Tax Obligation as a Category of Tax Law by Igor Ivanovich Babin

Subjects: “…tax law…”
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Structuredness as Property of Legal Construction of Financial and Legal Institutes (оn Example of Tax Law of Ukraine) by Igor Ivanovich Babin, Lyudmila Vasylivna Vakaryuk

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The Honesty of Taxpayer as Factor of the State Security: Realities of Tax Legislation and Judicial Practice of Ukraine by Igor Ivanovich Babin

Subjects: “…tax law…”
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Features of Legal Regulation of Tax Incentives for Small Business in Post-socialist Countries by Igor Ivanovich Babin, Lyudmila Vasylivna Vakaryuk

Subjects: “…tax law…”
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Permanent Establishment in the Form of Dependent Agent in the Light of the Base Erosion and Profit Shifting Project by Agata Lipińska

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Modern System of Local Taxes and Fees in Ukraine by Igor Ivanovich Babin

Subjects: “…tax law…”
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Daňové zvýhodnění při střídavé péči o dítě by Pavlína Vondráčková

“…The article also focuses on the issue of single-household custody and the resulting private law and tax law consequences.…”
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The impact of the European Court of Justice case-law on indirect taxes system in Poland – selected problems by Paweł J. Lewkowicz

“…Directives* and their implementation into our legal system as well as case-law of the European Court of Justice (ECJ) play a crucial role in the establishment and implementation of tax law in Poland. Those acts and judgments gained the significant meaning with the accession of Poland to the European Union. …”
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Impact of Changing the Content of the OECD Commentaries to the OECD Model Convention on the Interpretation of a Double Taxation Convention – between Interpretive Dynamism and Unacc... by Wojciech Morawski

“…He rejects the dynamic interpretation of the tax treaty because of the risk of violating democratic standards, inter alia, the decisive role of the parliament in the process of creating tax law.…”
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Virtuálne meny (právna podstata, regulačný rámec a zdaňovanie) by Miroslav Štrkolec

“…The paper concludes with thoughts towards the future of virtual currencies in financial and tax law.…”
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Historical Development of Real Property Tax Regulation in the Territory of Slovakia in the period of 1918 - 2005 by Anna Vartašová, Karolína Červená

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Pojištění zaměstnavatele za škodu při pracovním úrazu nebo nemoci z povolání z pohledu finančněprávní teorie by Roman Vybíral

“…The paper deals with the system of employer’s insurance for damages in the event of a work accident or occupational disease from the perspective of financial law (especially tax law). First of all, the author discusses the theoretical nature of this insurance and its establishment in the Czech legal system. …”
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