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Consequences of the Impossibility of Fulfilling Tax Obligations
SSRN Electronic Journal<span>The impossibility of fulfilling tax obligations may have many causes, but nowadays the importance of potential impossibility increases significantly due to the historically unprecedented dependence of the tax system on factors of technical and IT nature.
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Is Everybody Obliged to Pay Taxes Somewhere?
SSRN Electronic Journal, 2023More and more countries offer tax benefits to attract wealthy individuals and sought-after experts.Under these regimes, mobile individuals are not subject to worldwide taxation on income and wealth any more. As many source countries waive their territorial taxing rights in order to attract investment and economic activities, the ensuing interaction ...
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FINANCIAL LAW
This article examines the evolution of approaches to understanding tax obligation rela-tionships. The author analyzes previously existing approaches to interpreting tax obligations, as well as their development. Based on significant changes in tax obligations associated with the transition to paying most taxes, fees, and insurance premiums to state ...
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This article examines the evolution of approaches to understanding tax obligation rela-tionships. The author analyzes previously existing approaches to interpreting tax obligations, as well as their development. Based on significant changes in tax obligations associated with the transition to paying most taxes, fees, and insurance premiums to state ...
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Tax Culture and Compliance with Tax Obligations of Peruvian Rural Microentrepreneurs
Lecture Notes in Networks and Systems, 2023Edwin Ramirez-Asis +2 more
exaly
Factors of Tax Culture Predicting the Compliance of the Tax Obligations of the Micro-enterprises
Smart Innovation, Systems and Technologies, 2023Ivan Iraola Real +2 more
exaly
Peculiarities of Inheritance of Tax Rights and Obligations
Legal education and sciencePurpose. It is propounded to consider the author’s approach to determination of tax rights and obligations in terms of inheritance from the point of view of their legal nature and trends in the academic research and the practice of law enforcement as well as the range of legal relations having a non-systemic regulation.
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On some aspects of termination of tax obligation
Russian Juridical Journal, 2022openaire +1 more source