Results 91 to 100 of about 300,341 (301)
The taxation of agricultural land with the use of multi-criteria analysis [PDF]
, 2016 The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union.
Hakalová, Jana +2 more
core +1 more source
The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa +2 more
wiley +1 more source
Administrative judge control over the activities of the tax administration: between the need for taxation and protection of tax payers [PDF]
Zbornik Radova Pravnog Fakulteta u Splitu, 2016 Among the main principles of constitutional values of taxation law (the principle of freedom, legality, equality, annual postulate) the principle of necessity of taxation can be found in the fundamentals of the great powers of the Taxation Department ...
Jérôme Michell
doaj
The taxation of natural resources : principles and policy issues [PDF]
Natural resources are typically subject both to taxation under the income tax system and to special resource taxes. Properly designed income taxes attempt to include capital income on a uniform basis.
Boadway, Robin, Flatters, Frank
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
Tax Morale, Tax Evasion, and the Shadow Economy [PDF]
Under which conditions is moral justification of taxation possible? This question does not only interest philosophers and economists from a scientific point of view, but can have considerable practical relevance as well because the willingness of ...
Gebhard Kirchgässner
core
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 +2 more
wiley +1 more source
Revista do Direito Público, 2012 Check the possibility of the general standard employment antielisiva the parental right, ouseja, taxation by analogy legal fact extratípico effects econômicosequivalentes the typical legal fact, based on the abuse of rights doctrine and noprincípio of ...
Willian Robert Nahra Filho
doaj +1 more source
The General Theory of Tax Avoidance [PDF]
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax avoidance schemes can be reinterpreted as making use of one or more of these principles. Four such methods are described.
Joseph E. Stiglitz
core