olması halinde bir tür cezalandırma aracına dönüşebilen bu uygulamalara, vergilerin ikmalen, re'sen ve idarece tarh edilmesi yani ilave tarhiyat anlarında, ilave tarhiyatın dava konusu edilmesi veya uzlaşmaya götürülmesi hallerinde başvurulmaktadır. Çalışmada bu durumlar ele alınacak ve konular kurgusal örneklerle desteklenecektir.

Zamanaşımı kavramı, hukuk biliminin önemli bir kavramı olarak görülmesi gereken bir müessese niteliğini taşımaktadır. Nitekim uygulamada bir hakkın kaybedilmesine neden olan veya bir külfetten kurtulmaya vesile olan özelliği ile zamanaşımı kavramı kıymetli sonuçlar doğurmaktadır. Vergi hukukunda da önemli bir yer tutan zamanaşımı kavramının temel varlık nedeni kamu yararı olmakla birlikte vergilendirme işlemlerinin daha efektif gerçekleştirilmesi ile yargı organlarının iş yükünün azalmasına da katkıda bulunmaktadır. Vergi hukukunda zamanaşımı tarh zamanaşımı, tahsil zamanaşımı, düzeltme zamanaşımı ve ceza zamanaşımı olmak üzere dört temel başlık altında değerlendirilmektedir. Tarh zamanaşımı, verginin tarh edilerek mükellefe tebliğ edilmesi ile ilgili zaman dilimini esas alırken tahsil zamanaşımında verginin tahsil edilmesi ile ilgili süre dikkate alınmaktadır. Her iki zamanaşımı için belirlenen beş yıllık süre dahilinde ilgili işlemlerin yapılması gerekmektedir. Vergilendirme işlemleri ile ilgili yapılan hataların giderilmesi noktasında söz konusu hataların belli süre içerisinde giderilmesi için konulan süre sınırı, düzeltme zamanaşımı olarak ifade edilirken vergi kabahatleri ve suçları yönünden var olan süre sınırı ise genel olarak ceza zamanaşımı kavramıyla açıklanmaktadır.

Kanununa tabi meslek mensuplarının mali sorumluluklarının mevzuat ve yargı kararları yardımıyla karşılaştırılmasıdır. Bu doğrultuda; yargı kararları taranarak "mali sorumluluk" özelinde emsal kararlar derlenmiş ve bahsi geçen meslek mensuplarının mevzuat karşısındaki durumu mukayeseli olarak ortaya konulmaya çalışılmıştır.

The effort to increase tax revenue is an important issue because the source of funding for national development comes from tax revenue. This study aims to look at the effect of Compliance, Tax Audit and Tax Collection on Tax Revenue which is moderated by the Role of Account Representatives. The sample in this study consisted of 32 taxpayers registered in Sixth Foreign Investment Tax Office who were issued Tax Underpayment Assessment and tax appeal letter every year during 2017-2019. The type of data used is quantitative data from secondary data sources. The data analysis technique used is path analysis using the SEM model with the WarpPLS 5.0 program. Based on the results of the study note that taxpayer compliance has no effect on tax revenue. Whereas Tax Audits and Tax Collection affect the tax revenue. Tax audits that are moderated by the role of Account Representatives affect tax revenue. Meanwhile, collections that are moderated by the role of Account Representatives do not affe...

Devletin yerine getirmekle yükümlü olduğu tüm kamu harcamalarını finanse
etmek için başvurduğu en önemli gelir kaynağı vergilerdir. Günümüzde vergi
sistemi içinde beyana dayalı olarak ödenecek vergiler, mükellefler tarafından
yapılan beyanlar üzerinden hesaplanır. Vergi, devletin yükümlülüklerini
gerçekleştirmek için mali kaynak olsa da vergi mükelleflerinin kulanılabilir
gelirlerini azalttığı için mükelleflerin daha az vergi ödeyebilmek için yanlış veya
hatalı beyanlar vermesi ihtimali vardır. Dolayısıyla yapılan beyanın doğruluğu vergi
hasılatı açısından son derece önemlidir. Bu tür yanlış vergi beyanları ve vergi
kaçaklarının önlenmesi için etkin bir vergi denetim sistemi oluşturmak zorunludur.
Bununla da vergi denetiminin  temel amacının vergiyi doğuran olayın gerçek
mahiyetini ortaya çıkarmak olduğunu görürüz. Bu araştırma beyana dayalı vergi
sisteminde gerekli olan vergi denetimi açısından Azerbaycan ve Türkiye
karşılaştırılması amacıyla yapılmıştır. Bu amaçla iki ülkenin vergi denetim yapısı,
işlevleri, vergi denetim türleri ve göstericileri ortaya konulmuştur.

