Results 71 to 80 of about 195,936 (263)

Income Mobility, Automation, and Occupational Licensing

Southern Economic Journal, EarlyView.
ABSTRACT Technological change has long been tied with distributional concerns due to displacement against certain skills on labor markets. Short‐run dislocations could create scarring in the long run. For example, shifts against less skilled workers with children could limit their ability to improve the inter‐generational income mobility of their ...
Vincent Geloso, Alicia Plemmons, Pradyot Sharma   +2 more
wiley   +1 more source

Integration of The Principle of Restorative Justice In Law Enforcement of Tax Crimes To Achieve Legal Certainty In Indonesia

Asian Journal of Social and Humanities
This research analyses the implementation of judges' decisions on law enforcement of taxation crimes in Indonesia and identifies ideal criminal law policies to achieve legal certainty. The method used is normative juridical with analytical descriptive approach, which is supported by the theory of judicial power, theory of legal certainty, and theory of
Soesilo Soesilo, Fauzie Yusuf Hasibuan, Maryano Maryano   +2 more
openaire   +2 more sources

Kelsen, the Principle of Exclusion of Contradictions, and General Anti-­Avoidance Rules in Tax Law [PDF]

, 2015
The philosopher Hans Kelsen is most famous for his "pure theory of law", expounded in his book of that name. For most of his scholarly life, Kelsen argued that, as part of the pure theory, two norms that contradict one another within the same legal ...
Prebble, John
core   +1 more source

Some Drastic Measures to Close a Loophole: The Case of Pienaar Brothers (PTY) LTD v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the Targeted Retroactive Amendment of Section 44 of the Income Tax Act 58 of 1962

Potchefstroom Electronic Law Journal, 2018
A taxpayer has the right to arrange his tax affairs within the constraints of the law to his best advantage to pay the least amount of tax. Coupled with this right is the taxpayer's right to certainty, which entails that the time of payment of taxes ...
Liezel Tredoux, SP van Zyl
doaj  

Awareness–Action and Policy Acceptability in Mitigating Greenhouse Gas Emissions: Key Stakeholders in Germany's Cattle Dairy and Meat Chains

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT This paper presents a systematic literature review and targeted searches to define a synthesis framework mapping the awareness–action gap, progression along the awareness–action continuum and policy acceptability in greenhouse gas (GHG) emissions mitigation among key stakeholders in Germany's cattle dairy and meat chains.
Karen Arcia, Livia Cerini, Stephan von Cramon‐Taubadel   +2 more
wiley   +1 more source

The shaping of the tax audits regime in the new common consolidated corporate tax base (CCCTB) legislation: Proposed solutions for substantives and procedural provisions [PDF]

, 2008
The European Commission has been pursuing, since 2001, the project to introduce a common consolidated corporate tax base (CCCTB) as a systematic solution to overcome the tax obstacles to cross-border business activity in the EC internal market, and ...
Cerioni, L
core  

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

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

International Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +1 more source

Tax fraud by firms and optimal auditing [PDF]

, 2010
Tax fraud is an issue of increasing importance in China. One particularly signi…cant fraud involves excessive claims for the rebate of VAT on exported goods. This fraud has two interesting features.
Hashimzade, Nigar, Huang, Zhanyi, Myles, Gareth D.   +2 more
core   +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