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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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قاعدة العدالة الضريبية ومدى تطبيقها في نظام ضريبة الدخل السعودي Tax Justice Principle and Its Application in the Saudi Income Tax System [PDF]
مجلة البحوث الفقهیة والقانونیةأجمع فقهاء القانون الضريبي على عدة قواعد يجب على الدولة مراعاتها عند فرضها الضريبة وسنّها الأنظمة المتعلقة بها، وهم تلك القواعد هي قاعدة: (العدالة الضريبية)، والتي من خلالها يتحقق التوازن بين مصلحة الدولة في فرض الضريبة، المتمثلة في الوفرة المالية ...
منصور المرشودي
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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 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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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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Benefits Theories of Tax Fairness [PDF]
, 2019 The benefits theory of tax fairness was the dominant approach to tax justice until the late nineteenth century. This paper examines the reasons for the rejection of the benefits principle in the nineteenth century and the evolution of benefits theory in ...
Lindsay, Ira K, Ira K Lindsay
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Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source
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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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
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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