Results 91 to 100 of about 195,936 (263)
Indonesia Law Review, 2018 Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia
Khoirul Hidayah +3 more
doaj +1 more source
Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy
American Journal of Political Science, EarlyView.Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch +2 more
wiley +1 more source
ПравоприменениеSubject. The article examines the challenges of implementing and enforcing industry-specific tax incentives using the example of the IT industry. The specifics of the legal framework governing tax incentives for IT companies, which have undergone ...
K. A. Ponomareva, M. A. Golovanev
doaj +1 more source
American Journal of Political Science, EarlyView.Abstract Studies show that procedural fairness in the form of equal representation has the potential to increase decision legitimacy. At the same time, several studies point to potential adverse effects, where, for instance, the equal inclusion of women in decision‐making bodies might serve to legitimize anti‐feminist decisions in particular.
Mattias Agerberg, Lena Wängnerud
wiley +1 more source
Judge Sonia Sotomayor’s Tax Opinions [PDF]
, 2009 Judge Sonia Sotomayor has written three published opinions on federal taxation, one as a District Court judge and two as a Court of Appeals judge. Two of the opinions deal with routine matters and are unremarkable in the sense that it is difficult to ...
Cohen, Stephen B.
core +1 more source
, 2013 The Australian tax rulings system has been decades in the making. At each stage during its development the concept of taxpayer certainty has been invoked as the catalyst for change, but rarely has that concept been defined beyond the idea that certainty is obtained from knowing what the Commissioner of Taxation s views are.
openaire +2 more sources
Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Studia AdministracyjneThe commentary is devoted to the analysis of the judgment of the Voivodeship Administrative Court in Kielce of January 16, 2025, ref. no. I SA/Ke 493/2, concerning the classification of a free-standing power generator as a construction machinery and its ...
Jacek Kalkowski, Aleksander Kamiński
doaj +1 more source
Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data
American Journal of Political Science, EarlyView.Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr +2 more
wiley +1 more source
Quality from Kent: Preliminary results from the analysis of fifth‐ to seventh‐century silver alloys
Archaeometry, EarlyView.Abstract This paper explores early results from the chemical and lead isotope analysis of 30 silver‐alloy objects from southeast England dating between the fifth and seventh centuries CE, presenting limited aspects of the three main analyses that were conducted. First, a comparison of the results gained from surface x‐ray fluorescence (pXRF) values and
Toby F. Martin, Matthew J. Ponting
wiley +1 more source