Results 11 to 20 of about 2,987,809 (252)

Subjects of Tax Legal Relations [PDF]

Сибирское юридическое обозрение, 2019
The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
doaj   +2 more sources

Powerful subjects of tax law enforcement

Правоприменение, 2017
УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as ...
I. Dementyev
doaj   +1 more source

Interaction of Government and Taxpayer: Types of Taxpayers Created Through Tax Sanctions and Incentives

International Journal of Public Finance, 2020
The purpose of this study is to define the taxpayer types that are existing through determining the effects of tax sanctions and incentives (TSI) on taxpayer behaviors that are bonded with trust and power relations in the interaction of the society. TSIs
Filiz Baloğlu, Nazan Susam
doaj   +1 more source

Transformation of the legal regulation of tax relations in the digital economy context

Правоприменение, 2021
The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations.
E. Yu. Gracheva, N. M. Artemov, K. A. Ponomareva   +2 more
doaj   +1 more source

ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE

Вестник университета, 2020
The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations.
N. A. Poponova, T. I. Minina
doaj   +1 more source

Getting From Here to There: The Transition Tax Issue

, 2017
If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr., Peroni, Robert J., Shay, Stephen   +2 more
core   +5 more sources

Sanctions against russian science: Pros and cons [PDF]

Geopolitics under Globalization
This paper examines the advantages and disadvantages of imposing sanctions on russian science, along with the measures enacted to penalize or restrict it. Proponents of sanctions argue that accountability is essential, and a tangible cost must be imposed
Alex Plastun, Anna Vorontsova, Inna Makarenko   +2 more
doaj   +1 more source

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

, 2015
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen, Fleming, J. Clifton, Jr., Peroni, Robert J.   +2 more
core   +3 more sources

Methods of Administrative and Legal Protection of Tax Relations: Theoretical and Legal Study

Law and Safety, 2019
The author of the article has provided the results of the analysis of the methods of administrative and legal protection taking into account the changes within the relations between public administration and taxpayers and the course chosen by the state ...
K. S. Rohozinnikova
doaj   +1 more source

Tax Relations from a Position of Business Safe Development and Protection of State Interests

Модернизация, инновация, развитие, 2020
Purpose: the article analyzes the tax policy of the Russian Federation and judicial practice of the cases related to tax legislation from the standpoint of business safe development and protection of state interests; contains measures that allow the ...
I. V. Vyakina
doaj   +1 more source