Sinirlari tam ve kesin olarak bilinemeyen kayitdisi ekonomi hemen hemen her ulkede rastlanan evrensel bir olgudur. Kayitdisi ekonomiyle mucadelede amac, tamamen ortadan kaldirilamasa da asgariye indirilmesi olmalidir. Kayitdisi ekonominin onemli kismi vergi disi kalan gelirlerden olusmaktadir. Bu nedenle kayitdisi ekonominin onune gecilebilmesi icin onemli unsurlardan biri denetim sistemi olmaktadir. Bu sistemin, yerinde denetim saglayacak, uzaktan denetimi guclendirecek ozerk bir ust kurul olusturularak organize edilebilecegi dusunulmustur

Prace je zaměřena na problematiku nakladani statu s provoznimi a lokalizacnimi udaji. Tyto udaje jsou technicka data automaticky generovana za ucelem zprostředkovani elektronicke komunikace. V prvni casti prace bude představeno, jakým způsobem lze za pomoci těchto udajů mapovat soukromý život jedince. V teto souvislosti bude pojednano o střetu prava na soukromi s veřejným zajmem na ochraně bezpecnosti. Nasledně bude analyzovana relevantni pravni uprava. Druha cast prace je věnovana dvěma připadovým studiim, v jejichž ramci bude zkoumana proporcionalita pravni upravy nakladani statu s udaji v trestnim řizeni a v cinnostech mimo tresti řizeni.

Low tax compliance is a serious problem that has continued to ravage the Nigerian tax system which has forced the government to source for an alternative means of financing its budget. To tackle this issue, the government has introduced tax audit to enhance tax compliance. This study examines back duty audit and companies' income tax compliance in Nigeria, the moderating role of tax officers' expertise. The population of the study comprises 304 FIRS staff in the audit department in the Federal Capital Territory, Abuja. Taro Yamane formula was used to determine a sample size of 173. Multiple regression was used to analyze the data and to test the hypotheses of the study with the help of STATA version 13. The result revealed that back duty audit has a positive and significant effect on companies' income tax compliance. The moderator, tax officers' expertise has a positive and significant effect on companies' income tax compliance. When the moderator interacted with back duty audit, the result was positive and statistically significant. As a matter of policy, it is advised that the FIRS should not wait for a period of six years before finding out whether a company has fully complied with their tax obligations because some unpleasant incidents can hamper them from producing source documents such as fire. The study recommended that the FIRS should emphasize more on routine audit because it helps to increase compliance by companies now and in the future. Secondly, the tax officers should constantly reach out to companies' representatives to help them resolve complexity in the tax laws.

As a major source of country's fiscal revenue and a powerful tool for macro economic management, taxation and taxation system has a critical role in any country. Recently Turkish government and Turkis Finance Ministry now formulating new tax audit unit. Although there is an increase in tax revenues, it couldn't have been found that there was a relation between the rise in the number of inspectors and that in tax revenues. There is a success in alleviating the informal sector, regarding employment rates. Regarding tax equity, the study has revealed that, this equity had been perished via deterioration in favor of indirect tax revenues against direct ones; and also it evaluated Turkisy tax audit and its historical development. Finally we will evaluate new tax audit system and it's efficiency and its effect on the realization of desired fiscal and economic effects of the rise in the number of inspections.

This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy. This research is an explorative research with a quantitative approach. The data used was the annual reports of companies listed in BEI. This research used purposive sampling method to select samples and got 219 samples for 2017 and 217 samples for 2018. The proposed suggestions in recovering tax revenue are: (1) optimalization of withholding tax mechanism, (2) final tax imposition for non SMEs, and (3) reduction of tax audit and tax dispute. These suggestions need further dan depth review before implemented.

This study examines the impact of tax audit and investigations on revenue generation in Nigeria. The aim is to determine if tax audit and investigations can actually increase the revenue base of the government and if it can also stamp out the incidence of tax evasion. Data were collected through the primary sources from four hundred and ten respondents who are staff of the Federal Inland Revenue Service and Edo State Board of Internal Revenue. Hypotheses formulated were tested with Pearson Correlation Coefficient using SPSS output data. The findings are that Tax audit and investigations can increase the revenue base of the government and can also stamp out the incidents of tax evasion in the country. It was recommended that Tax audit and investigations should be carried out more often and as thorough as possible to accomplish its task of increasing the revenue base and stamping out tax evasion in the country.

