the aim of this study is to produce a theory of action with emphasis on the vat tax and to discover the underlying condition, the causal factors and interventions that affect this action. the method of underlying theory was used. and using purposive sampling, depth interviews were conducted with 51 participants. the findings show that deinstitutionalization of vat is of category or central core...

Background: Retrial is an additional combination of the words "retrial" and "trial". Trial is a means of justice and trial, like others, is in the introduction of error and error if there is a verdict that is accompanied by error as a result of the trial. Which must be reconsidered. In the relations between taxpayers and the tax system, a dispute is possible, which can be due to factors such as...

• Tax treatment of health benefits—Various proposals have been made to change the tax treatment of health coverage, which currently is tax free to both employers and workers. Proponents of these changes argue, among other things, that current tax rules are unfair and contribute to unnecessary spending for health care. This Issue Brief examines changes that policymakers are discussing, explores ...

The paper examines peculiarities of manifestation unfair behavior by the banks as specific subjects an offense. author concludes that at present stage banking activities are being transformed due to emergence ecosystems, digitalization activities, concentration big customer data inbanks and a high-risk nature for customers. In this regard, new practices emerging. substantiates creation other le...

The article analyzes tax competition, in particular, its subspecies — unfair as a problem that the international community, primarily OECD, has paid attention to. author compared signs of competition and offshore jurisdiction, which affect assessment policy state or territory terms taxation. In addition, presents an analysis state-legal status jurisdictions, can help further scientific research...