Results 61 to 70 of about 2,023 (212)

THE PRINCIPLE OF LEGAL CERTAINTY AS INSTRUMENT TO GARANTEE THE PREDICTABILITY OF TAX LAW

, 2021
A segurança jurídica como princípio constitucional tributário é um importante instrumento de preservação da confiança depositada pelos contribuintes e instituições na previsibilidade e estabilidade do ordenamento jurídico. Constitui-se em na garantia de que os atos e negócios tributáveis praticados com fundamento em legislação e jurisprudência ...
openaire   +1 more source

Geoeconomic Strategy: Bidenomics, Trump's “One Big Beautiful Bill,” and the Global Political Economy

Global Policy, EarlyView.
ABSTRACT This article examines the resurgence of industrial policy in the United States as a tool of geoeconomic strategy, focusing on the contrasting approaches of the Biden and Trump administrations. Under “Bidenomics,” the US government embraced a modern industrial strategy centered on large‐scale public investment in high‐technology and clean ...
Stuart P. M. Mackintosh, Thierry Warin
wiley   +1 more source

Tax Risk Management in Corporate Mergers: A Normative Assessment of Legal Certainty and Anti-Avoidance Risks in Indonesian Tax Law

Justitia Jurnal Hukum
Corporate mergers as a strategy for business expansion generate complex tax implications, particularly regarding the transfer of assets and liabilities and changes in corporate organizational structures that may affect the tax base. In Indonesia, although various tax regulations governing merger transactions have been enacted, legal uncertainty ...
null Yoyo Arifardhani, null Theresia Magdalena   +1 more
openaire   +1 more source

Niekonstytucyjność odwołań do „przepisów o ruchu drogowym” w zakresie obowiązku podatkowego oraz zwolnień w podatku od środków transportowych

Studia Prawa Publicznego
The aim of this article is to analyse the compliance of the provisions of the Local Taxes and Fees Act (hereafter: LTFA), regulating tax liability and subject exemptions in the transport vehicle tax, with the Constitution of the Republic of Poland.
Chrystian Szpilski
doaj   +1 more source

New limits of tax law in the light of e-commerce taxation

Правоприменение, 2018
The subject of the paper is the analysis of limits of taxation and tax law in the light of e-commerce taxationThe main aim of the paper is to show at the same time financial approach and philosophical approach to classic tax issuesThe methodology of the ...
E. Juchniewicz
doaj   +1 more source

Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

Accounting &Finance, EarlyView.
ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley   +1 more source

What Was ‘Middle Australia’? Social Categorisation and Political Positioning in the Late‐20th Century

Australian Journal of Politics &History, EarlyView.
ABSTRACT ‘Middle Australia’ became a ubiquitous term of social categorisation and political positioning during the latter decades of the 20th century. This article examines how this concept was variously used in the metropolitan print media in the guises of the Sydney Morning Herald and The Age of Melbourne, including in their reporting of federal and ...
Chris Beer
wiley   +1 more source

Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System

Yurisdiksi: Jurnal Wacana Hukum dan Sains
This study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system.
Ryandi Ferdiannur Usman, Prija Djatmika, Heru R. Hadi   +2 more
doaj   +1 more source

Monetary Targeting, Wages and Inflation in 1970s Australia: Always and Everywhere a Distributional Phenomenon?

Australian Journal of Politics &History, EarlyView.
ABSTRACT This paper examines the role of wages and the arbitration system in Australia's nine‐year experiment with official monetary targeting, initiated by the Fraser government in 1976. Instead of depoliticising inflation by turning it into a technical problem of monetary policy, monetarism in Australia was absorbed into the local view in which ...
Michael Beggs
wiley   +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, Jonathan P. Kastellec, Robin A. Taboni   +2 more
wiley   +1 more source