Results 231 to 240 of about 4,308 (259)

Gross turnover assessment and tax compliance in Uganda’s small businesses: a deep inquiry on the certainty of presumptive tax law

International Journal of Law and Management, 2023
exaly  

Implementation of the Principle of Legal Certainty of Taxation Through Tax Monitoring

FINANCIAL LAW
The article discusses the implementation in Russia of the principle of legal certainty of taxation through tax monitoring. The history of the emergence of such institutions as tax monitoring and motivated opinion in tax legislation is analyzed. Scientific approaches to the implementation of the principle of legal certainty within the framework of ...
openaire   +1 more source

Conditional and Unconditional Tax Incentives from a Legal Certainty Perspective

Beijing Law Review, 2023
exaly  

Early Certainty and Transparency in Cooperative Tax Compliance

2023
Boll, Karen, Kettunen, Jaana
openaire   +1 more source

Certainty of taxation in the light of Russian real estate tax

2018
This contribution deals with the certainty of taxation in the light of Russian real estate tax. The main aim of the contribution is to indicate the basic problems in the legal structure of real estate tax. Certain applications and information are also presented in a comparative context with reference to Polish tax law.
openaire  

Legal Certainty - Possible Problem of Tax Policy in Developed Countries?

Politicka Ekonomie, 2015
Zuzana Machová, Igor Kotlan
exaly  

Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation

Critical Perspectives on Accounting, 2010
Malcolm James
exaly  

Taxes and Certainty: Challenges in Judicial Review of U.S. Tax Legislation

Reuven S. Avi-Yonah, Moshe Jaffe
openaire   +1 more source

Restitution of Overpaid Tax—Justice at the Expense of Certainty

The Cambridge Law Journal, 1993
openaire   +1 more source

Tax Certainty

OECD/G20 Base Erosion and Profit Shifting Project, 2020
exaly