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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
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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
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Certainty and Uncertainty in Tax Law: Do Opposites Attract?
Laws, 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
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
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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Tax Competition as a Challenge to the Governance of Global Economy [PDF]
, 2013 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge - by international cooperation or by national rules, by tax harmonisation or by tax competition?
Kultalahti, Jukka, Penttilä, Seppo
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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
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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
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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 +2 more
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