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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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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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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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INCOME TAX: THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION [PDF]
Eastern European Journal of Regional Studies, 2023 The present research focuses on the study of income tax through the lens of accounting and the lens of taxation by establishing the interdependence links that are formed.
Liliana LAZARI, Roman VIERU
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Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
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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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Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0
Studia Iuridica Lublinensia, 2022 The principles of taxation are one of the most important issues underlying tax systems as such. In spite of this fact, recently the scientific debate has been moving in a different direction and these seemingly straightforward issues have not received ...
Miroslav Štrkolec, Ladislav Hrabčák
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Baltic Journal of Economic Studies, 2020 Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the ...
Olha Dmytryk, Oksana Makukh
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THE ESSENCE AND THE ROLE OF TAXES - THE PRINCIPLES OF TAXATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The actual principles of taxation are in the form of a harmonious and coherent system. The four fundamental principles of taxation are considered "canons of taxation" and "golden principles", since they have proven their validity over time. They can be
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