Results 31 to 40 of about 1,710,829 (347)

THE IMPACT OF THE 2008-2009 GLOBAL CRISIS ON CORRUPTION: EVIDENCE FROM MANUFACTURERS IN CENTRAL ASIA AND EASTERN EUROPE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
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
doaj  

(Un)Appealing Deference to the Tax Court [PDF]

open access: yes, 2014
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
core   +2 more sources

Tax on revenue from buildings after the latest amendment: characteristics and doubts

open access: yesActa Iuris Stetinensis, 2020
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
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, EarlyView.
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

Nuevo pronunciamiento del TJUE sobre la consideración como «órgano jurisdiccional» de los Tribunales Económico-Administrativos

open access: yesRevista Vasca de Administración Pública, 2020
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
doaj   +1 more source

The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts

open access: yes, 2020
In the article, the authors analyze the fundamental challenges in the application of the ne bis in idem principle in the practice of the European Court for Human Rights and Court of Justice of the EU and their interpretation of the principle in relation ...
Jelena Kostić, M. Bošković
semanticscholar   +1 more source

Inflation, Race, and Legislation—The Erosion in the Real Value of Monetary Compensation for Miners' Occupational Lung Disease in South Africa, 1973–2024

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol   +3 more
wiley   +1 more source

The Causes of Tax Disputes Under the Administrative Law and the Role of the Judiciary in Solving Them

open access: yesVestnik Omskoj Ûridičeskoj Akademii, 2015
The article analyses such causes of tax disputes as the increased dynamics and dubiousness of tax legislation, the complexity of professional terms, insufficient role of judicial power in a number of Arabian countries in dealing with tax disputes, and ...
Akhmed Haider Nadzhib
doaj   +2 more sources

The real estate clause in the OECD model tax convention and its reception into Polish law

open access: yesFinancial Law Review, 2023
This article deals with the issue of the real estate clause and its reception to Polish law as a real estate company. The research was conducted on the grounds of Corporate Income Tax Act and Personal
Piotr Gajewski
doaj   +1 more source

Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression

open access: yes, 2020
In this paper, we assess tax compliance among small and medium scale enterprises (SMEs) in Nigeria from the perspective of improving public goods and services.
Oluwafadekemi S. Areo   +2 more
semanticscholar   +1 more source

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