Results 41 to 50 of about 387,383 (185)
The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context.
Oleksandr Holovko +2 more
doaj +1 more source
Tax amnesty policy has been issued by the Government of Indonesia for six times, i.e., 1964, 1984, 2007, 2009, 2015, and 2016. But actually, such policy is not a common one, because taxes are obligation for everyone who has met the criteria as a ...
Karimatul Khasanah
doaj +1 more source
Addressing the Inadequacies of Private Law in the Regulation of Contracts – During and Post Contract Formation Periods [PDF]
It has been argued that weaknesses inherent in Private Law rules, which contribute to its inability to effectively regulate contracts, are in part, attributed to its generality as well as inflexibility in adapting to individual situations.
Ojo, Mariane.B.
core +2 more sources
This article provides a normative legal analysis of the 2025 policy on increasing the Rural and Urban Land and Building Tax (PBB-P2) rates in Pati Regency, which raised both the tax rate and property value assessment (NJOP) by up to 250%.
Nabila Dina Oktavia, Afifah Mayaningsih
doaj +1 more source
ABOUT TAX NEUTRALITY AND NON-DISCRIMINATION [PDF]
Taxpayers are required to pay taxes to the state budget by virtue of their position subject to the state, the latter in its capacity as sovereign person of public law. This quality gives them the right to impose against taxpayers by administrative means
Ioan Dan Morar
doaj
The Taxation of Agriculture in the European Union Countries
The paper sets out the key principles for taxation of agriculture in selected European Union countries. The theoretical foundations of tax systems in the context of their functions and features specified as desirable in the literature are discussed.
Kinga Gruziel, Małgorzata Raczkowska
doaj +1 more source
Misassigning Income: The Supreme Court and Attorneys\u27 Fees [PDF]
This past term\u27s Supreme Court decision in Commissioner v. Banks and Commissioner v. Banaitis distorts foundational principles, known as assignment of income law, which help identify the person who must report income for federal tax purposes.
Cohen, Stephen B.
core +1 more source
The Hidden Though Flourishing Justification of Intellectual Property Laws: Distributive Justice, National Versus International Approaches [PDF]
Bu çalışmada, Gökkuşağı alabalıklarında enfeksiyonoluşturan Ichthyophthirius multifiliis’infarklı bölgelerden izole edilmiş saha suşlarının genotipik yapıları temelindeimmundominant özellik gösteren rekombinant immobilizan antijenlerini(i-antijen ...
BALTA, FİKRİ +12 more
core +1 more source
Democratic Hopes in the Polycentric City [PDF]
The polycentric model of municipal governance suggests that multiple jurisdictions may approximate an efficient market for local public services: citizens move to jurisdictions offering services they value at tax rates they are willing and able to pay ...
King, Loren
core +3 more sources
Modern Money Theory and Distributive Justice [PDF]
Modern money theory is a conjecture concerning fiscal spending and the nature of money. I show that modern money theory provides two interesting insights into distributive justice that have not been addressed in the recent Anglo ...
Holt, Justin
core