Vážení čtenáři,Český finanční a účetní časopis vstupuje letos již do čtvrtého roku svého života. Jako témak zamyšlení pro předmluvu tohoto čísla jsme zvolili daně v našem životě. Proč zrovna daně?Jakou hrají v našem životě úlohu? Jsou našim přítelem nebo mají pravdu ti, kteří tvrdí, že jdespíše o zákonem legalizovanou loupež. V souvislosti s finanční krizí si teoretici kladouotázku, zda za její vznik nemůže třeba i nevhodná daňová politika. V duchu Lafferovy křivky,ale možná spíše v populistickém duchu přilákat co nejvíce voliče, slibovaly snad všechnypolitické strany snižování daňových sazeb. Sliby se prý musí plnit, i kdyby nebylo na výdaje.Karikaturista Vladimír Renčín to vyjádřil obrázkem radujících se daňových poplatníkůs komentářem: „Nižší daně se slibují, blázni se radují“.1Pochopit úlohu daní v našem životě není snadné, ale vyplnit formulář daňového přiznáníbývá i pro jinak inteligentní lidi vždy těžkým oříškem. V literatuře se často zmiňuje citátAlberta Einsteina, podle něh...

Bu araştırmanın amacı, vergi incelemesinin amaçlarına ilişkin sorunları belirlemek ve bu sorunların giderilmesine yönelik çözüm önerileri getirmektir. Bu çalışma nitel araştırma yöntemi ile gerçekleştirilmiştir. Araştırma verileri, 8 vergi mükellefi, 11 muhasebe meslek mensubu ve 17 vergi müfettişinden oluşan toplam 36 katılımcı ile yapılan yarı yapılandırılmış görüşmeler aracılığıyla elde edilmiştir. Araştırma verilerinin analizi, NVivo 11 Pro bilgisayar programı yardımı ile tümevarım analizi şeklinde yapılmıştır. Analiz sonucunda elde edilen bulgular, vergi incelemelerinin rehberlik ve eğitim yönü, gelir ve giderlerin tam kavranması, çift kayıt işlemlerinin önlenmesi, kayıt dışı ekonominin azaltılması ve denetim dışı amaçlar ile vergi incelemesinin yapılmaması temaları altında toplanmıştır. Bu çerçevede, vergi incelemelerinin amaçlarının gerçekleştirilebilmesi, dolayısıyla vergi incelemelerinin etkinliğinin ve caydırıcılığının sağlanabilmesi için bütüncül bir yaklaşım ile vergi incelemeleri eylem planının oluşturulmasına ihtiyaç olduğu belirlenmiştir. Ayrıca, vergi incelemelerinin denetim dışı amaçları ile yapılmamasının önüne geçilmesi için Vergi Denetim Kurulunun ve müfettişlerin bağımsızlık ve objektifliğinin güçlendirilmesi sonucuna ulaşılmıştır.

Sinirlari tam ve kesin olarak bilinemeyen kayitdisi ekonomi hemen hemen her ulkede rastlanan evrensel bir olgudur. Kayitdisi ekonomiyle mucadelede amac, tamamen ortadan kaldirilamasa da asgariye indirilmesi olmalidir. Kayitdisi ekonominin onemli kismi vergi disi kalan gelirlerden olusmaktadir. Bu nedenle kayitdisi ekonominin onune gecilebilmesi icin onemli unsurlardan biri denetim sistemi olmaktadir. Bu sistemin, yerinde denetim saglayacak, uzaktan denetimi guclendirecek ozerk bir ust kurul olusturularak organize edilebilecegi dusunulmustur

Sinirlari tam ve kesin olarak bilinemeyen kayitdisi ekonomi hemen hemen her ulkede rastlanan evrensel bir olgudur. Kayitdisi ekonomiyle mucadelede amac, tamamen ortadan kaldirilamasa da asgariye indirilmesi olmalidir. Kayitdisi ekonominin onemli kismi vergi disi kalan gelirlerden olusmaktadir. Bu nedenle kayitdisi ekonominin onune gecilebilmesi icin onemli unsurlardan biri denetim sistemi olmaktadir. Bu sistemin, yerinde denetim saglayacak, uzaktan denetimi guclendirecek ozerk bir ust kurul olusturularak organize edilebilecegi dusunulmustur

