Results 51 to 60 of about 1,710,829 (347)
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
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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
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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
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.
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Prostitution as an act not subject to taxation in Polish law
Acta Universitatis Lodziensis Folia Iuridica, 2017 The aim of this publication is to bring closer legal regulations referring to the statement that prostitution does not constitute income subject to tax in Polish law. This notion has been frequently presented by administrative courts and tax authorities –
Adam Olczyk
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THE ABUSE OF LAW CLAUSE WITH RESPECT TO VAT
Humanities and Social Sciences, 2023 This article presents a problem of the abuse of law clause with respect to VAT that gives rise to numerous disputes between tax authorities and taxpayers. It aims at comprehensively discussing this problem, in the context of the source literature as well
Jerzy PUKAŁA, Taner ISMAILOV
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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 +3 more
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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 +2 more
wiley +1 more source
The economic basis of a tax: the concept and the principle
ПравоприменениеThe subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies ...
V. M. Zaripov
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Financial Law Review, 2022 The goal of this paper is to empirically examine the role of Regulatory Impact Assessments (RIAs) accompanying draft laws submitted by the Council of the Ministers as an input in purpose-oriented ...
Dominik Gajewski, Kamil Joński
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