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Historical Development of Real Property Tax Regulation in the Territory of Slovakia in the period of 1918 - 2005 [PDF]

Historický Časopis, 2023
The collapse of the Austro-Hungarian monarchy and the establishment of the independent Czechoslovak state (1918) meant not only a geopolitical change for the territory of Slovakia, but also caused economic changes, which were reflected in the subsequent ...
Anna Vartašová, Karolína Červená
doaj   +1 more source

Sharing Economy in the Slovak Republic (Selected Aspects)

Financial Law Review, 2021
The emergence of the current forms of functioning of the economy has been conditioned mainly by factors such as technical, technological and informational innovations, but also by a change in the ...
Karolína Červená, Mária Sabayová
doaj   +1 more source

Certainty and Uncertainty in Tax Law: Do Opposites Attract?

, 2020
The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means
A. Demin
semanticscholar   +1 more source

Challenges of Digital Economy

Financial Law Review, 2023
In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of ...
Mária Sabayová, Karolína Červená
doaj   +1 more source

Menelaah Narasi Kebijakan Pajak Daerah Dalam UU No. 1 Tahun 2022: Sebuah Tinjauan Literatur

Nagari Law Review, 2022
The development of a local tax system is one of the policy themes of Law No. 1 of 2022. However, Law No. 1 of 2022 focuses exclusively on material tax law, such as adjustments to local tax tariffs, and makes no reference to formal tax law, such as the ...
Chessa Ario Jani Purnomo, Isnu Harjo Prayitno, Dian Ekawati   +2 more
doaj   +1 more source

Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers

, 2020
The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically
Edrick. P. Putra, Heru Tjaraka
semanticscholar   +1 more source

The Importance of Account Representative Services and Tax Law Enforcement

, 2020
This study aims to discuss the service influence of account representative on taxpayer compliance, the influence of tax law enforcement on taxpayer compliance, as well as the influence of service account representative and law enforcement tax To taxpayer’
Della Fadhilatunisa
semanticscholar   +1 more source

L'Administració tributària electrònica: reptes encara pendents per al seu assentament definitiu

IDP, 2014
El gran desenvolupament normatiu i material que ha experimentat l'Administració tributària espanyola amb relació a la incorporació de les tecnologies de la informació i la comunicació (TIC) no solament l'ha portat a ser un exemple a seguir per a les ...
Irene Rovira
doaj   +1 more source

The Income Tax of Breadwinner Wives in Indonesia: Law and Economics Approach

Yuridika
The inequality of employment opportunities between women and men in Indonesia is quite worrying: the low employment of women, the low income of women, the minimum number of women who reach the top of their careers, and the majority of women are ...
Arvie Johan
doaj   +1 more source

Taxation, Reciprocity and Communicative Regulation

Tilburg Law Review, 2015
Willem Witteveen promoted a communicative style of regulation with a focus on communication and dialogue between parties of more equal standing.
Hans Gribnau
doaj   +1 more source