Results 1 to 10 of about 1,710,829 (347)
Journal of Applied Economics, 2023 This study presents a meta-regression analysis on the literature of courts efficiency. The metadata set comprises 264 efficiency scores retrieved from 36 papers published from 1992 to 2019.
Francesco Aiello +2 more
doaj +2 more sources
A Fair Investment Environment: The Impact of the Shadow Economy, the Harshness of the Courts Against Corrupt Officials, Tax Pressure and Restrictions on Business [PDF]
Business Ethics and LeadershipCreating a fair investment environment is crucial for economic growth and attracting domestic and foreign investors. The purpose of this study is to find out how the shadow economy, harshness of courts against corrupt officials, tax pressure, and ...
Olena Dobrovolska +3 more
doaj +2 more sources
Settlement of Tax Disputes in the Russian Federation and Germany
Vestnik MGIMO-Universiteta, 2015 This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review.
A. A. Konyukhova
doaj +5 more sources
IBLAM Law Review, 2023 Pursuant to Article 24 paragraph (2) of the 1945 Constitution of the Republic of Indonesia (1945 Constitution of the Republic of Indonesia) it is stated that judicial power is exercised by a Supreme Court and judicial bodies under it within the realm of
Dharma Setiawan Negara +3 more
doaj +1 more source
Studia Iuridica Lublinensia, 2021 The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations ...
Andrzej Niezgoda
doaj +1 more source
Russian Constitutional Court jurisprudence of tax fairness
RUDN Journal of Law, 2023 Public finance is subject to the principle of fairness, which has a vague character and rarely finds an appropriate reflection in law. Supreme Courts and Constitutional Courts of different countries may refer to this principle and disclose the content of
Elena V. Ryabova
doaj +1 more source
Rechtsnormen Journal of Law, 2023 Background. The Tax Court, basically, has been regulated in Law Number 14 Year 2002 on Tax Court. However, there is an issue relating to the ambiguous position of the Tax Court. Purpose.
Yosia Clementino Moningka, Rasji Rasji
semanticscholar +1 more source
The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions
Accounting, Economics, and Law: A Convivium, 2020 To the best of our knowledge, this is the first paper focusing on the interpretations issued by different Portuguese courts concerning the application of the accrual principle established in the Corporate Income Tax Code.
Daniel G. Taborda, J. Sousa
semanticscholar +1 more source
"PAY NOW, ARGUE LATER" RULE – BEFORE AND AFTER THE TAX ADMINISTRATION ACT [PDF]
Potchefstroom Electronic Law Journal, 2013 The South African Revenue Service (SARS) is entrusted with the duty of collecting tax on behalf of the South African government. In order to ensure effective and prompt collection of taxes, the payment of tax is not suspended pending an objection or an ...
Carika Keulder
doaj +1 more source
Determination of the actual tax liability for personal income tax: law enforcement analysis
Правоприменение, 2022 The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual ...
N. M. Artemov, V. V. Golenev
doaj +1 more source