V roce 2012 byla Městskému soudu v Praze doručena žaloba na zdržení se užívání názvu českého překladu "Jak důležité je mít Filipa" a užívání jména "Filip" a obratu "mít filipa" v textu českého překladu literárního díla spisovatele O.Wildea 1. Žalobcem byl A. N, dědic a spolunositel autorských práv po zemřelém překladateli J. Z. N. 2 Spor mezi žalovaným a žalobcem tkvěl v tom, že žalovaný P. D. v roce 2012 vytvořil překlad slavné Wildeovy divadelní hry s názvem "Jak důležité je mít Filipa" [v originále "The Importance of Being Earnest"], který byl šířen prostřednictvím internetových stránek, v rámci inscenace divadelní hry a zároveň i jako publikace 1 Bod 1 anotovaného rozhodnutí. 2 Bod 3 anotovaného rozhodnutí. 67 25/2022 Revue pro právo a technologie ROČ. 13 dostupná v knihkupectví. 3 Soud první instance žalobci vyhověl. 4 Následně se spor dostal před Vrchní soud v Praze, který na základě odvolání žalovaného rozhodnutí soudu první instance změnil tak, že žalobu zamítl. 5 10 Co se týče obecně aplikovatelných závěrů, Nejvyšší soud v tomto případě zdůraznil, že autorskoprávní ochrana se nevztahuje jen na dílo jako na celek, ale i na jeho jednotlivé části například název a jména postav. Podmínkou této právní ochrany je ale skutečnost, že samy o sobě jednotlivé 3 Bod 3 anotovaného rozhodnutí. 4 Bod 2 anotovaného rozhodnutí. 5 Bod 11 anotovaného rozhodnutí. 6 Bod 5 anotovaného rozhodnutí. 7 Bod 42 anotovaného rozhodnutí. 8 Bod 34 anotovaného rozhodnutí. 9 Bod 35 anotovaného rozhodnutí. 10 Bod 33 anotovaného rozhodnutí.

This paper is focused on tax issues, with an emphasis placed on the identifi cation of primary causes of the economic-political nature of the emergence of tax evasion and non-compliance with tax obligations. The aim of the Authoresses is to provide in the context of this paper a brief overview of the economic-political background leading to detection of the real causes of the emergence and existence of tax evasion and non-compliance with tax obligations. In carrying out complex analysis of the causes leading to the emergence of tax evasion and non-compliance with tax obligations, it is necessary to also accept the nature of non-economic determinants. Instability or turbulence of the conditions in the context of the economic milieu (e.g., frequent changes in the tax code) signifi cantly increase the complexity of the disclosure of the real underlying cause of tax evasion and non-compliance with tax obligations. The apparent underlying cause of the emergence and existence of tax evasion is inherently taxation, that is, the introduction of taxes as such and the obligation to pay them. The decisive factors leading to the creation of tax evasion and non-compliance with tax obligations include the factors of economic-political 1 This paper has been written as a partial output of the APVV-16-0160 research project, Tax evasions and tax avoidance (motivation factors, formation and elimination), as well as the output of the VEGA 1/0375/15 research project, Tax evasion and tax frauds and possibilities of their prevention (by means of tax law, commercial law and criminal law). 2 Doctor, Researcher at Pavol Jozef Šafárik University in Košice, Faculty of Law. Within her research and teaching activities, she pays special attention to assorted micro-and macroeconomic issues from the interdisciplinary perspective. She is the author of more than 80 reviewed scientifi c outputs in the form of articles in journals, chapters in monographs, conference papers. She is a member of the Information and Organization Centre for Research into Public Finances and Tax Law in the Countries of Central and Eastern Europe.

The aim of the article is to present possibilities of the corpus linguistics methods as a means of increasing the quality of the output of the translation process in the context of legal translation. Firstly, the specifications of a legal text as a text type in the context of translation will be presented; secondly, the competences necessary to master legal translation will be explained; thirdly, the benefits provided by the corpus analysis method will be summarized. Based on selected empirical data obtained through the corpus analysis, the potential of the corpus analysis methods will be illustrated in practice in order to explain how it can be used to increase the quality of the translation process and its product. Introduction Legal texts are amongst the most frequently translated types of text not only in the context of the legislative framework at European level. These texts are characterized by their very specific features in several aspects. The correct reception and interpre...

