Results 1 to 10 of about 15,287 (268)
Structuredness as Property of Legal Construction of Financial and Legal Institutes (оn Example of Tax Law of Ukraine) [PDF]
Societas et Iurisprudentia, 2017 The main principle of structuring the legal construction of financial law as a system object are predetermination of its structure and internal arrangement by final purpose and properties of elements, provision and support of its functionality as system ...
Igor Ivanovich Babin +1 more
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Institutional Flexibility in Tax Law and Enforcement
SSRN Electronic Journal, 2023 This paper examines how governments can optimally audit to discourage tax avoidance. We assume that an accounting firm designs and promotes strategies for tax avoidance. This firm adapts the quality and diversity of these strategies in response to shifts in government policies.
Carbonara E. +3 more
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Institution of taxing discretion: between tax law and taxing arbitrariness [PDF]
Studia Administracyjne, 2021 Taxing discretion disrupts the dichotomous nature of tax law provisions, especially if it concerns tax liabilities. This institution may even be considered arbitrary and deemed not applicable in the Czech Republic. An analysis of English and German law indicates that taxing discretion is inevitable but may be effectively limited, e.g.
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Cogent Social Sciences, 2023 After almost two decades of litigation characterizing software payments for income taxation, the Hon’ble Supreme Court of India delivered a judgment on a batch of over a hundred appeals before it. The judgment respited the taxpayers.
Gururaj Devarhubli +2 more
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The effects of admonishment on statute of limitations in tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2016 The scope of analysis in this article is an issue that has been disputed in practice. We ask ourselves does admonishment for tax debt interrupt the term of statute of limitations in tax law ?
Đokić Minja
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A Program for the Development of Moral and Psychological Stability in Security Division Officers of Correctional Institutions [PDF]
Пенитенциарная наука, 2020 Addressing the issue concerning the development of moral and psychological stability in employees of security division of the Federal Penitentiary Service of Russia is of major importance to the functioning of correctional institutions.
TAT’YANA V. VIKTOROVA +1 more
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Sustainable Business and Society in Emerging Economies, 2023 Purpose: The study endeavors to investigate the convergence of technologies and the implications for legal pluralism in human rights enforcement. It aims to examine how private international law can adapt to emerging technologies such as artificial ...
Shahzada Aamir Mushtaq +3 more
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Hutman of Serbian medieval law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2022 The subject of the paper is the institute of hutman in Serbian medieval mining law. The first question to be answered is related to the extent of transplantation of the institute from Saxon customs to Serbian written law. The second aim is the definition
Katančević Andreja
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Flat-Rate Tax on Ship Construction or Ship Reconstruction as a New Institution of Polish Tax Law [PDF]
Studia Iuridica Lublinensia, 2021 <p>At the beginning of 2017, a new form of taxation was introduced into the Polish tax system – flat-rate tax on ship construction or ship reconstruction. It should be one of the elements of support for the Polish shipbuilding industry. However, this solution has many disadvantages.
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Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel
Energies, 2021 This paper presents an energy management strategy for secondary energy sources and their optimization in the context of the tax gap on mineral oils represented by the tax gap on petrol and diesel.
Antonín Korauš +4 more
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