Results 21 to 30 of about 2,023 (212)
Secondary tax liability: In dubio contra reum [PDF]
Zbornik Radova: Pravni Fakultet u Novom SaduSecondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
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In Search of a Strategy for the Interpretation of Tax Law by Courts [PDF]
Krytyka PrawaLegal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable.
Bogumił Brzeziński, Agnieszka Franczak
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Analysis of Changes in the Stipulation of the Employment Creation Law on Taxation Laws
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 This study aims to determine the changes in taxation legislation based on the determination of the work copyright law in 2021. This study uses a literature review study method with a normative juridical approach.
Abd Rohman Taufiq, Siami Romadhini
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Legal certainty as an attribute of tax relations
Интеллект. Инновации. Инвестиции, 2022 The problem of ensuring the legal certainty of tax legislation, despite the decrease in the total number of tax disputes considered in arbitration courts of the judicial system of the Russian Federation during the period from 2015 to 2019, is still ...
M. A. Gorodilov
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Subjects of Tax Legal Relations
Сибирское юридическое обозрение, 2019 The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
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Journal of Accounting and Investment, 2017 The objectives of this study are to examine the economic (perceived probability to audit and gain) and psychological (certainty, severity, social stigma, cynicism, guilty, the fairness of law) factors that influence tax compliance.
Tri Utami, Susyanti Susyanti
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General principles of law and taxation
Review of European and Comparative Law, 2022 Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance ...
Krzysztof Lasiński-Sulecki +2 more
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Advance Tax Rulings in the System of Tax Administration: International practices
RUDN Journal of LawThe research aims to assess the role of tax rulings in ensuring legal certainty, protecting taxpayers’ rights, and reducing tax dispute risks, while balancing private and public interests.
Mikhail D. Nadtochiy +2 more
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Legal certainty and taxation: The problem of retroactive interpretation [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 This article shows that the principle of legality of a tax norm is not exhausted in its 'source' component (i.e. that the norm is enacted by parliament) but also encompasses the 'content' element - a set of requirements for it to be deemed as good law ...
Popović Dejan, Kostić Svetislav V.
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
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