Results 271 to 280 of about 647,733 (310)
Some of the next articles are maybe not open access.
Tax Procedure and Distributive Discourse
SSRN Electronic JournalAbstract This Article develops the concept of procedurally forced distributive discourse, and articulates its values for a legitimate, well-functioning democracy. In classical Athens, citizens dissatisfied with their assigned tax burden could dispute it under the exchange procedure (antidosis).
openaire +1 more source
This study investigates the determinants of tax complexity in Indonesia, focusing on the perspectives of tax officers and firms, providing a case study relevant to developing countries. Understanding tax complexity in these contexts is crucial, as developing nations frequently encounter legislative, fiscal, and administrative challenges that exacerbate
Schipp, Adrian +2 more
openaire +2 more sources
Schipp, Adrian +2 more
openaire +2 more sources
Tax procedure law in transition: Croatian experience
2017Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy. Conversely, modernization of tax procedure law moved at significantly slower pace. In this regard, major
openaire
Tax compliance procedural instruments – applied by the tax administration
2023Jarosław Wierzbicki, Piotr Karwat
openaire +1 more source