The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis

Young, Amanda; James, Kieran; Hassan, Abeer

doi:10.1016/j.cpa.2021.102326

Cited by 3 publications

(3 citation statements)

References 35 publications

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“…The application of tax sanctions in a regulation can be ideal in terms of justice for each party if the threat of sanctions is binding on all interested parties. 35 According to tax law, any person who intentionally commits an act such as showing false or falsified books, records, or other documents as if they are true or do not describe the actual situation, does not keep books or records in Indonesia, and does not show or lend books or other documents so that it can cause losses to state revenues by not keeping books, records, or other documents that form the basis of bookkeeping or recording is subject to sanctions. 36 In Indonesia, there are two sanctions in taxation, which are regulated in Law No.…”

Section: The Legal Sanctions In the Taxation On Indonesiamentioning

confidence: 99%

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Kusumo

Marwiyah

Yunus³

2022

BESTUUR

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<p>Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This is normative legal research that uses statutory and comparative approaches. The results of the study show that criminal acts in the field of taxation are included in criminal acts in the field of administrative law, which is known to be simple and flexible in law enforcement as long as the purpose of the law is achieved, namely that taxpayers are willing to pay taxes according to their obligations.</p>

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Section: The Legal Sanctions In the Taxation On Indonesiamentioning

confidence: 99%

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Kusumo

Marwiyah

Yunus³

2022

BESTUUR

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“…The discussion of globalization has been a frontier topic within the international humanities and social sciences in recent years [7]. It has attracted the attention not only of economists and sociologists, but also of scholars specializing in political science and international issues [8][9][10].…”

Section: Introductionmentioning

confidence: 99%

A multidimensional interpretation of Marxist globalization theory based on decentralized internet

Zhang

2023

Applied Mathematics and Nonlinear Sciences

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To achieve a multidimensional interpretation of Marxist globalization theory, this paper provides a fecundation network facility based on a decentralized internet, thus overcoming various drawbacks of the network where traditional spatial services are located. In the Marxist theory of globalization, the rise from concrete rigor to abstract rigor is an important dialectical transformation of materialist epistemology. It is implied that Marx, based on the principle of mathematical expression of intuition and detail, refined, and deepened the paradigm itself through mathematical tools and mathematical methods, and used mathematical ideas to condense the theory of political economy, making the property of precision reflected in the logic of the paradigm. The 3PL model is established and the basic principles are accurately understood and grasped from mathematical logic according to the labor theory of value, surplus value theory and reproduction theory in Marxism, which provides an important generative logic for constructing a mathematical paradigm of Marxist political economy. The results of the study show that the output efficiency and benefits of fully cooperative networks (L = 0.92, Q = 281.5), after a long period of competition makes the output of the network less efficient, which in turn makes the network as a whole obtain lower returns (L = 0.73, Q = 96.18). In a competitive coexistence network structure, although there are competitive relationships at the core firm level, the network is not greatly affected by this (L = 0.83, Q = 202.92) instead, it will break the monopoly alliance and enliven the local economy. By constructing a rigorous and sophisticated mathematical and theoretical model, the theory of political economy can be made more abstract and scientific, and the analytical and explanatory power of the theory of political economy can be improved.

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“…One significant motivation for this endeavor is the desire to combat the health risks associated with excessive sugar consumption, such as obesity and related chronic illnesses [3]. In addition, governments in several countries have introduced sugar taxes to discourage the consumption of sugary beverages and address public health concerns [4]. To utilize rice as a sugar alternative in beverage production, manufacturers aim to reduce the sugar content but still contain short polysaccharides to provide sufficient energy for consumers during doing physical activities [5].…”

Section: Introductionmentioning

confidence: 99%