Results 21 to 30 of about 7,586,639 (252)

Taxpayer protection standard in international tax disputes

open access: yesПравоприменение, 2022
The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human ...
M. D. Polenchuk
doaj   +1 more source

KONSEPTUALISASI PENGAMPUNAN PAJAK DALAM KONTEKS REFORMASI HUKUM PAJAK DI INDONESIA

open access: yesArena Hukum, 2018
This research article discusses about the Tax Amnesty in the Context of Tax Law Reform in Indonesia. The problems discussed was associated with remission of taxes in the tax law in Indonesia.
Shinta Hadiyantina
doaj   +1 more source

Innovating the tax compliance management process [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu, 2014
The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing ...
Dimitrijević Marina
doaj   +1 more source

Is the previous exhaustion of administrative procedures a necessary condition to access judicial procedures?

open access: yes, 2020
Tax procedures consist of a series of actions geared towards securing tax collection in conformity with the rule of law. The exercise of powers by tax authorities in the framework of tax procedures is subject to review and judicial appeals that provide ...
Palao Taboada, Carlos
core   +1 more source

Alternative Dispute Resolution and Tax Disputes [PDF]

open access: yes, 2023
The increased complexity of international tax rules since the inception of the BEPS project created the need for alternative dispute resolution. This realisation has led both the international community and European Union institutions to expand on the ...

core   +1 more source

Short Review of Tax Dispute Procedures Under the U.S. Law

open access: yesVestnik MGIMO-Universiteta, 2011
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A. A. Kapkaev
doaj   +1 more source

Simplified Tax Procedures in the New Tax Ordinance Act in Poland

open access: yesPublic Governance, Administration and Finances Law Review, 2018
The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the ...
Leonard Etel, Mariusz Popławski
doaj   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Application оf Administrative Procedures in Tax Law as a Means of Unloading the Judicial System

open access: yesТеорія і практика правознавства
The relevance of the chosen problem lies in the need for general unification of administrative procedures. A long practical and theoretical discussion was implemented in the Law of Ukraine "On Administrative Procedure" adopted by the Verkhovna Rada of ...
Olga Dmytryk   +2 more
doaj   +1 more source

Constructing and Validating New County‐Level Cultural Capital Indices for Applied Policy Analysis: Evidence From SNAP Take‐Up

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap   +2 more
wiley   +1 more source

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