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Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME
TIJAB (The International Journal of Applied Business), 2023 Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The
Nitami Galih Pangesti +4 more
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Judicialization of Administrative Law: The Trial-Type Hearing and the Changing Status of the Hearing Officer [PDF]
, 1977 The judicialization of the administrative process, a phenomenon largely taken for granted by both lawyers and the general public in contemporary America, is probably one of the most mysterious, yet significant, features of American government.
Davis, Frederick
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Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU
Financial Law Review, 2023 The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other ...
Miroslav Štrkolec, Ladislav Hrabčák
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, 2017 Widespread recognition that economic inequality has been growing for forty years in most of the developed world, and in fact has tended to grow across most of the history of modern economies, shows that the period 1945-1973, when inequality of wealth and
Grewal, David Singh, Purdy, Jedediah
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On certain misdemeanor provisions in the law on tax procedure and tax administration
Zbornik radova Pravnog fakulteta, Novi Sad, 2023 Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws. In the current Law on Tax Procedure and Tax Administration there are some specific misdemeanor provisions which will be the subject
openaire +2 more sources
Administrative proceedings vs. Tax proceedings
Journal of Modern ScienceTax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law.
Krzysztof Żuk +4 more
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Tax Appeal Proceedings before the Federal Tax Appeal Commission in Ethiopia: Critical Reflections
Mizan Law Review, 2020 Under the 2016 Federal Tax Administration Proclamation (FTAP), it is by way of appeal that taxpayers reach the judiciary when they can show that the Federal Tax Appeal Commission (FTAC) has committed an error of law.
Aschalew Ashagre Byness
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Правоприменение, 2022 The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1 ...
A. V. Krasyukov
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ABOUT CONCEPT OF LEGAL STATUS OF THE TAXPAYER
Вестник Северо-Кавказского федерального университета, 2022 The topic of the article: the article reveals the notion of substantive and procedural rights, which determine the substance together, the status of the taxpayer.
Dmitry Anatolyevich Smirnov +1 more
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Acta Universitatis Carolinae Iuridica, 2022 The legal relevance of the OECD TP Guidelines in Slovakia has already been addressed in the previous literature with the seemingly surprising conclusion that despite its general acceptance in practice, it is not a source of law and the principle of iura ...
Matej Kačaljak
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