Results 21 to 30 of about 388,781 (308)
Principles of subsidiarity and proporcionality in tax law enforcement
Правоприменение, 2017 Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of
K. Ponomareva
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Jurnal Hukum Bisnis Bonum Commune, 2023 Abstrak Peraturan Pemerintah Nomor 23 Tahun 2018 menjadi sebuah peraturan yang menetapkan pajak penghasilan Final 0,5% khususnya bagi pengusaha kecil yang menimbulkan pro dan kontra dalam pelaksanaannya. Melalui PP inilah di dalamnya memberikan beberapa aturan mengenai dasar pengenaan pajak dan siapa saja pihak-pihak yang dapat dikenakan pajak ...
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ProfetikaObjective: This study aims to examine how the principles of tax justice in Islamic Law can be integrated into modern tax policies to support the achievement of Sustainable Development Goals (SDGs). Theoretical framework: This study is based on the theory
Cahyoginarti, Amrin, Alwy Ahmed Mohamed
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Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity
E3S Web of Conferences, 2018 The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned
Taufik Kurniawan
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Jurnal Idea Hukum, 2022 The authority of the Regional Government as the organizer of regional government affairs according to the principle of autonomy and co-administration is expected to be able to explore financial sources through Regional Original Revenue. In the process of
purwaningsih setiani
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Open budget data: mapping the landscape [PDF]
, 2015 This report offers analysis of the emerging issue of open budget data, which has begun to gain traction amongst advocates and practitioners of financial transparency.
Jonathan Gray
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THE POTENTIALS AND LIMITATIONS OF TAX DISPUTE PREVENTION AND ALTERNATIVE RESOLUTION MECHANISMS
Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2018 This paper deals with prevention and alternative dispute resolution (ADR) in tax matters, particularly in the light of the specific nature of administrative relations, which also include tax procedures. Given the involvement of stakeholders, ADR benefits
Polonca Kovač
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EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW
Age of Human Rights Journal, 2019 Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation.
CARLOS MARÍA LÓPEZ ESPADAFOR
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The family trust in New Zealand and the claims of ‘Unwelcome Beneficiaries’ [PDF]
, 2009 In June 2009, at the Transcontinental Trusts conference in Geneva, His Honour Justice David Hayton said that the New Zealand Court of Appeal had got aspects of the law of trusts wrong in its decision in Official Assignee v Wilson [2008] 3 NZLR 45.
Tappenden, Sue
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REGLAS Y PRINCIPIOS DE JUSTICIA TRIBUTARIA: APORTES DEL DERECHO ESPAÑOL AL DERECHO COMPARADO
Revista de Derecho (Coquimbo)A fin de verificar las posibilidades de construir una dogmática jurídica relativa a los principios tributarios de carácter material o de justicia tributaria en Chile, considerando el Derecho Comparado, en este artículo se analiza el desarrollo de los ...
PATRICIO MASBERNAT
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