Probably, as in any state, in the sphere of legal regulation of relations between business and the state, the public interests of the state are always above the private interests of business.
Murat Adam
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Kontradiktif Sanksi Pidana dalam Hukum Pajak [PDF]
This study is focused on the aspect of law enforcement, especially on tax law. The study additionally examines the process of tax laws enforcement that tends to emphasize on the criminal law rather than on administrative one.
Ilyas, W. B. (Wirawan)
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This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun +19 more
wiley +1 more source
BALANCING THE INTERESTS OF TAXPAYERS AND TAX AUTHORITIES AS THE METHOD OF MINIMIZING TAX DISPUTES
The author notes in the article that an increase in the number of tax disputes is influenced by many factors, including the constantly changing tax laws of Ukraine, low legal culture of taxpayers, the lack of professional training of representatives of ...
Iryna Vasylieva
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This is what I'm doing and why: reflections on a think-aloud study of digital library users' information behaviour [PDF]
Many user-centred studies of digital libraries include a think-aloud element – where users are asked to verbalise their thoughts, interface actions and sometimes their feelings whilst using digital libraries to help them complete one or more information ...
Blandford, A., Cox, A. L., Makri, S.
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Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes
The purpose of the article is to determine the consequences of the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument (MLI) in Ukraine, to evaluate it ...
Yaroslav Hretsa
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The tax dispute as a separate type of public legal dispute [PDF]
Цвіра Д. М. Податковий спір як різновид публічно-правового спору / Цвіра Діана Миколаївна // Первый независимый научный вестник. – 2016. – № 7. – С. 135-139.Автором здійснено дослідження поняття та основних ознак податкових спорів як окремого різновиду ...
Tsvira, D. M., Цвіра, Д. М.
core
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
THE LACK OF FUNCTIONAL JURISDICTION OF THE DIVISION FOR ADMINISTRATIVE AND TAX DISPUTES IN SETTLING THE APPEAL PETITION WITHIN THE APPEAL AGAINST ENFORCEMENT IN TAX MATTERS ARGUMENTS REGARDING THE CIVIL NATURE OF THE DISPUTE [PDF]
The Romanian legislation sets out the practical and theoretical manner of establishing the legal nature of disputes in the light of the applicable legal dispositions, establishing a specific statutory system for challenging enforcement proceedings.
Andrei Costin GRIMBERG
doaj

