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General principles of law and taxation
Review of European and Comparative Law, 2022 Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance ...
Krzysztof Lasiński-Sulecki +2 more
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SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
Вестник университета, 2020 Greening of taxation is an actual vector of reforming the tax system in the Russian Federation. However, the principal approaches of this tool for regulating economic processes currently require comments and explanations, as well as justification of the ...
L. S. Samodelko, M. V. Karp
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Analysis of Voluntary Compliance with Taxes in the Framework of Adam Smith's Taxation Principles
International Journal of Public Finance, 2022 As required by a modern understanding of finance, taxes account for a significant portion of governments' revenues to fulfill their economic, financial, and social duties and responsibilities.
Erdoğan Teyyare, Hüseyin Dirican
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Jurisdiction and Violation of Fundamental Rights and Freedoms by The Taxation Authority
Maliye Çalışmaları Dergisi, 2021 Although in the financial area, the taxation authority is defined as the reflection of the state’s sovereign power, its authority is not unlimited; rather it is a limited authority that determines the extent of taxation.
Kerem Can Güner, Veli Kargı
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CONSTITUTIONAL PRINCIPLES OF TAXATION: DOCTRINAL APPROACHES TO TYPOLOGY [PDF]
Baltic Journal of Economic Studies, 2018 The aim of the article is the study of theoretical and methodological, and doctrinal approaches to the typology of the constitutional principles of taxation and, on this basis, a definition of ways to improve domestic legislation in this sphere.
Halyna Rossikhina +2 more
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Legal certainty as an attribute of tax relations
Интеллект. Инновации. Инвестиции, 2022 The problem of ensuring the legal certainty of tax legislation, despite the decrease in the total number of tax disputes considered in arbitration courts of the judicial system of the Russian Federation during the period from 2015 to 2019, is still ...
M. A. Gorodilov
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Tax neutrality and social justice as principles of taxation in Ukraine
Економіка, управління та адміністрування, 2023 Tax relations are a historical permanent and mandatory institution, the nature of which reflects the political, economic, and social aspects of the historical period of development of society, states, and continents.
O.Y., O.V.
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The features of the simplified taxation system modernization [PDF]
Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2020 Detenization of the Ukrainian economy involves the modernization of the simplified taxation system. For the purpose of modernization by the state bodies a set of measures was developed.
Vinichenko E. N., Lykhopok D. P.
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Maliye Çalışmaları Dergisi, 2023 The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
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Legal Principles of Taxation in Russia: Essential Reflection in Legislation
Финансы: теория и практика, 2020 The present paper aims to study the nature of taxation principles in Russia and analyze how they are structured and outlined in the legislation. The research is based on general scientific research methods, such as the comparative method and the method ...
S. D. Kazachenkov
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