Pub Date : 2022-12-01DOI: 10.52547/taxjournal.30.55.3
Sajjad Karimi, A. Mohammadi, Aliasghar Mottaghi, M. Arabsalehi
{"title":"Presenting a Model on Determining the Tax Transparency Score of Companies using the AHP Method","authors":"Sajjad Karimi, A. Mohammadi, Aliasghar Mottaghi, M. Arabsalehi","doi":"10.52547/taxjournal.30.55.3","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.3","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"22 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90362548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-01DOI: 10.52547/taxjournal.30.55.1
Seyyed Hossein Hosseini, Mohammad Moghni Bashi
{"title":"Modernizing the Legal Criminal Policy towards the Electronic Tax System","authors":"Seyyed Hossein Hosseini, Mohammad Moghni Bashi","doi":"10.52547/taxjournal.30.55.1","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.1","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"15 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82547748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-01DOI: 10.52547/taxjournal.30.55.4
Mir Feyz Fallah Shams, Qolamreza Zomorodian, Ali Asghar Anvari Rostami, Hooshang Khoramniya
{"title":"Comparison of Neural Network Model and logistic Regression in Taxpayer Accreditation","authors":"Mir Feyz Fallah Shams, Qolamreza Zomorodian, Ali Asghar Anvari Rostami, Hooshang Khoramniya","doi":"10.52547/taxjournal.30.55.4","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.4","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"87 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77501220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-01DOI: 10.52547/taxjournal.30.55.5
D. Manzoor
{"title":"Analyzing the Behavior of Tax Compliancy in Iran: A Game Theoretical Approach","authors":"D. Manzoor","doi":"10.52547/taxjournal.30.55.5","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.5","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"5 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75038871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-01DOI: 10.52547/taxjournal.30.55.6
Gayaneh Nazer, Ali Taiebnia, Kowsar Yousefi
{"title":"Consumption and Corporate Income Tax Effects on Production","authors":"Gayaneh Nazer, Ali Taiebnia, Kowsar Yousefi","doi":"10.52547/taxjournal.30.55.6","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.6","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"47 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86324589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-01DOI: 10.52547/taxjournal.30.55.2
Mahsima Hashemi, H. Etemadi, J. Rezazadeh
{"title":"Modeling Tax Evasion in Value Added Tax, A Game Theory Approach","authors":"Mahsima Hashemi, H. Etemadi, J. Rezazadeh","doi":"10.52547/taxjournal.30.55.2","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.2","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"2 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75527301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Lynn Ruggieri Cpa, Julia M Camp, L. Jones, J. McQuilkin
Foreign Bank Account Reporting (FBAR) has emerged recently as a litigation matter in several Federal Courts. While past cases primarily focused on the determination of willful versus non-willful FBAR violations, recent cases bring to light issues that should lead Congress to revisit requirements and legislation specifically related to penalties. This paper examines four specific topics recently discussed in the courts: the assessment of penalties per FBAR form or per account; Eighth Amendment challenges; payment of penalties by an estate; and repatriation of assets to pay penalties. We address what the recent FBAR litigation tells us about compliance, enforcement, and policy, and encourage Congress to revisit and make changes to the law.
{"title":"Implications of Recent Foreign Bank Account Reporting (FBAR) Litigation","authors":"Lynn Ruggieri Cpa, Julia M Camp, L. Jones, J. McQuilkin","doi":"10.2308/jltr-2021-007","DOIUrl":"https://doi.org/10.2308/jltr-2021-007","url":null,"abstract":"Foreign Bank Account Reporting (FBAR) has emerged recently as a litigation matter in several Federal Courts. While past cases primarily focused on the determination of willful versus non-willful FBAR violations, recent cases bring to light issues that should lead Congress to revisit requirements and legislation specifically related to penalties. This paper examines four specific topics recently discussed in the courts: the assessment of penalties per FBAR form or per account; Eighth Amendment challenges; payment of penalties by an estate; and repatriation of assets to pay penalties. We address what the recent FBAR litigation tells us about compliance, enforcement, and policy, and encourage Congress to revisit and make changes to the law.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46262225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
IRC §501(c)(3) grants federal tax exemption to nonprofit organizations, such as public charities, private foundations, and private operating foundations. Religious organizations classified as churches receive added preferential treatment, specifically exemption from certain filing requirements and statutory audit protection through §7611. Section 527 grants most political organizations tax-exempt status, though they are subject to tax on some income, not exempt from filing requirements and do not receive tax deductible donations. This extreme disparity in treatment may incentivize political organizations to reconfigure their missions and organizational structures to meet the litmus test for classification as a church. Following the awarding of church status to some seemingly politically charged organizations, we investigate this issue and propose that it is time for the U.S. Congress and the IRS to revisit, evaluate, and revamp the existing system to prevent political organizations from abusing the tax provisions intended to benefit churches.