The focus of this study is on the resolution of objections raised by Taxpayers in the Regional Office of DGT South Jakarta I. The theory used in this study refers to the opinion of Adam Smith in his book Wealth of Nations which states that a good tax collection must fulfill equity and equality requirements, certainty , convenience of payment, and efficiency. This study uses a naturalistic and interpretive qualitative approach that focuses on the process of resolving taxpayers' objections to a tax assessment as a legal effort. Data collection is done through interviews and direct observation on the object of research. The results of interviews and observations prove that the resolution of the objections to the South Jakarta I DGT Regional Office has been carried out in accordance with the provisions of the applicable tax regulations. This was also reinforced by statements made by Taxpayers who filed objections to the Regional Office of DGT South Jakarta I. The settlement of objec...

This study analyzes the content of the tax court decision on the primary dispute on the imposition of the Export VAT tax. A qualitative content analysis method with an inductive qualitative approach was applied. The qualitative content analysis was performed on 17 (seventeen) minutes of tax court decisions from the 2017 decision year, with two categories of Export VAT base disputes, namely corrections to the Export VAT base for foreign currencies and corrections to the Export VAT base for affiliated transactions. Whereas in the category of tax primary disputes, the export VAT base on foreign currency maintains the tax authorities' correction. This is related to the concept of substance over form, as well as the VAT Law's regulations in calculating the VAT base in rupiah, which is exchanged at the PMK rate upon acknowledgment of the BKP or JKP submission transaction. Meanwhile, the category of tax primary dispute Export VAT base on affiliated transactions rejects the taxpayer...

The tax laws and regulations have changed many times, but these changes have not had a strong impact in terms of fulfilling the tax function as a regulator and source of financing for state administration and national development, especially during this Covid-19 pandemic. Therefore, the government regulates and changes several provisions in the field of taxation, such as Law No. 11/2020 concerning job creation and Law No. 7 concerning HPP (Harmonization of Tax Regulations). Minister of Finance stated that the HPP Law would provide provisions for the government to overcome disruption or shock of Covid-19 after effect. The objectives of this research are to describe the analysis of asset arrangements that must be reported in the Voluntary Disclosure Program and analyze legal remedies that can be taken by taxpayers who experienced losses as participants. This research used a normative type of research. The approach used in this research is a descriptive analysis. The source data of thi...

TEZ11499Tez (Yüksek Lisans) -- Çukurova Üniversitesi, Adana, 2018.Kaynakça (s. 326-377) var.xix, 378 s. ; 29 cm.İnsan hakları temelinde demokrasi, anayasacılık hareketleri, hukuk devleti ve vergilendirme yetkisinin sınırlandırılmasına bağlı gelişen mükellef hakları, vergi sisteminin karmaşıklaşması, uluslararası alanda meydana gelen gelişmeler, teknolojik gelişim, mükelleflerin seçmen olarak önem kazanması ve vergi idaresinin mükellefe bakış açısının değişmesi ile önem kazanmış, küreselleşmeyle birlikte vergi idaresinin sınırları aşmasıyla uluslararası bir boyuta ulaşmıştır. 20. yüzyılın son çeyreğinde devletlerin yönetim anlayışında yaşanan dönüşümle birlikte, vergi idaresi ve vergilendirme anlayışı da kabuk değiştirmiştir. Gönüllü uyumun temel alındığı yeni sistemde, müşteri odaklı idarelerin, zorlamaya değil mükellef memnuniyetine önem verdiği görülmektedir. Bu noktada da mükellef haklarının tanınması, yasal güvence ile koruma altına alınması, mükelleflerce kullanılmasının sağlan...

The existence of an examination letter addressed to the Industry as a taxpayer is a scourge that is very much feared by every taxpayer as a business actor receiving income. The existence of an audit means problems for the Industry as a taxpayer, ignorance of the rules and mistakes that may occur either intentionally or unintentionally in reporting Industrial taxes will eventually become a very feared scourge. The existence of payment of the principal tax that must be paid after the tax audit, as well as very large fines and sanctions due to the reporting errors in a very large amount, has disrupted the cash flow of the industry. So as to minimize errors and confusion in tax reports regarding fiscal financial reports that are reported to the Directorate General of Taxes (DGT) in the form of SPT, then prior to the existence of an audit letter it is better to hold a tax review contained in the working papers, to review or examine what tax obligations are inherent in every transaction t...

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship between the timeliness of SPT reporting and reported income in accordance with applicable regulations on taxpayer compliance. The method is causality research method. The population are registered taxpayers at the KPP North Malang area. The sampling uses convenience sampling method with a total of 75 respondents. The results of hypothesis testing with multiple linear analysis show that together there is a positive relationship between the timeliness of reporting tax returns and income reported in accordance with applicable regulations on taxpayer compliance. The results of the Spearman correlation test show that there is a significant relationship between the timeliness of reporting tax returns with taxpayer compliance and there is ...

