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 Domain of Desert Principles for Taxation
Erasmus Journal for Philosophy and Economics, 2018 Joseph Heath (2018) makes a strong case that the principles of fairness or desert that arise in social interactions have at best a loose connection to economic outcomes in decentralized markets.
Steven M. Sheffrin
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International Journal of Environmental, Sustainability, and Social Science, 2022 The Regulation of the Minister of Finance of the Republic of Indonesia Number 68/PMK.03/2022 as the legal basis for cryptocurrency income tax does not reflect the principle of fairness because the consideration is based on the principle of ease of administration.
Ariska Cesar Divian Candra KUSUMA +2 more
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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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The Effect of Court Rulings on the Dynamics of the Latvian Tax Law
Law: Journal of the University of Latvia, 2022 This paper is devoted to an important scholarly aspect of law and economics. We refer to the influence of court rulings on the tax law of the Republic of Latvia in relation to the country’s integration into the European Union.
Jānis Lazdiņš, Kārlis Ketners
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Proportionality Principle in the CJEU Judgments on Tax Cases
Lex Portus, 2023 This article provides a comprehensive jurisprudential analysis of the principle of proportionality in EU law in the context of avoiding, abusing, and preventing tax evasion, as highlighted by the CJEU’s jurisprudential practices.
Simeana Beshi, Driola Susuri
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Legal Consequences of Marriage Agreements Separation of Property Against Calculations Income Tax
Yurisdiksi: Jurnal Wacana Hukum dan Sains, 2022 This study aims to obtain results on the legal consequences of separation of assets in tax calculations and the principle of fairness for tax calculations in accordance with the provisions of the Director General of Taxes.
Siswo Pranoto, Widyawatie Boediningsih
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The Independence Judge Verdict in Tax Dispute Resolution [PDF]
, 2015 Tax tribunal as a specialized court exercising judicial powers to investigate and adjudicate tax disputes still using a system of dualism coaching, because until now there has been no revision or amendment of Law No.
Ahmadi, W. (Wiratni) +4 more
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1742-1754 Yıllarında Vergi Tahsilatındaki Usulsüzlüklere Dair Bazı Tespit, Teşhis ve Tahliller: Diyarbakır Vilayeti Örneği / Tax Irregularities in Diyarbekir Province (1742-1752): Some New Findings and Analysis Between 1742 and 1752 Diyarbakır Province Case [PDF]
İnsan&İnsan Bilim Kültür Sanat ve Düşünce Dergisi, 2019 Bu çalışmada Diyarbakır vilayetinde 1742-1754 yılları arasında vergi tahsilatı sırasında vuku bulan usulsüzlüklerin tespit edilerek ortaya konulması amaçlanmıştır.
İbrahim Özgül
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Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre [PDF]
, 2014 The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules.
Homburg, Stefan
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