Results 31 to 40 of about 4,773,298 (327)

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

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

Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform

, 2020
As tax is related to the sustainable growth of societies around the world, international tax avoidance by multinational enterprises (MNEs) has gained public attention.
Hye-Jin Cho
semanticscholar   +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

Ukraine's Customs Services and the Need for Reform

Recoletos Multidisciplinary Research Journal
The article examines the need to introduce systemic changes in the customs service of Ukraine, caused by present-day challenges and requirements. The authors focus on the key factors that stipulate transformation, such as integration into the European ...
Iryna Sopilko, Olena Riabchenko, Oksana Slastonenko, Nataliia Novytska, Larysa Dibrova   +4 more
doaj   +1 more source

Environmental challenges and economic cooperation between Ukraine and the EU: prospects for sustainable development

Аналітично-порівняльне правознавство
The article is dedicated to analyzing the cooperation between Ukraine and the European Union, which began with the signing of the Partnership and Cooperation Agreement in 1994 and reached a new level after the signing of the Association Agreement in 2014.
V. Kononenko, О. Chernetska, Y. Fokin
doaj   +1 more source

Civil and tax law: vice versa

Правоприменение, 2020
The subject of the research is the correlation of civil and tax law institutions in the scope of legal nature of such social relations.The purpose of the article is to confirm or refute the hypothesis that when qualifying civil legal relations with tax ...
Marina V. Sentsova (Karaseva)
doaj   +1 more source

Relationship between tax law and private law [PDF]

Anali Pravnog Fakulteta u Beogradu, 2016
This paper deals with the relationship between the tax law as a branch of the public law and the private law. The tax law often uses legal forms and terms of the private law to determine an economic factual situation, although it has been developing its ...
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source