This research aimed to determine the concept of related parties between countries as the entry point for resolving the dispute over Transfer Pricing (TP) through Mutual Agreement Procedure (MAP). This research was conducted with qualitative methods to observe the phenomena in the practices of related parties and their relation to the submission of MAP. The data employed are primary in structured interviews and content analysis sourced from research results and regulations issued by the government. The results of this study indicate that to be resolved through MAP, a Transfer Pricing correction dispute must occur between two countries that have the same interpretation of the determination of the related parties. So, not all TP correction disputes across countries can be resolved through MAP because each country has autonomous rights to define related parties differently.

The researcher focuses on research the tax disputes arising from the issuance of tax assessment (SKP) central taxes administered by the Directorate General of Taxation, Ministry of Finance. Authors interested in researching tax dispute considering in the last decade there was an increase in the number of tax disputes that the dispute is highly significant, if in 2005 there were only 2,613 files received into the Tax Court, in 2015 tax disputes paid were 12.486 files [1] , or it increases more than fourfold. There should be a solution for the increase of number of tax disputes that is very significant to avoid the accumulation of case with a very great number of case that in the end will be difficult to resolve by the Tax Court, so that the settlement of disputes in the form of decisions that provide justice for the parties of lawsuit cannot be determined immediately, it is contrary to human nature that crave the justice.The arrangement of tax dispute resolution, it is done in stages...

Beyan esasının büyük ölçüde geçerli olduğu günümüz vergi sistemlerinde, mükelleflerin beyanlarının doğruluğunun araştırılması gereklidir. Yapılan vergi denetimlerinin etkin bir şekilde gerçekleştirilmesi, uygulanan maliye ve genel ekonomi politikalarının başarısı açısından da önem kazanmaktadır. Ancak gerçekleştirilen denetim faaliyetlerinin etkinliğini bir çok faktör etkilemektedir.
Türkiye’de özellikle 1990 sonrası dönemde, kamu gelirlerinin kamu giderlerini karşılama oranındaki düşüş, kamu gelirlerinin denetiminde etkinlik sorununu gündeme getirmiştir. Bu da vergi sisteminin etkin bir denetim mekanizmasıyla desteklenmesinden geçmektedir ki Türkiye için %2-3 aralığında olan bu rakamın son derece düşük olduğu bir gerçektir.

Daňová kontrola je definována jako jeden z postupů správce daně dle zákona č. 280/2009 Sb., daňového řádu, ve znění pozdějších předpisů. Cíl daňové kontroly pak koresponduje se základním cílem správy daní, kterým je správné zjištění a stanovení daně. Tato disertační práce se na problematiku daňové kontroly dívá optikou základních zásad správy daní. Předkládaná práce je členěna do devíti kapitol, které jsou většinou dále děleny na podkapitoly. První kapitola se ve stručné podobě zabývá vymezením pojmu daňová kontrola. Ve druhé kapitole je věnována pozornost ústavním principům ovládajícím daňovou kontrolu, a to se zaměřením na vybraná ustanovení Ústavy i Listiny základních práv a svobod. Další kapitola pak navazuje problematikou zásad dobré správy. Čtvrtá kapitola se věnuje základním zásadám správy daní, tak jak jsou v daňovém řádu vyjádřeny v §5 - §9. V této části jsou tyto zásady blíže specifikovány jako určitý základ pro další část práce. Kapitoly pět až osm se zabývají daňovou kon...

The researcher focuses on research the tax disputes arising from the issuance of tax assessment (SKP) central taxes administered by the Directorate General of Taxation, Ministry of Finance. Authors interested in researching tax dispute considering in the last decade there was an increase in the number of tax disputes that the dispute is highly significant, if in 2005 there were only 2,613 files received into the Tax Court, in 2015 tax disputes paid were 12.486 files [1] , or it increases more than fourfold. There should be a solution for the increase of number of tax disputes that is very significant to avoid the accumulation of case with a very great number of case that in the end will be difficult to resolve by the Tax Court, so that the settlement of disputes in the form of decisions that provide justice for the parties of lawsuit cannot be determined immediately, it is contrary to human nature that crave the justice.The arrangement of tax dispute resolution, it is done in stages...

