Results 51 to 60 of about 1,302,486 (330)

Powerful subjects of tax law enforcement

open access: yesПравоприменение, 2017
УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as ...
I. Dementyev
doaj   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Tax odysey-tax evasion wchich ends with penalty? [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
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.
Krzysztof, Raul Woźniak
doaj   +1 more source

Genetics Crime and Justice [PDF]

open access: yes, 2015
This review is unashamedly from the perspective of English law because busy United Kingdom criminal law solicitors and barristers mostly wish to know what the law states, which case is a precedent case and whether the author has provided up-to-date legal
Ramage, Sally
core  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

El Suministro Inmediato de Información en el impuesto sobre el valor añadido

open access: yesIDP, 2017
El Suministro Inmediato de Información es el nuevo sistema de gestión del impuesto sobre el valor añadido, que supone un importante avance en la administración electrónica en el ámbito tributario, así como una intensificación del uso de las tecnologías ...
Ana María Delgado García   +1 more
doaj   +1 more source

A Positive Dialectic: Beps and The United States

open access: yesAJIL Unbound, 2020
This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the ...
Reuven S. Avi-Yonah
doaj   +1 more source

Foreword: The Supreme Court\u27s Estate Planning Jurisprudence [PDF]

open access: yes, 2016
Sophisticated trust and estate counsel must keep up with near-daily developments in the substantive state law of wills, trusts and estates, as well as state and federal laws of wealth transfer taxation.
Crawford, Bridget J.
core   +1 more source

De Gustibus Est Disputandum: The role of agricultural and applied economists in an era of behavior change initiatives and endogenous preferences

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Popular society increasingly questions preferences that drive many resource allocations and production decisions, with many groups actively seeking to alter those preferences to achieve changes to resource use. Agricultural and applied economists, who are already equipped with excellent technical skills to undertake consumer preference and ...
Brian E. Roe
wiley   +1 more source

ECONOMIC AND LEGAL ASPECTS OF IMPLEMENTING THE PRACTICE OF THE ECHR IN THE NATIONAL JUDICIAL SYSTEM OF UKRAINE (CRIMINAL AND CIVIL CASES)

open access: yesBaltic Journal of Economic Studies
Implementing the decisions of the European Court of Human Rights (ECHR) within Ukraine’s national judicial system, particularly in criminal and civil proceedings, is a pressing issue in the context of the country’s European integration and ongoing legal
Anastasiia Pidgorodynska   +2 more
doaj   +1 more source

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