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Impact of cigarette prices and age-of-sale policies on smoking prevalence among youth in 26 European Member States (2012-2023): a longitudinal ecological study using repeated cross-sectional data. [PDF]

Lancet Reg Health Eur
Teshima A, Feliu A, Gallus S, Martinez C, Fernandez E.   +4 more
europepmc   +1 more source

Editorial - Topic : Tax law: between administrative and criminal law enforcement

, 2020
openaire   +1 more source

Broken promises: the politics of lax enforcement of tax laws in Egypt

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PRIVATIZING UK TAX LAW ENFORCEMENT?

Public Administration, 1986
Tax law enforcement in the UK has long been dominated by public bureaucracies of the ‘classic’ type. This article reviews some current problems of tax law enforcement in that style, and looks at some possible ways of mitigating those problems. These include a change in penalty schedules and some measure of ‘re‐privatization’ of tax law enforcement ...
exaly   +2 more sources

Law enforcement practice of judicial authorities on tax disputes

Current Issues of the State and Law, 2021
We analyze the law enforcement practice of judicial authorities on taxes and fees, since the Tax Code of the Russian Federation is a rather controversial regulatory legal act. Tax disputes arise both at the initiative of tax authorities and at the initiative of taxpayers.
Alexandr V. Izmalkov, Alexander A. Kuznetsov, Pavel A. Kuznetsov, Ella Y. Kuzmenko   +3 more
openaire   +1 more source

Tax Law Enforcement and Redistributive Policies

Florida Tax Review
The Inflation Reduction Act signed by President Biden on August 16, 2022, allocated $80 billion in additional funding for the IRS. While Democrats unanimously supported the bill, not a single Republican voted in favor of it. The first legislation advanced by the new Republican majority in 2023 was to repeal this increase in IRS funding.
Yehonatan Givati, Andrew Hayashi
openaire   +1 more source

The Enforcement of Income Tax Laws: Efficiency Implications*

Economic Record, 1984
Complete enforcement of income tax laws, designed to reduce income tax evasion to zero, is shown to be inefficient. Starting from a ‘full compliance’ policy, it is shown that a marginal reduction in enforcement will always allow for tax reductions, hence increases in the ex‐ante utility levels of taxpayers.
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Tax Monitoring in the Context of Law Enforcement Practice

Zakon
The article reveals the specifics of the functioning of tax monitoring as a form of tax control designed to improve the quality of interaction between taxpayers and tax authorities, replace traditional audits and reduce the administrative burden on business.
openaire   +1 more source

LAW ENFORCEMENT IN TAX CRIMES

Although tax law is classified as state administrative law, it is strengthened by the regulation of criminal provisions in the Taxation Law. The placement of criminal provisions in tax law, gives birth to a criminalization process in the tax sector which is closely related to the politics of criminal law that determines the choice, direction and ...
Lubis, Pangiutan Tondi, Mansar, Adi, Perdana, Surya   +2 more
openaire   +1 more source