Results 21 to 30 of about 15,287 (268)
A Game-Free Microfoundation of Mutual Optimism
Games, 2019 One of the most widely accepted explanations for why wars occur despite its Pareto-suboptimality is mutual optimism: if both sides expect to gain a lot by fighting, war becomes inevitable.
Marco Serena
doaj +1 more source
Addressing the small business tax compliance burden: Evidence from South Africa
Journal of Economic and Financial Sciences, 2013 Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens.
Sharon Smulders, Gelishan Naidoo
doaj +3 more sources
The specifics of evidence in the tax process
Правоприменение, 2020 The subject of the article is peculiarities of evidence in the tax process.The main purpose of the article is to identify the existence or absence of specifics of evidence in the tax process.The description of the problem field.
Irina V. Glazunova
doaj +1 more source
Tax law system in the context of digitalization: problems and prospects
ПравоприменениеThe purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation ...
O. I. Lyutova
doaj +1 more source
Risks, 2022 The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities.
Liudmila I. Khoruzhy +4 more
doaj +1 more source
How Have the Courts Decided What De Minimis is in Tax Law?
Potchefstroom Electronic Law JournalThis article analyses how South African courts have decided the applicability of the de minimis non curat lex maxim and, more broadly, considered the de minimis concept in tax law.
Silke De Lange, Monique Tessa Malan
doaj +1 more source
The Institution of Individual Interpretations of Tax Law as Provided under the Amended Provisions of The Tax Code [PDF]
Białostockie Studia Prawnicze, 2009 2005 marked the introduction of the institution of binding tax law interpretations into the Polish legal system. A period of less than THREE years of operation of these rules has demonstrated that these solutions ARE FAR FROM PERFECT. A number of defi ciencies and weaknesses has made their practical application diffi cult for taxable persons, payers ...
openaire +2 more sources
Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
Financial Law Review, 2021 The article provides an analysis of the institute of digital services with an emphasis on digital services taxation.
Soňa Simić
doaj +1 more source
METAVERSE: MODEL CRIMINAL CODE
Baltic Journal of Economic Studies, 2023 The Scientific and Technical Revolution 5.0 and WEB 3.0 technologies create conditions for the renovation of various forms of social relations with the use of virtual and augmented reality technologies in the metaverse.
Oleksii Kostenko +3 more
doaj +1 more source
Entrepreneurship and Sustainability Issues, 2020 At the OECD level, within the framework of taxation, relevant documents that directly concern the procedure for enhancing interaction and cooperation among its member states are being developed.
Egor V. Dudukalov +5 more
doaj +1 more source