Results 71 to 80 of about 49,934 (287)

The list of debtors in the reform of the General Tax Law. A question of transparency?

open access: yesIDP, 2017
One of the main problems in the current economic; social and political crisis has been financial corruption. The most recent reform of the General Tax Law has been presented as a flagship measure against this type of corruption since its Article 95.bis ...
Unai Aberasturi Gorriño
doaj   +1 more source

Shameful or shameless? Anxieties about mothers and women's autonomy on the Central African Copperbelt, 1956–1964

open access: yesGender &History, EarlyView.
Abstract This article deals with anxiety about and the shaming of modern urban mothers and wives on the mines of the late colonial Central African Copperbelt. Women's various labours and public presence lead to ambivalent depictions, such as the ‘careless mother’, that were part of a broader array of anxieties about women's autonomy on the mines ...
Stephanie Lämmert
wiley   +1 more source

La sentenza A e B c. Norvegia della Corte di Strasburgo ridimensiona la portata del principio ne bis in idem

open access: yesEuropean Papers, 2017
(Series Information) European Papers - A Journal on Law and Integration, 2017 2(1), 243-250 | European Forum Insight of 18 April 2017 | (Table of Contents) I. Introduzione. - II.
Gaia Calafiore
doaj   +1 more source

Rejuvenating Financial Penalties: Using the Tax System to Collect Fines [PDF]

open access: yes
The current system for the imposition and collection of fines in Australia is significantly flawed. Fines are often inappropriately imposed or not imposed, inequitable, have high default rates and are expensive to enforce.
Arie Freiberg   +3 more
core  

Judicial Review: Substance and Procedure

open access: yesThe Modern Law Review, EarlyView.
In this article we distinguish two questions about judicial review. First, substance: what acts or decisions are properly subject to the grounds of review? Second, procedure: what acts or decisions are properly reviewable through the judicial review procedure? Then we settle both.
Adam Perry, Angelo Ryu
wiley   +1 more source

Tax Evasion In Ukraine: Corporate and Personal Liability

open access: yesНаукові записки НаУКМА: Економічні науки, 2018
The paper aims to clarify and determine the definition of liability for tax evasion (financial, administrative. and criminal); to identify the main legal and financial problems of different types of liability in Ukraine; to define possible ways of ...
Tetiana Bui
doaj   +1 more source

El alcance material de la reserva de jurisdicción del art. 117.3 CE: la STC 141/2020 y las medidas cautelares adoptadas por la Administración Tributaria en sede judicial

open access: yesRevista Vasca de Administración Pública, 2021
In 2012, an amendment of Act 58/2003 of December 17th, on General Taxation introduced a new paragraph 8 to art. 81. Under that provision, the Administration can adopt interim measures within a criminal procedure related to tax offences, notwithstandig ...
José Javier Moreno García
doaj   +1 more source

Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification [PDF]

open access: yes
The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany.
Benno Torgler, Bin Ding, Lars P. Feld
core  

Churchill and Germany: A ‘Special’ Relationship

open access: yesHistory, EarlyView.
Abstract No other country defined the trajectory of Churchill's political career more than Germany, a country of which he had little direct knowledge but which he either sought to emulate, accommodate or oppose throughout his time in politics. This article traces Churchill's relationship with Germany from his entry into politics at the beginning of the
T. G. Otte
wiley   +1 more source

CLASS, PROPERTY RIGHTS AND CITIZENSHIP: Affluent Informal Settlements and the Cultural Production of Property in Delhi

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Recent scholarship has examined the informal activities of elites. While existing theories suggest that informality is a realm where the state guarantees unhindered access to land and property rights and, subsequently, citizenship entitlements for elites, they have yet to explain how affluent residents of informal colonies obtain citizenship ...
Vivek Mishra
wiley   +1 more source

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