Results 231 to 240 of about 195,936 (263)
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International Journal of Law and Management, 2023
Purpose This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance. Design/methodology/approach The study adopted the exploratory research design.
Waliya Gwokyalya, Ibrahim Mike Okumu
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Purpose This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance. Design/methodology/approach The study adopted the exploratory research design.
Waliya Gwokyalya, Ibrahim Mike Okumu
exaly +2 more sources
The Concept of Tax-Law Certainty
Law and Philosophy Library, 2016The concept of legal certainty defined in the previous chapter is now applied to taxation. The concept of legal certainty in tax law does not differ from the general concept of legal certainty but emphasizes the mostly protective character that certainty has within this normative field owing to the existence of tax norms that establish a defensive ...
Humberto Avila
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Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation
Critical Perspectives on Accounting, 2010Abstract Tax systems are, most commonly, rules-based. This gives the impression of techno-rationality in the interpretation of the numbers from which tax bills are derived. In fact, uncertainty and complexity in tax rules are seen as promoting tax avoidance behaviour, as avoiders exploit this complexity.
Malcolm James
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EC Tax Review, 2023
In its recent judgment inW AG the Court of Justice of the European Union (CJEU) fundamentally departed in substance from earlier case-law concerning the treatment of ‘final losses’ incurred by foreign permanent establishments. However, like in other tax cases before, the Court did not clarify that previous decisions (in particular, Lidl Belgium) are ...
Axel Cordewener
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In its recent judgment inW AG the Court of Justice of the European Union (CJEU) fundamentally departed in substance from earlier case-law concerning the treatment of ‘final losses’ incurred by foreign permanent establishments. However, like in other tax cases before, the Court did not clarify that previous decisions (in particular, Lidl Belgium) are ...
Axel Cordewener
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Paradoxicality, or «undefined certainty» of the tax law of Ukraine in the conditions of martial law
Legal UkraineThe article analyzes the conceptually controversial, extremely relevant theoretically and practically issue of legal certainty of tax law of Ukraine under martial law. The study is based not only on the anthroposociocultural and comparative legal approaches and general scientific principles of historicism and objectivity, but also on their modern ...
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Research on Tax Certainty under the Influence of Private Law Autonomy
Open Journal of Legal Science, 2023exaly +2 more sources
Utrecht Law Review, 2013 Fundamental legal principles may function as a check on legislative power protecting citizens against arbitrary interferences with their liberty. This contribution deals with the principle of equality and the principle of certainty. First, the testing of
Hans Gribnau
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Legal Certainty and Justice of Job Creation Law Tax Cluster as Economic Driving Force
Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, 2023Legal certainty and equality taxation on Job Creation Law Tax Cluster perceived by taxpayers and tax employees can provide an understanding that the government is not only in favor of the interests of optimizing tax revenue but also the Taxpayers. The study aims at providing overviews of legal certainty and fairness perception in Taxation Policy of ...
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2013
Tax avoidance is an exceedingly complex area of law. It is also a matter generally found not far from the headlines, or from the concerns of state and policy forums such as the G8 and the OECD. In an increasingly capital mobile world, the concern on the part of Governments for the protection of their sources of revenue has increased.
openaire +2 more sources
Tax avoidance is an exceedingly complex area of law. It is also a matter generally found not far from the headlines, or from the concerns of state and policy forums such as the G8 and the OECD. In an increasingly capital mobile world, the concern on the part of Governments for the protection of their sources of revenue has increased.
openaire +2 more sources