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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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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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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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Taxation and the Taylor Principle [PDF]
Finance and Economics Discussion Series, 2002 We add a nominal tax system to a sticky-price monetary business cycle model. When nominal interest income is taxed, the coefficient on inflation in a Taylor-type monetary policy rule must be significantly larger than one in order for the model economy to have a determinate rational expectations equilibrium.
Rochelle M. Edge, Jeremy B. Rudd
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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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Principles of indirect taxation [PDF]
National Technical University of Ukraine Journal. Political science. Sociology. Law, 2018 The purpose of the article is to analyze the existing theoretical approaches to the definition of the sys- tem of principles of tax legislation, as well as to isolate and analyze the legal principles of indirect taxation.In the article the system of principles of tax legislation is considered, as well as the legal principles of indirect taxation are ...
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