Results 71 to 80 of about 299,114 (306)

Reprezentanţii suveranităţii naţionale şi principiul predictibilităţii în materie fiscală // Representatives of national sovereignty and the principle of predictability in tax law

Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
In accordance with Sieyès' understanding of sovereignty, later reflected in the text of the Romanian Constitution, the title of sovereignty rests with the Romanian people, who exercise it through their representative organs.Thus, the representatives of ...
Maria Laiu-Tincu
doaj   +1 more source

Specific Elements of Transfer Pricing Analysis [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
At the present time, taxation mechanisms are becoming more complex. On the one hand, the fiscal authorities are preoccupied with selecting the taxation methods that respect the basic principles and, on the other hand, the companies are interested in ...
Irena Munteanu, Elena Dobre
doaj  

Research of existing tax systems in advanced economic countries

Вісник Харківського національного університету імені В.Н. Каразіна: Серія Міжнародні відносини, економіка, країнознавство, туризм, 2019
One of the key factors on which the effective functioning of the entire national economy depends is the organization of the state taxation system. Prospects for the reform of personal income tax are currently widely discussed with the aim of maximizing ...
Yvgeniy Lomaka
doaj   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

Australian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source

The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act

Journal of Economic and Financial Sciences, 2014
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into ...
David Costa, Lilla Stack
doaj   +1 more source

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source

Addictive goods and taxes: A survey from an economic perspective [PDF]

In this paper we present an overview of the empirical evidence about the effectiveness of using taxation to influence addictive behaviour, and we address the normative question: should greater use be made of sin taxes to fund health care? First, we raise
Andrew M. Jones, Nuria Badenes-Plá
core  

Understanding Inequality Within a Personalised System of Disability Support: Australian Children With Disabilities' Unmet Support Needs

Australian Journal of Social Issues, EarlyView.
ABSTRACT Disability support has shifted towards models of personalised care, which critics argue may contribute to increased inequalities. There is limited systematic evidence investigating inequalities in support among children with disabilities. To investigate inequalities in support, a survey of parents of children with disabilities aged 2–17 was ...
Martin O'Flaherty, Jessica Hill, Jennifer Smith‐Merry   +2 more
wiley   +1 more source

Analysing The Application Of Syariah Principles In Malaysia’s Indirect Taxation System

Mabsya
The introduction of Malaysia's Goods and Services Tax (GST) spurred a critical examination of its Syariah compatibility. The Malaysian Fatwa Committee endorsed taxation, emphasizing adherence to Syara’ parameters, prompting further exploration ...
Mohammad Radzi Mohammad Sharif, Selamah Maamor, Abu Sufian Abu Bakar   +2 more
doaj   +1 more source

Harmonization and tax competition: Efficiency versus fairness [PDF]

Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip.
Izquierdo Llanes, Gregorio
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