Are global taxes feasible?

Bird, Richard M.

doi:10.1007/s10797-018-9487-2

Cited by 14 publications

(5 citation statements)

References 73 publications

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“…A partir de uma abordagem positivista, observa-se que a prática de vinculação de receitas é antiga e bastante comum em muitos países. Bird (1997) classifica as vinculações em seis categorias, conforme o tipo de imposto e das receitas: i) impostos sobre a folha de pagamentos vinculados à previdência; ii) impostos sobre usuários de estrada (ou sobre combustíveis) vinculados a gastos de infraestrutura rodoviária; iii) impostos sobre a folha de pagamento vinculados à saúde, educação etc. ; iv) impostos sobre "pecado" (jogo, tabaco, álcool) vinculados à saúde, recreação, cultura etc.…”

Section: Revisão De Literaturaunclassified

Desvinculação de receitas estaduais: análise da aplicação no estado de Minas Gerais entre 2017 e 2020

Barbosa

Carmo

Mangualde³

2023

RSP

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Section: Revisão De Literaturaunclassified

Desvinculação de receitas estaduais: análise da aplicação no estado de Minas Gerais entre 2017 e 2020

Barbosa

Carmo

Mangualde³

2023

RSP

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“…Selaras dengan penelitian sebelumnya, Hadzhieva (2019); Firmansah dan Rahayu (2020); Suwardi et al (2020) mengungkapkan bahwa tantangan dalam menerapkan kebijakan perpajakan digital di antaranya adalah pemerintah perlu memastikan adanya kesetaraan dalam hal perlakuan pajak serta menjamin tidak adanya rezim pajak tertentu bagi model bisnis tersebut. Salah satu penyebab sulitnya dilakukan pemajakan atas transaksi digital adalah karena hak pemajakan pada sistem perpajakan konvensional ditentukan berdasarkan tax treaty yang sebagian besar masih menggunakan konsep BUT berupa kehadiran fisik (Agrawal dan Fox, 2017;Bird, 2018;Wijaya dan Utamawati, 2018). Besarnya tantangan pemajakan atas transaksi digital ini menyebabkan silih bergantinya regulasi perpajakan digital di Indonesia seperti yang disajikan pada gambar 2.…”

Section: Sumber: Diolah Oleh Penulisunclassified

Penentuan Kebijakan Perpajakan Ekonomi Digital Di Indonesia Dengan Pendekatan Analytical Hierarchy Process (Ahp)

Malik

Saputra

2023

EKUITAS (Jurnal Ekonomi dan Keuangan)

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Pandemi COVID-19 dengan pembatasan sosial berskala besar telah menyebabkan kontraksi ekonomi di hampir semua negara di dunia, termasuk Indonesia. Di sisi lain, keterbatasan aktivitas sosial berimplikasi pada percepatan digitalisasi yang terjadi di hampir semua sektor. Kondisi ini membutuhkan respon yang cepat dari para pengambil kebijakan untuk dapat menselaraskan proses bisnis yang lebih dominan menggunakan proses bisnis digital. Menyikapi kondisi tersebut, Indonesia telah menerbitkan Undang-Undang Nomor 2 Tahun 2020 yang mengatur ulang peraturan perpajakan atas transaksi digital. Langkah sepihak juga telah dilakukan oleh beberapa negara di dunia sebagai upaya optimalisasi penerimaan negara. Sementara itu, Konsensus Global sedang diupayakan dan disusun oleh OECD dan Uni Eropa untuk dilaksanakan. Kajian ini mencoba memberikan pertimbangan dalam menentukan bentuk ideal kebijakan perpajakan ekonomi digital di Indonesia dengan pendekatan Analytical Hierarchy Process yang dilakukan dengan menyusun kriteria yang relevan dalam menentukan kebijakan perpajakan ekonomi digital di Indonesia. Penelitian ini menyimpulkan bahwa bentuk kebijakan perpajakan ekonomi digital di Indonesia menurut kriteria penilaiannya adalah tindakan unilateral dengan bobot 58,15%.

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“…Finally, treating groups as taxpayers requires considerable coordination and commitment of the concerned jurisdictions since it is necessary to agree on one obligatory solution and, especially, on one way of determining the allocable profit of multinational corporate groups since accounting rules may differ (Schreiber et al 2020;Murphy and Sikka 2017;Murphy, Jansky, and Shah 2019). Therefore, the realizability of the "treating the group as tax subject" idea is at least doubtful (Schreiber et al 2020;Bird 2018).…”

Section: Legal Responsibility According To the "Oecd Inclusive Framework Report On Pillar One Blueprint"mentioning

confidence: 99%

Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes

Scherer

Schmiel

2021

Nordic Tax Journal

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This paper deals with the question whether there are reasons to deem multinational corporate groups ethically or legally responsible for paying their fair share of taxes. Ethical concepts argue that companies should generally be held responsible, but these findings contradict the mainstream market theory that understands companies as legal fictions and therefore not ethically but merely legally responsible. In contrast, we base our argumentation on the political-cultural market theory. We find that this theory provides reasons to ascribe an ethical responsibility for paying their fair share of taxes to multinational corporate groups. We argue, moreover, that this ethical responsibility also speaks for a legal responsibility. The prevailing tax law, particularly the arm's length principle, does generally not see groups as tax subjects. This currently missing legal responsibility gives reasons to rethink tax law. Therefore, we analyze whether the OECD Pillar One proposal may be an alternative to existing law.

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Are global taxes feasible?

Cited by 14 publications

References 73 publications

Desvinculação de receitas estaduais: análise da aplicação no estado de Minas Gerais entre 2017 e 2020

Desvinculação de receitas estaduais: análise da aplicação no estado de Minas Gerais entre 2017 e 2020

Penentuan Kebijakan Perpajakan Ekonomi Digital Di Indonesia Dengan Pendekatan Analytical Hierarchy Process (Ahp)

Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes

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