Ethical conflicts and the tax practitioner [PDF]
Revenue Law Journal, 2015 When speaking of the ethics of giving tax advice, whether by a lawyer or an accountant, what often comes to mind concerns the ethics of advising clients as to ways of reducing their tax liability. This necessarily triggers a variety of views, often impacted by individual so-called ‘ethical tolerance’, rather than a concrete principle.
openaire +1 more source
Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange Abstract Using structural equation modeling approach, this research aims to explore the effect of agency conflicts on tax compliance.
Bahman Qaderi +2 more
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La exención fiscal, entre privilegio y conflicto: Los excusados de la iglesia en Astorga, León y Oviedo (Siglos XIII-XIV) [PDF]
Historia. Instituciones. Documentos, 2015 The aim of this paper is to offer an aproach to the study of the interaction of taxation and power in medieval urban societies through the analysis of a particular case of tax exemption: the one granted to the “excusados” of the Church. With that purpose
Raúl González González
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CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE
Baltic Journal of Economic Studies, 2022 In the article, the author notes that the relations arising between the subjects of public and private law in the process of financial activity of the state, are multidimensional in nature and in their social, political and legal content are conflicting.
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Tax Obligation as a Category of Tax Law [PDF]
Societas et Iurisprudentia, 2016 Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified ...
Igor Ivanovich Babin
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Teisė, 2019 [full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
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Magneto‐Ionic Devices With Polymer‐Based Electrolytes
Advanced Functional Materials, EarlyView.Polymer electrolytes are introduced for magneto‐ionic devices based on hydroxide and hydrogen ions. The magneto‐ionic effect results in a pronounced voltage‐controlled variation of coercivity in both devices. The switching speed is in the range of 100 ms.
Markus Gößler +3 more
wiley +1 more source
PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015 The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
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Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics
Advanced Materials, EarlyView.“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair +3 more
wiley +1 more source
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
, 2014 "On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
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