Results 51 to 60 of about 6,419 (305)

Principles of procedural fairness in reminder letters and awareness of entitlements: A prestudy. [PDF]

, 2001
Reminder letters by tax authorities are typically to the point and brisk, if not threatening. While appropriate from a deterrence-based regulatory approach, they may lack qualities conducive to a regulatory approach based on a more cooperative ...
Wenzel, Michael, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

Australian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source

IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT

Baltic Journal of Economic Studies, 2018
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, Tetyana Kaganovska, Galina Rossіhіna   +2 more
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

The Taxation of Agriculture in the European Union Countries

Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego, 2018
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

Regulating more effectively: The relationship between procedural justice, legitimacy and tax non-compliance [PDF]

, 2015
In recent years many OECD countries have been observing an increase in middle-income taxpayers making use of aggressive tax planning strategies to reduce their tax.
Murphy, Kristina, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
core  

Beyond the Outburst: Charting a New Frontier for Understanding and Treating Irritability in Autistic Adults

Autism Research, EarlyView.
ABSTRACT Irritability is a prevalent and impairing feature associated with autism, yet remains poorly understood, particularly in adults. Drawing heavily on insights translated from pediatric and transdiagnostic literatures, we propose that irritability in autistic individuals often reflects a psychophysiological stress or threat response, rooted in a ...
Hsiang‐Yuan Lin, Arthur N. Westover, Amy S. F. Lutz, Manish K. Jha   +3 more
wiley   +1 more source

Justice Blackmun\u27s Federal Tax Jurisprudence [PDF]

, 1998
During his tenure on the Supreme Court, Justice Blackmun was widely regarded as the Court\u27s authority on tax matters. Justice Blackmun viewed tax law not merely as a technical specialty, but as a microcosm of the legal system.
Green, Robert A.
core   +6 more sources