Results 11 to 20 of about 4,552,203 (331)
The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law. [PDF]
Front Public Health, 2022 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
The urgency of reforming Indonesia’s tax Law in the face of economic digitalization
Cogent Social Sciences, 2023 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
Courier of the Kutafin Moscow State Law University, 2023 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
Frontiers in Environmental Science, 2022 In the context of China’s path to industrialization advancement, environmental problems are becoming increasingly serious. Therefore, the cultivation of green technology innovation has become an urgent task during the current industrialization ...
Yongqing Chen, Tongjian Zhang, D. Ostic
semanticscholar +1 more source
Blockchain technology in tax law theory and tax administration
RUDN Journal of Law, 2021 The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies.
O. Lyutova, I. D. Fialkovskaya
semanticscholar +1 more source
Large language models as tax attorneys: a case study in legal capabilities emergence [PDF]
Philosophical Transactions of the Royal Society A, 2023 Better understanding of Large Language Models' (LLMs) legal analysis abilities can contribute to improving the efficiency of legal services, governing artificial intelligence and leveraging LLMs to identify inconsistencies in law. This paper explores LLM
John J. Nay +8 more
semanticscholar +1 more source
Ilomata International Journal of Tax and Accounting, 2023 The purpose of this research is to conduct a juridical analysis of criminal law enforcement in the field of taxation in Indonesia. The focus of this study is to evaluate the effectiveness of legislation and its implementation in combating tax crimes. The
Heriantonius Silalahi
semanticscholar +1 more source
Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU
Financial Law Review, 2023 The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj +1 more source
Digital Currency in Broader Sense, Status, Regulation and Development Trends
Financial Law Review, 2021 The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj +1 more source
The Spanish Tax Administration and the Internet
SCRIPTed: A Journal of Law, Technology & Society, 2006 The application of new technologies in relations between the Spanish Tax Administration and the taxpayer is of particular importance in terms of the administrative duty of information and assistance, and also in tax procedures, especially in those such ...
Ana María Delgado García and Rafael Oliver Cuello
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