{"title":"Religion versus Politics: An age-old question with continued importance to the U.S. nonprofit classification system","authors":"Julia M Camp, John J. Masselli, Amy J. N. Yurko","doi":"10.2308/jltr-2022-001","DOIUrl":"https://doi.org/10.2308/jltr-2022-001","url":null,"abstract":"IRC §501(c)(3) grants federal tax exemption to nonprofit organizations, such as public charities, private foundations, and private operating foundations. Religious organizations classified as churches receive added preferential treatment, specifically exemption from certain filing requirements and statutory audit protection through §7611. Section 527 grants most political organizations tax-exempt status, though they are subject to tax on some income, not exempt from filing requirements and do not receive tax deductible donations. This extreme disparity in treatment may incentivize political organizations to reconfigure their missions and organizational structures to meet the litmus test for classification as a church. Following the awarding of church status to some seemingly politically charged organizations, we investigate this issue and propose that it is time for the U.S. Congress and the IRS to revisit, evaluate, and revamp the existing system to prevent political organizations from abusing the tax provisions intended to benefit churches.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46031396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penyelesaian permasalahan yang timbul dalam akad perbankan syariah jaminan hak tanggungan didasarkan pada asas mengikatnya akad (Mabda’ Wujub Al Wafa’ Bi Al’ Aqad/Asas Pacta Sunt Servanda) yang berarti bahwa akad para pihak yang dibuat secara sah mengikat para pihak sebagai undang-undang. Di dalam penyelesaian perselisihan pada salah satu akad pembiayaan melalui perbankan syariah terdapat pilihan cara penyelesaian antara lain penyelesaian secara musyawarah dan mufakat, penyelesaian melalui Alternatif Penyelesaian Sengketa (APS), antara lain: Mediasi, Arbitrase, Konsiliasi dan Penilaian Ahli serta penyelesaian melalui Peradilan Agama. Jenis penelitian ini menggunakan metode penelitian kualitatif desktiptif. Basyarnas dibentuk karena PA pada saat itu belum memiliki kewenangan untuk memeriksa perkara ekonomi Islam, sehingga dibentuklah Basyarnas karena kepentingan yang mendesak yang berfungsi untuk menyelesaikan kemungkinan terjadinya sengketa perdata di antara bank-bank syariah dengan para nasabah.
伊斯兰银行内部产生的问题解决方案是基于将阿卡德(Mabda ' istib Wafa ' Aqad/ Pacta Sunt Servanda)的原则提出的。在通过伊斯兰银行进行的一项阿卡德融资的争端解决中，有一种方法可以通过谈判和共识达成，通过替代争端解决(APS)，包括调解、仲裁、和解和专家判断以及通过宗教司法解决。这类研究采用了桌面上定性研究方法。Basyarnas的成立是因为巴勒斯坦权力机构当时没有权力审查伊斯兰经济问题，因此Basyarnas认为，解决伊斯兰银行与客户之间可能发生的私人纠纷的紧迫担忧是必要的。
{"title":"Eksistensi Putusan Basyarnas Dalam Eksekusi Hak Tanggungan Terhadap Sengketa Perbankan Syariah","authors":"Andi Sunarti, Y. Yuhelson, Erny Kencanawati","doi":"10.15408/jlr.v4i6.29099","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.29099","url":null,"abstract":"Penyelesaian permasalahan yang timbul dalam akad perbankan syariah jaminan hak tanggungan didasarkan pada asas mengikatnya akad (Mabda’ Wujub Al Wafa’ Bi Al’ Aqad/Asas Pacta Sunt Servanda) yang berarti bahwa akad para pihak yang dibuat secara sah mengikat para pihak sebagai undang-undang. Di dalam penyelesaian perselisihan pada salah satu akad pembiayaan melalui perbankan syariah terdapat pilihan cara penyelesaian antara lain penyelesaian secara musyawarah dan mufakat, penyelesaian melalui Alternatif Penyelesaian Sengketa (APS), antara lain: Mediasi, Arbitrase, Konsiliasi dan Penilaian Ahli serta penyelesaian melalui Peradilan Agama. Jenis penelitian ini menggunakan metode penelitian kualitatif desktiptif. Basyarnas dibentuk karena PA pada saat itu belum memiliki kewenangan untuk memeriksa perkara ekonomi Islam, sehingga dibentuklah Basyarnas karena kepentingan yang mendesak yang berfungsi untuk menyelesaikan kemungkinan terjadinya sengketa perdata di antara bank-bank syariah dengan para nasabah.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"17 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76730272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Bagaimanapun kita mendefinisikan hasil transformasi dari akhir abad kedua puluh hingga awal abad kedua puluh satu, itu telah membuat demokrasi berlaku di bagian-bagian dunia yang “berkecukupan”, meskipun dengan reservasi yang serius, dan melampaui wilayah tradisional peradaban Yahudi-Kristen. Dalam sampel pasca-Komunis, semua negara yang hidup di atas standar itu dan tidak “dikutuk oleh minyak” berubah menjadi demokrasi dengan berbagai tingkat kesempurnaan (Belarus menjadi pengecualian yang dapat diperdebatkan)
{"title":"Scientific Evidence of a Clash between Das Sollen and Das Sein in the book Democracy in a Russian Mirror by Adam Przeworski","authors":"N. Yunus","doi":"10.15408/jlr.v4i6.29025","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.29025","url":null,"abstract":"Bagaimanapun kita mendefinisikan hasil transformasi dari akhir abad kedua puluh hingga awal abad kedua puluh satu, itu telah membuat demokrasi berlaku di bagian-bagian dunia yang “berkecukupan”, meskipun dengan reservasi yang serius, dan melampaui wilayah tradisional peradaban Yahudi-Kristen. Dalam sampel pasca-Komunis, semua negara yang hidup di atas standar itu dan tidak “dikutuk oleh minyak” berubah menjadi demokrasi dengan berbagai tingkat kesempurnaan (Belarus menjadi pengecualian yang dapat diperdebatkan)","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"126 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87793261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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