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The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law. [PDF]
Air pollution significantly impacts sustainable development and public health. Taking the implementation of China's Environmental Protection Tax Law in China as a quasi-natural experiment, this paper employs the difference-in-differences (DID) and ...
Guo B +6 more
europepmc +2 more sources
Nov 7, 2022 Funding the Marital Share 9 am Klaralee Charlton Taxes (2 hours) 2 Nov 7, 2022 Handling Changes to W-8 and W-9 2 pm Steven Mercatante Taxes (2 hours) 2 Nov 7, 2022 Materiality Changes 11 am Pat Patterson Auditing (2 hours) 2 Nov 8, 2022 ...
Elena Jurievna Gracheva +1 more
semanticscholar +4 more sources
This essay introduces the various contributions to a special issue of the journal. Its overall theme is the variety of ways in which “tax complexity” performs political functions. The essay establishes the principal meaning of tax complexity as “rule complexity” and places each contribution within the controversies on the subject.
J. Snape
semanticscholar +3 more sources
Текст статьи не публикуется в открытом доступе в соответствии с политикой журнала.
A. Demin
openaire +4 more sources
The urgency of reforming Indonesia’s tax Law in the face of economic digitalization
Tax reform in Indonesia occurred from 1983 to 2009. In the last few years, several changes have been made to the same tax law in a short period.
Amelia Cahyadini +2 more
semanticscholar +1 more source
Taxation of Robots and AI – Problem of Definition
The article deals with definition problem of artificial intelligence (AI) and robots for tax purposes (also called as “definition problem of artificial intelligence/robots”). In the paper authors deal
Adrián Popovič, Jozef Sábo
doaj +1 more source
Tax Regulation on Blockchain and Cryptocurrency: The Implications for Open Innovation
Blockchain is a technology that will change the relationships between the different actors in society, individuals, companies and administration, in aspects as important as taxation, by implementing concepts such as Self-sovereign identity (SSI) and ...
Andrea Peláez-Repiso +2 more
doaj +1 more source
The article discusses the ecological functions of tax law and the “green” possibilities of legal regulation. Particular attention is paid to the problems of state policy in the field of environmental development of the Russian Federation and the issues ...
A. Yalbulganov
semanticscholar +1 more source
Investing on the Polish Market of Condo-Hotels and Apart-Hotels – Selected Legal Issues
The institutions of a condo-hotel and apart-hotel are not defined in Polish legislation. However, ownership issues of such facilities are not entirely outside statutory regulations.
Ewelina Badura
doaj +1 more source

