Results 31 to 40 of about 2,195 (202)
This poster discusses MSMEs taxes and final tax rules in Indonesia. It explains the importance of tax compliance for Micro, Small, and Medium Enterprises (MSMEs), including the application of final income tax regulations, taxpayer obligations, and the role of taxes in supporting national development.
Al Veriana Lusiana +2 more
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Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes
Finanse i Prawo Finansowe, 2022 The purpose of this paper is a multifaceted theoretical and legal analysis of the issue of determining the tax capacity of entrepreneurs in income taxes so as to be able to assess the adequacy of the rules in this area for the proper implementation of ...
Maria Supera-Markowska
doaj +1 more source
Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings [PDF]
, 2009 Advance tax rulings allow taxpayers to achieve certainty about the tax consequences of contemplated transactions, and are thus considered indispensable in the modern world of tax administration and compliance.
Givati, Yehonatan
core
The Fight Against Harmful Tax Competition in the EU: A Limit to National Fiscal Autonomy?
European Papers(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of ...
Gabriella Perotto
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Do Value Added Tax Class Rulings Matter in Universities?
EconomiesThis study empirically analysed the class ruling at two South African universities. The principles underpinning the Canons of Taxation, Consumption Theory, and the Principle of Neutrality were reviewed as analytical benchmarks.
Predashni Naidoo +2 more
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Tax compliance discount in practice: An analysis of rulings
Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-DergiTax compliance means taxpayers fulfill their obligations voluntarily, without coercion from the tax administration. Tax compliance, which enables the transformation of state and taxpayer relations into a positive process, reduces tax collection costs ...
Özgür Saygın
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crime, continuous crime, criminal law, Imamiyyah jurisprudence.
مطالعات تطبیقی فقه و اصول مذاهب, 2022 When legislating its rulings based on the international customs of the time, Islam introduced a tax called jizya on a group of non-Muslim combatants who applied for residence in Islamic lands.
Mohammadamin Amini
doaj
Law and JusticeThis study aims to explore the decision-making process in the Supreme Court and its impact on legal consistency through a normative approach and document analysis.
Rully Erlangga, Ulil Albab
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Problemy związane z definicją lasu w polskim systemie prawnym
Studia Prawa Publicznego, 2019 The article touches upon the controversies around the defi nition of a forest contained in the provision of Article 3 of the Act of 28 September 1991 on forests, present in the doctrine as well as in judicial decisions in administrative law.
Jędrzej Bujny, Tymoteusz Mądry
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Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations
Market and Competition Law Review, 2017 The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures ...
Pieter Van Cleynenbreugel
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