This research aims was to determine the Perception of Corporate Taxpayers to Electronic Filing System application in the Tax Office Associate Palembang covers Perception Understand the Tax Rules, Perception Timeliness, Perception Accuracy of the Data, Perception Completeness. This research uses approach of a survey in the Tax Office Associate Palembang. Respondents are corporate taxpayers who use e-Filing and don’t use e-Filing totaling 50 companies obtained using sampling methods incidental with analysis techniques nonprobability sampling according Roscoe in Sugiono (2014:130). Data retrieval technique uses a questionnaire. It starts doing a test instrument. All items statements are used valid and reliable. Data analysis technique use (1) a classic assumption test (2) a test of the hypothesis which consists of a multiple linear regression test that includes determination analysis, t test and f test. The results of this research indicate (1) there is a negative relationship of Perce...

La asimetría de información es una condición propia de toda relación contractual, ya que el contratante (principal) no cuenta con el conocimiento de la labor que está asignando, ni verifica lo que realiza al contratado (agente). Surgen varios problemas, uno de ellos es el riesgo moral, que genera situaciones perjudiciales al principal; siendo tan responsable de dicho riesgo el principal como el agente. La revisoría fiscal, como relación contractual no está exenta de dicha asimetría y, por tanto, es posible que surjan riesgos morales en el desarrollo de la fiscalización adelantada por el profesional contratado para este fin; muestra de ello son las acciones por las cuales se sancionaron revisores fiscales durante los últimos cinco años y en las faltas a las normas comentadas en la presentación de dictámenes; estos son ejemplos que permiten afirmar la existencia de riego moral en el desarrollo de la revisoría fiscal.

The aim of the article is to present possibilities of the corpus linguistics methods as a means of increasing the quality of the output of the translation process in the context of legal translation. Firstly, the specifications of a legal text as a text type in the context of translation will be presented; secondly, the competences necessary to master legal translation will be explained; thirdly, the benefits provided by the corpus analysis method will be summarized. Based on selected empirical data obtained through the corpus analysis, the potential of the corpus analysis methods will be illustrated in practice in order to explain how it can be used to increase the quality of the translation process and its product. Introduction Legal texts are amongst the most frequently translated types of text not only in the context of the legislative framework at European level. These texts are characterized by their very specific features in several aspects. The correct reception and interpre...

Abstract The article considers the global economy digitalization impact on public tax administration and analyzes the use of strategic approaches to the formation of fiscal policy in Russia in their relationship with the corresponding approaches of foreign countries. Using the comparative legal method, the study examines the issue of determining the impact of various management tools on improving the efficiency of the state budget. A macroeconomic assessment of the effectiveness of the digital tax administration is carried out and its institutional development stages are highlighted. Digital technologies ensure the taxes and other obligatory payments collection increase, reducing labor costs for tax control, and reducing an administrative burden on business. The main digital transformation approaches of the modern tax system are considered, new innovative developments and digital technologies in Russia are highlighted.

ÖZET
Vergi matrahlarının tespit edilmesi sürecinde olağan (beyan usulü) ve olağanüstü (ikmalen, re’sen ve idarece tarhiyat usulü) şeklinde iki usul yer almaktadır. Türk vergi sisteminin temeli de modern vergi sistemlerindeki gibi beyan esasına dayanmaktadır. Beyan esası sistemine dayalı vergi sistemlerinde vergi denetimi modern vergi düzeninin sağlanabilmesi bakımından oldukça önem arz etmektedir.
Kişiler pek çok sebep dolayısıyla vergiye tabi matrahlarını en aza indirme gayreti göstererek, kanunen kabul edilen sınırların dışına çıkabilmektedirler. Vergi mükelleflerin kanun dışı yollara başvurması, vergi kayıp ve kaçaklarının miktarının artmasına neden olarak devletin tahsil etmesi gereken kamu gelirlerinin azalmasına neden olmaktadır.
Devlet, vergi denetim araçları olan yoklama, vergi incelemesi, arama ve bilgi toplama sayesinde, söz konusu kanunların çizdiği çerçevenin dışına çıkmış olan mükellef davranışlarını tespit ederek, gerekli cezai yaptırımlar uygulanmasını sağlar.
Bu çalışmada, vergi denetiminin tarihçesinin yanı sıra 2011 yılında 646 sayılı kanun ile vergi denetim kurumlarını tek çatı altında toplamış olan Vergi Denetim Kurulu Başkanlığı incelenmiştir. Gerçekleştirilen araştırmalar neticesinde vergi denetiminde karşılaşılan sorunlar tespit edilerek yetersiz kaldığı noktalar tespit edilerek çözüm önerileri getirilmeye çalışılmıştır.
Anahtar Kelimeler: Vergi, Denetim, Vergi Denetimi, Maliye Müfettişliği, Vergi Denetim Kurulu
JEL Sınıflandırması: H1, H2, H50, K34
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ABSTRACT

