Results 21 to 30 of about 6,673 (259)

The effect of enforcing some direct tax law

Management Science Letters, 2014
Regarding to the role of tax in the economy as the most stable and constant source of income and also due to the fact that there was no success in achieving fiscal goals by the government during its economic and developmental programs, paying attention to and making effort in this domain is regarded as a necessity in any country.
Hassan Ghodrati, Seyyed Ali Lajevardi, Sajjad Kadkhodayee   +2 more
openaire   +2 more sources

Certainty and Uncertainty in Tax Law: Do Opposites Attract?

Laws, 2020
The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means
Alexander V. Demin
doaj   +1 more source

Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia

Laws, 2017
Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules.
Emmiryzan Wasrinil Said
doaj   +1 more source

Tax payer Education and Tax law Enforcement on Level of tax Revenue Generation in Nigeria

, 2023
Tax revenue is considered as a necessary imperative for attainment of sustainable growth and development. This requires can environment where both taxpayers and tax officials have appropriate knowledge of their roles and responsibilities. This study aim at establishing empirically the relationship among tax payer education and law enforcement on the ...
Gbakoro, Neka-Oloo Serekara, Akani, Fyneface Nmecha, Ogbonna, Gabriel Nkwazema   +2 more
openaire   +1 more source

PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT

Revista Eletrônica de Direito Processual, 2018
The tax legislation establishes the personal responsibility of the partners, for the tax debts contracted by the company. In the absence of a specific provision in the legislation, however, the jurisprudence established the redirection of tax ...
Liane Franscisca Hüning Pazinato, Daniel Hippertt   +1 more
doaj   +1 more source

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

Agribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

Agribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle

Journal of Law and Legal Reform
This study aims to analyze the impact of the digitalization of the Core Tax Administration System (CTAS) on tax law enforcement, with a particular focus on the application of the ultimum remedium principle. The research method employed is normative legal
Bambang Djinarto, Slamet Suhartono, Syofyan Hadi, Sri Setyadji, Juan Nickalus   +4 more
doaj   +1 more source

Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America

Agribusiness, EarlyView.
ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley   +1 more source

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Bestuur, 2022
Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This
Bambang Ali Kusumo, Siti Marwiyah, Nur Rohim Yunus, Stefan Koos   +3 more
doaj   +1 more source