Results 201 to 210 of about 2,047 (215)

Implementation of Restorative Justice Law in the Field of Tax Law, to Achieve Certainty, Utilities, and Value of Justice

Tax is one of the important elements in supporting state revenues today, therefore the government is very involved in regulating the implementation of taxation to the community. Since the enactment of the renewal of tax provisions with Law No. 28 of 2007 concerning General Provisions for Tax Procedures, it has regulated various matters relating to the ...
Sanusi, Sanusi, Noer, Syamsudin
openaire   +1 more source

The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents

Beijing Law Review, 2023
exaly  

L'etica del legislatore tributario e la certezza del diritto = The ethics of tax law and the principle of legal certainty

2016
Separated from ethical implications, legal certainty regards, especially, the validity, duration and meaning of law. Neverthless, applied to the outcome of interpretation, it reveals new and broader implications regarding the separation between politics and law, and the effectiveness of legal provisions.
openaire   +1 more source

Rules, Standards, and the Value of Certainty in Tax Law

SSRN Electronic Journal
openaire   +1 more source

Certainty in Law

Law and Philosophy Library, 2016
Humberto Avila
exaly  

Systemic nature of the principle of legal certainty of tax law

Ehrlich's Journal
openaire   +1 more source

Matching NPWP and NIK in the Perspective of Indonesian Tax Law: A Comprehensive Study of the Principles of Legal Certainty and Justice for Taxpayers

The policy of matching the Taxpayer Identification Number (TIN) with the National Identity Number (NIN) in Indonesia is implemented to enhance the efficiency of tax administration and the accuracy of taxpayer identification. Although the objectives of this policy are positive, its implementation faces several legal challenges, particularly related to ...
Evansarid, Argi, Albab, Ulil, Amiludin, Amiludin   +2 more
openaire   +1 more source

L’abuso del diritto in materia tributaria nell’ordinamento tedesco tra tensioni giurisprudenziali ed esigenze di certezza The Abuse of Law in Tax Matters in the German Legal System between Judicial Interpretations and Need for Certainty

2018
The German legal system was the first in Europe to experience the need to oppose the abuse of law in tax matters with a general legal provision. German has, therefore, acquired significant experience in this field so that the § 42 AO come to influence the jurisprudence of the EU Court of Justice as it much was developing its own principle for the ...
openaire   +1 more source

Legal Certainty - Possible Problem of Tax Policy in Developed Countries?

Politicka Ekonomie, 2015
Zuzana Machová, Igor Kotlan
exaly  

Semantic Analysis of the Concept of “Increase Up to …Times” in Terms of the Principle of Legal Certainty in Tax Law

2021
GERÇEK, ADNAN, Akbulut, Nilay
openaire   +1 more source