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Certainty and Uncertainty in Tax Law: Do Opposites Attract? [PDF]
Laws, 2020 The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means
Alexander V. Demin
exaly +4 more sources
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
doaj +2 more sources
The effects of modern technology on legal certainty in tax law: The new frontier [PDF]
Pravni Zapisi, 2023 The speedy reforms of Serbia's tax legislation, often introduced on the basis of comparative sources, has created a significant body of dormant legislation, due to the lack of knowledge and experience to implement them.
Jelena Jerinić, Svetislav Kostic
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Utrecht Law Review, 2013 Fundamental legal principles may function as a check on legislative power protecting citizens against arbitrary interferences with their liberty. This contribution deals with the principle of equality and the principle of certainty. First, the testing of
Gribnau Hans
exaly +3 more sources
International Tax and Public FinanceAbstract This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms’ risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty, due to frequent tax reforms and the difficulty in applying ambiguous tax laws and ...
Peter Hieber +2 more
exaly +4 more sources
Tax Facilities through Omnibus Law Taxation: A Canon Taxation Review
Policy & Governance Review, 2021 This research is a conceptual study to examine tax policy in the pandemic situation with a canon taxation perspective, namely equity, certainty, convenience, and efficiency.
Fidiana Fidiana
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TIJAB (The International Journal of Applied Business), 2023 Background: In 1998, under the Ottawa framework, the OECD and non-OECD countries agreed that any new taxation rules should adhere to the guiding principles, namely Neutrality, efficiency, certainty and simplicity, effectiveness, fairness flexibility ...
Jeffry Tatendashe Ndhlovu
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Examining the Impact of PP 23/2018 policy through the Tax Compliance Factor of Tanah Abang Traders
Jurnal Ilmiah Ilmu Administrasi Publik, 2021 This study aims to examine the factors that can affect tax compliance at Tanah Abang Market traders, which are the tax rate, perceived opportunity to evade, legal certainty, and group influence.
Wardinto P, Gunadi .
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Jurnal Cakrawala Hukum, 2020 It is necessary to understand how arrangements should be made for the paymentmechanism for BPHTB tax obligations in accordance with certainty principles andreflect legal certainty for taxpayers.
Riskha Indah Respati +2 more
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ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE
Pravo, 2022 Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure ...
Darko Golić, David Matić
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