Results 41 to 50 of about 4,773,298 (327)

Essential aspects of China’s Tax Law [PDF]

open access: yes, 2012
China fundamentally reformed its tax law in 1993. Currently, the most important types of taxes in China are income tax, valued-added tax (VAT), and business ...
Liao, Zhixiong
core   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

Reflections on Slovak Customs Legislation From the Perspective of the EU Customs Union

open access: yesFinancial Law Review
The customs law system within the EU Customs Union is characterized by the coexistence of EU law and national legislation respecting the primacy of EU law.
Adrián Popovič, Soňa Simić
doaj   +1 more source

Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli   +5 more
wiley   +1 more source

Predicting the Outcome of Appeal Decisions in Germany's Tax Law

open access: yesElectronic Participation, 2017
Predicting the outcome or the probability of winning a legal case has always been highly attractive in legal sciences and practice. Hardly any attempt has been made to predict the outcome of German cases, although prior court decisions become more and ...
Bernhard Waltl   +4 more
semanticscholar   +1 more source

Tax Fraud and Selective Law Enforcement

open access: yesJournal of law and society (Print), 2020
This article presents a new conceptual framework for research into tax fraud and law enforcement. Informed by research approaches from across tax law, public economics, criminology, criminal justice, economics of crime, and regulatory theory, it assesses
R. D. L. Feria
semanticscholar   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

A National Tax Bar: An End to the Attorney-Accountant Tax Turf War [PDF]

open access: yes, 2004
Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem.
Black, Katherine D., Black, Stephen T.
core   +3 more sources

The Biofuels Blueprint: Understanding the U.S. Renewable Fuel Standard

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT We provide a comprehensive review of the U.S. Renewable Fuel Standard (RFS), synthesizing nearly two decades of program evolution, market outcomes, and economic analysis. The RFS mandates minimum volumes of renewable fuel blending through a nested structure based on life‐cycle greenhouse gas reductions, enforced via tradeable Renewable ...
Maria Gerveni   +3 more
wiley   +1 more source

Tax odysey-tax evasion wchich ends with penalty?

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is
Krzysztof, Raul Woźniak
doaj   +12 more sources

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