Results 51 to 60 of about 456,437 (310)

Not the Power to Destroy: An Effects Theory of the Tax Power [PDF]

, 2012
The Supreme Court’s “new federalism” decisions impose modest limits on the regulatory authority of Congress under the Commerce Clause. According to those decisions, the Commerce Clause empowers Congress to use penalties to regulate interstate commerce ...
Cooter, Robert D., Siegel, Neil S.
core   +2 more sources

Ne bis in idem in the tax process

Prawo Budżetowe Państwa i Samorządu, 2019
The article deals with the application of the ne bis in idem principle in the tax process. It focuses in particular on the nature of penalty payments under the Tax Code. The jurisprudence of the Supreme Courts of the Czech Republic and the European Court
Damian Czudek
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

Tax dispute settlement mediation arrangements in the future tax court

International Journal of Research in Business and Social Science (2147- 4478), 2022
Tax Dispute Settlement in the Tax Court has not provided a sense of justice and legal certainty and is only through litigation that is win-lose (win-lose). Settlement of tax disputes through litigation is less useful because the process is long and lengthy, besides that tax disputes continue to increase.
Ruwaidah Afiyati, null Sudarsono, Tunggul Anshari Setia Negara, Imam Koeswahyono   +3 more
openaire   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Corporate Social Responsibility (CSR) in Mining: An Integrated Institutional and Agency Theory Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira, Elaine Aparecida da Silva   +1 more
wiley   +1 more source

A National Tax Bar: An End to the Attorney-Accountant Tax Turf War [PDF]

, 2004
Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem.
Black, Katherine D., Black, Stephen T.
core   +3 more sources

A Study of High‐Emission Industries: How Policy, Strategy, and Technology Shape Corporate Social Responsibility Toward Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman, Shalini Talwar, Hawazen Almugren, Attila Kurucz, Enrico Battisti   +4 more
wiley   +1 more source

A meta-regression analysis on judicial efficiency literature: the role of methodological and courts diversity

Journal of Applied Economics
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, Graziella Bonanno, Francesco Foglia   +2 more
doaj   +1 more source

Pragmatic Administrative Law and Tax Exceptionalism [PDF]

, 2014
This Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal contention is that courts and other commentators should give due weight to the history and virtues of the evolution of administrative law in the United States ...
Murphy, Richard
core   +1 more source