Results 21 to 30 of about 636,332 (204)

LA COMPLEJA RELACIÓN ENTRE EL SOFTWARE Y LA FISCALIDAD: TRES ASPECTOS A CONSIDERAR [PDF]

open access: yesCrónica Tributaria, 2021
El paradigma tributario actual no está pensado ni diseñado para la economía del conocimiento. Es por eso por lo que, a menudo las leyes fiscales deben retorcerse para dar respuesta a nuevos retos tributarios derivados de las evoluciones tecnológicas.
Ignasi Belda Reig
doaj   +1 more source

Patrimonio cultural y fiscalidad sostenible

open access: yesRevista de Estudios Jurídicos y Criminológicos, 2020
Durante el COVID-19, el papel emergente de la comunidad para hacer frente a los desafíos de la pandemia ha sido bastante visible. El valor de la solidaridad impregna nuestras sociedades, y en algunos casos ha reemplazado la acción de los poderes públicos.
Ricardo García Antón
doaj  

El impacto del covid-19 en Argentina y las medidas adoptadas en consecuencia

open access: yesRevista de Derecho Fiscal, 2020
En el presente artículo se realizará un análisis de las medidas fiscales implementadas por las administraciones tributarias ante la pandemia del covid-19, partiendo del análisis de una compleja situación económico-social que se vio agravada a causa de la
Autores varios
doaj   +1 more source

Algunas precisiones sobre el sistema fiscal romano

open access: yesEspacio, Tiempo y Forma. Serie II, Historia Antigua, 1995
Los tributos, tasas y demás cargas fiscales han sido medidas económicas y políticas tomadas por las distintas administraciones estatales a lo largo de los tiempos.
Pilar Fernández Uriel
doaj   +1 more source

Algumas Medidas de Combate à Evasão Fiscal

open access: yesReview of Business and Legal Sciences, 2017
1. O FENÓMENO DA EVASÃO FISCAL INTERNACIONAL2. A PRÁTICA DA EVASÃO FISCAL3. AS VIAS POSSÍVEIS DE "FUGA" AOS IMPOSTOS3.1. O comportamento intra legem3.2. O comportamento extra legem3.3. O comportamento contra legem4. OS MEIOS DE LUTA CONTRA A EVASÃO FISCAL4.1. Os paraísos fiscais4.1.1. Definição de paraíso fiscal4.1.2.
openaire   +3 more sources

Medida cautelar fiscal

open access: yesRevista de Direito Administrativo, 1993
1. Privilégios fiscais: limites. 2. Natureza processual. 3. Oportunidade da medida. 4. Pressupostos e sua constitucionalidade. 5. Sujeitos passivos. 6. Indisponibilidade dos bens e sua substituição. 7. Prazo de eficácia. 8. Instrução do pedido. 9. Normas gerais. 10. Conclusões.
openaire   +1 more source

The collective application of shorebird tracking data to conservation

open access: yesConservation Biology, EarlyView.
Abstract Addressing urgent conservation issues, such as the drastic declines of North American migratory birds, requires creative, evidence‐based, efficient, and collaborative approaches. The abundance of over 50% of monitored North American shorebird populations has declined by over 50% since 1980. To address these declines, we developed a partnership
Autumn‐Lynn Harrison   +71 more
wiley   +1 more source

Poverty, Inequality, and Social Security During the COVID‐19 Pandemic: Evidence From Linked Swiss Tax Data

open access: yesPoverty &Public Policy, Volume 18, Issue 3, September 2026.
ABSTRACT This paper examines the impact of the COVID‐19 pandemic on income and wealth inequality in Switzerland, with a particular focus on poverty dynamics and the role of the social security system. Using newly linked administrative tax data for four large cantons covering over a third of the Swiss population, we track changes in household income and
Oliver Hümbelin   +2 more
wiley   +1 more source

Concurrent Crises and Non‐State Service Provision

open access: yesRisk, Hazards &Crisis in Public Policy, Volume 17, Issue 3, September 2026.
ABSTRACT Concurrent crises represent a significant challenge for disaster and public health governance. Activated in response to one threat, governing institutions may be distracted or stretched thin during an emergent crisis. In such crises, governments and communities rely heavily on non‐state service providers such as non‐profit organizations and ...
Daniel Sledge, Herschel F. Thomas
wiley   +1 more source

Imagined Integration: The Logics of Japanese Immigrant Integration Policy

open access: yesPolicy Studies Journal, Volume 54, Issue 3, August 2026.
ABSTRACT As governments develop immigrant integration policies, they draw on and express conceptions about what successful integration looks like—what we call “imagined integration.” Yet this imagination likely displays variation that matters for implementation: integration policymaking is increasingly multilevel as it involves subnational layers of ...
Mariri Niino, William L. Allen
wiley   +1 more source

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