There are two methods: ordinary (declarative method) and extraordinary (replenishment, re-inspection and administrative tax procedure) in the process of determining the tax bases. The basis of the Turkish tax system is based on the principle of declaration as in modern tax systems. Tax audit is crucial to ensure modern tax regulation in tax systems based on principle of declaration.
People are able to go out of legal boundaries by struggling to reduce the minimum level of their tax base because of so many reasons. If the taxpayers use illegal methods, it causes to a decrease in the public revenues that the state has to collect because  it causes an increase in the amount of tax losses and evasion, There are dıfferent ways that tax auditing tools are used such as surveys, tax audit, search and prospecting, the taxpayers' behaviors which are out of the frame drawn by the state with related laws are detected and the necessary penal sanctions are applied.
In this study, tax audit, the history of tax audit and finally the presidency of tax inspection board passed tax audit institutions under a single roof, by being made actual through the law No. 646 statutory decree On July 10.07.2011 has been examined. As a result of the researches carried out, the problems encountered in tax auditing were identified and solutions were offered to the points where they were insufficient.
Key Words: Tax, Audit, Tax Audit, Finance Inspectorate, Tax Inspectorate
JEL Classification: H1, H2, H50, K34

Autori sa v príspevku spočiatku venujú posúdeniu vybraných procesnoprávnych inštitútov správy daní, ktorými sa zabezpečuje zistenie dostatočnej dôkaznej podstaty postačujúcej pre účely správy daní a analyzovaniu ich vzájomného vzťahu. Následne poukazujú na osobitný procesnoprávny inštitút správy daní – miestne zisťovanie a na rôzne roviny jeho vnímania a postavenia v rámci realizácie správy daní. Nakoniec posudzujú možnosť využitia dôkazov získaných v rámci miestneho zisťovania a jeho limity pri formovaní dôkaznej podstaty vytváranej v procese daňovej kontroly, na základe ktorej sa vyhotoví protokol z daňovej kontroly, ktorý slúži ako podklad na rozhodnutie vo vyrubovacom konaní.

This article presents a study of technological surveillance on the state of the art of the International Financial Reporting Standards - IFRS in the world, between the years 2012 and 2020. The study was cross-sectional, supported by the deductive and descriptive method. The source used corresponded to Scopus. The research procedure considered five aspects: scientific production, outstanding authors in scientific production, countries with the highest number of publications, institutions and outstanding journals with scientific production. In the results, the United States stands out as the country with the largest related publications, while the world production of scientific literature has been increasing in the period studied. On the other hand, high production stands out in the business, management and accounting area with sub-areas such as IFRS implementation processes (IFRS), impact of IFRS on the management of companies and financial markets.

This article presents a study of technological surveillance on the state of knowledge of tax auditing in the world between 2010 and 2020. The study was cross-sectional, supported by the deductive and descriptive method. The sources used corresponded to Scopus and Wipo. The research procedure considered four aspects: scientific production, outstanding authors in scientific production, countries with the highest number of publications, institutions and outstanding journals with scientific production. In the results, the United States stands out as the country with the highest contribution in related scientific publications. Likewise, the evolution of studies related to tax auditing in areas such as fraud and tax evasion, tax audit methodologies, state tax reforms, among others, is highlighted.

This article presents a study of technological surveillance on the state of the art of the International Financial Reporting Standards - IFRS in the world, between the years 2012 and 2020. The study was cross-sectional, supported by the deductive and descriptive method. The source used corresponded to Scopus. The research procedure considered five aspects: scientific production, outstanding authors in scientific production, countries with the highest number of publications, institutions and outstanding journals with scientific production. In the results, the United States stands out as the country with the largest related publications, while the world production of scientific literature has been increasing in the period studied. On the other hand, high production stands out in the business, management and accounting area with sub-areas such as IFRS implementation processes (IFRS), impact of IFRS on the management of companies and financial markets.

This article presents a study of technological surveillance on the state of knowledge of tax auditing in the world between 2010 and 2020. The study was cross-sectional, supported by the deductive and descriptive method. The sources used corresponded to Scopus and Wipo. The research procedure considered four aspects: scientific production, outstanding authors in scientific production, countries with the highest number of publications, institutions and outstanding journals with scientific production. In the results, the United States stands out as the country with the highest contribution in related scientific publications. Likewise, the evolution of studies related to tax auditing in areas such as fraud and tax evasion, tax audit methodologies, state tax reforms, among others, is highlighted.