Results 21 to 30 of about 458,514 (310)
This article refers to the issues associated with the crucial significance of the interpretation of tax law provisions made by administrative courts in the course of the judicial inspection of tax decisions, within the context of protecting the ...
Dumas Anna, Pietrasz Piotr
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THE IMPACT OF THE 2008-2009 GLOBAL CRISIS ON CORRUPTION: EVIDENCE FROM MANUFACTURERS IN CENTRAL ASIA AND EASTERN EUROPE [PDF]
In this study, we examine how the 2008-2009 Global Crisis has affected the informal payments/gifts paid by manufacturing firms. We compare the crisis period to the post-crisis period and found that the manufacturing firms believed that the incidence of
HALIL D. KAYA, ENGKU NGAH S. ENGKUCHIK
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Zatrudnienie funkcjonariuszy w administracji celno-skarbowej po reformie
Employment of officers in customs and tax administration after the reform The article presents the legal regulations concerning the officers of the former Customs Service adopted by the legislator ...
Elżbieta Ura
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Tax on revenue from buildings after the latest amendment: characteristics and doubts
The aim of the article was to describe the current tax on revenue from buildings and to present the doubts connected with it. The author analysed legal acts, interpretations of the tax authorities, judgments of administrative courts, and views of tax law
Jakub Tekielak
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(Un)Appealing Deference to the Tax Court [PDF]
The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupies an unusual place in the federal government. It is a federal court located outside of the judicial branch, but its decisions are appealable to the ...
Lederman, Leandra
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Import Wheat Tenders and the Effects of the Russian Invasion
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
Reconciling Ripley and Joye: A Fact-Sensitive Analysis of Petition-Year and Pre-Petition-Year Income Tax Claims in Chapter 13 Bankruptcies [PDF]
Parties to a chapter 13 bankruptcy often contest the status and dischargeability of income tax claims, especially when proofs of claim for these taxes are filed late.
J., Janicelynn, Asamoto
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Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
The Judgment of the Court of Justice of March 21, 2000, Gabalfrisa, accumulated cases C-110/98 to C-147/98, considered that Spanish Administrative Tax Courts fulfilled the requirements to be treated as ¿courts or tribunals¿ for the purpose of being able ...
Isaac Merino jara
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Pojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowego
The purpose of this study was a presentation of the concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation.
Michał Ilski
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