Results 41 to 50 of about 458,514 (310)

Why a Wealth Tax is Definitely Constitutional [PDF]

, 2020
Wealth tax reform proposals are playing a major role in the 2020 presidential campaign. However, some opponents of these wealth tax reform proposals have claimed that a wealth tax would be unconstitutional. Other prominent critics have argued that wealth
Brooks, John R, Gamage, David
core   +1 more source

Artificial Intelligence and Access to Justice at the ‘Shop Front’: The Potential and Limitations of Meeting Legal Need Through Technology

Australian Journal of Social Issues, EarlyView.
ABSTRACT In Australia, governments fund Community Legal Centres (CLCs) as part of the legal assistance sector (LAS) to meet the ‘legal needs’ of people experiencing disadvantage who cannot afford private legal services. Persistent unmet demand for CLCs is well‐documented. As artificial intelligence (AI) is increasingly used in private legal practice to
Catherine Hastings, Art Cotterell, Farzana Bruce   +2 more
wiley   +1 more source

Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations

Public Governance, Administration and Finances Law Review, 2018
This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities.
Elżbieta Agnieszka Ambrożej
doaj   +1 more source

Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report

Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2023
The aim of the study is to analyze the multiple perspectives regarding the controversial issue of the admissibility of actions in order to cancel the tax inspection report.
Irina Galan
doaj   +1 more source

Which Institution Should Determine Whether an Agency’s Explanation of a Tax Decision is Adequate?: A Response to Steve Johnson [PDF]

, 2014
This Essay responds to Professor Steve Johnson’s Article for the 2014 Duke Law Journal Administrative Law Symposium, Reasoned Explanation and IRS Adjudication.
Pierce, Richard J., Jr
core   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

The use of evidence collected in other procedures in the course of Polish tax proceedings – comments on the background of the judgment of the Court of Justice of the European Union of October 16, 2019 (C-189/18)

Prawo Budżetowe Państwa i Samorządu, 2020
The subject of the analysis is the legal regulation regarding the materials which are used in tax proceedings. Although the applicable tax regulations provide for the possibility of using material from other procedures as evidence, numerous doubts arise ...
Paweł Majka
doaj   +1 more source

Rola wykładni i jej wpływ na orzecznictwo na przykładzie ulgi meldunkowej

Acta Iuris Stetinensis, 2023
The main objectives of the conducted research concern the consequences for the taxpayer, which arise from the rulings of the administrative courts adopting different types of interpretation in relation to the exemption from income tax on natural persons ...
Wiktor Gnych-Pietrzak
doaj   +1 more source

A History of Tax Regulation Prior to the Administrative Procedure Act [PDF]

, 2014
The relationship of the Administrative Procedure Act (APA) to tax administration has been the subject of increasing scrutiny from scholars and courts.
Camp, Bryan T.
core   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source