Results 31 to 40 of about 388,781 (308)
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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Nieruchomości@, 2021 The subject of the article is an analysis of selected judicial decisions in the field of real estate tax from the perspective of the tax authority. Due to imprecise legal provisions, and sometimes even the lack of specific legal regulations, tax authorities having doubts in relation to taxation of a specific real estate use judgments of administrative ...
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Distributive Justice and The Problem of Friendship [PDF]
, 2014 ArticleFriendship distributes critical benefits across society and does so unequally. Income, levels of education and health vary dramatically according to the quality of individuals' friendships.
Chiara, Cordelli
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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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Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
wiley +1 more source
Principle of Tax Justice and Tax System
Public Policy and Administration, 2006 Beyond any doubt, the division of tax charges should be just and, thus, the tax legislation, similarly asthe tax system, should be established so as to meet the standard of justice. However, the ethic standard ofjustice causes significant complications in the legislative practice. These mainly result from the fact thatthere is no confidence in the idea
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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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