Globalization, Tax Competition and Tax Burden İn Turkey by Veli KARGI, Tacim YAYĞIR

“…In this study, following a definition of globalization and tax competition, classification of tax competition, reasons for increasing tax competition, benefits and losses of tax competition are explained, and changes introduced by various countries in their tax systems due to tax competition, the distribution of tax burden resulting from tax competition in Turkey and the effectiveness of the new income tax law in Turkey in terms of tax competition are analyzed.…”
Get full text

Tax treatment of flexible forms of work in Serbia in light of the COVID-19 global pandemic by Kostić Svetislav V.

“…This paper aims to explain the essence of the problem that arises in Serbian tax law in connection with flexible forms of work, to analyze the proposed transitional solutions, as well as to offer some suggestions that could lead to longer-term solutions to this problem.…”
Get full text

CURRENT PROBLEMS OF TAX ADMINISTRATION IN RUSSIA by P. A. Kozlov, M. V. Kashirina

“…The authors considers the most important problems, i.e. the enforcement mechanism for tax payment, collection of tax arrears, fly-by-night companies, the non-indexing of some economic indicators for tax purposes, insufficient tax deductions, difficulties in the exchange of information between tax and other government bodies, some provisions of legal acts and different authors’ views related to the research topic. Amendments to tax law provisions would update the Russian tax system and result in more efficient filling of the budget and higher life quality in Russia.…”
Get full text

THE INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT by Oana Bogdan, Dorel Mates

“…The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. …”
Get full text

Economic substance and legal form: Modern approaches to contradictions’ analysis by A. A . Aksent’ev

“…The results of the work are intended for specialists in the field of accounting, auditing and tax law.…”
Get full text

Measuring Tax Sensitivity of University Students(Üniversite Öğrencilerinin Vergi Duyarlılıklarının Ölçülmesi) by Emin BARLAS, Gökhan GÜNEY

“…Tax sensitivity and tax consciousness of citizens are not only related to external variables such as tax rate, income and probability of audits and severity of fines, but also related to internal variables, such as citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms. …”
Get full text

THE TREATMENT OF TAXPAYERS BY CROATIAN TAX AUTHORITIES IN THE PRE-INSOLVENCY PROCEDURE by Šime Jozipović

“…In order to analyze the compliance of the regulations with the higher legal acts, the article examines the relation between Croatian tax law and pre-insolvency law, as well as the influence of the Croatian rule of law principle.…”
Get full text

Fiscal Barriers to Entrepreneurship Development in Poland by Adam Samborski

“…Fiscal barriers are defined as barriers that arise from tax law and social and health insurance law. According to the author, income tax and VAT do not constitute barriers to the development of small enterprises in Poland. …”
Get full text

Ibn Khaldun’s Economic Thought: A Role Model for Sukuk Market by Mohammad Burhan Uddin, Afandi Awang Hamat

“…Apart from that, some other factors that hamper sukuk market’s growth like lack of legislative framework, lack of tax law framework, lack of Shari’ah governance framework, lack of corporate sukuk issuances and diversified investor base. …”
Get full text

Faktor-Faktor yang Mempengaruhi Variasi Tarif Pajak Efektif Perusahaan: Studi Terhadap Perusahaan yang Terdaftar di BEI Tahun 2002 – 2006 by Gatot Soepriyanto

“…To ensure the robustness of the result, diagnostic check was also performed. Related to the 2008 tax law amandement, this research can contribute to tax authority in order to identify firms that still have the potential to pay more taxes by looking at their capital intensity and inventory intensity.…”
Get full text

The gloss to the Court of Justice of the European Union judgment dated 16th of November 2017 in case Kozuba Premium Selection Sp. z o.o. (limited liability company) versus Director... by Joanna Koziollek

“…The voting judgment of the Court of Justice of the European Union concerns the interpretation of the concept of first settlement in the European Union tax law as well as the possibility of introducing limitations of this concept in national laws. …”
Get full text

Examples Of Accounting Manipulations Related To The Valuation Of Balance Sheet Components by Paweł Łojek

“…Creativity should be assessed positively in the eyes of the recipients of financial statements and classified as a manifestation of in-depth knowledge of balance sheet law, tax law and, moreover, as the ability to apply the applicable normative acts. …”
Get full text

Obstacles to tax accounting in digital currency trading in Iraq (Case Study) by Assistant teacher Khaldoon Salman Mohammed

“…The research concluded that there is a correlation and a positive impact of the obstacles of tax accounting on the trading of digital currencies, but the most prominent recommendations are the need to reconsider the income tax law No. By taking advantage of the global tax systems to deal with cases of tax accounting for such transactions in the future. …”
Get full text

The importance of the principle of tax justice for settling real estate tax cases – selected legal issues by Magdalena Krzysztofik - Pelka

“…This may contribute to the violation of the principle of tax justice applicable in tax law. The analysis of the court judgments presented in the article will make it possible to discern the essence of individual legal problems faced by taxpayers, tax authorities, and finally courts, and will also allow the reader to make an assessment of the value of individual judgments. …”
Get full text

HMRC and the public: the case for reform of soft law by Daly, S

“…There is now almost universal acceptance that tax law is overly complex and indeterminate. A considerable body of literature has built up in consequence analysing alternative structures for the promulgation of law. …”

The vagueness of tax fairness: A discursive analysis of the commission’s ‘fair tax agenda’ by Pirlot, A

“…This raises questions on the future of EU tax law, the commission’s role in responding to European citizens’ concerns, and achieving tax fairness. …”

Tax evasion and Nigeria tax system: An overview by Gurama, Zakariya’u, Mansor, Muzainah, Pantamee, Abdurrahman Adamu

“…Taxation is acknowledged as a very essential instrument for National Development and growth in many societies and nations in the world over centuries.Being among the main guides by whom development and growth ought to be measured in any civilization is the extent of wealth, which is generated by economic undertaken in that society.The main objective of this paper is to review the taxation and tax evasion concept and furthermore provide a brief overview of Nigerian tax system.The paper in an attempt to achieve it goals provide conceptual and empirical evidence of evilness of tax evasion and what motives behind the phenomenon globally.Furthermore, the paper provide brief but precise knowledge of Nigerian tax system, tax policy and underpinning tax law of the country.Similarly, objectives and guiding principle, driving institution of Nigerian tax system, administration and policy and concept of U-TIN where also discuss.…”
Get full text

Theoretical Calculations of Economic Life of Firefighting Appliances Based on Chassis Tatra in the South Moravian Region by Ladislav Janosik, Ivana Janosikova, Pavel Polednak

“…The residual value of vehicles has been calculated both according to the current Czech tax law, and to the Expert Standard Valuation of motor vehicles in force in the Czech Republic.…”
Get full text

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law by Dumiter Florin Cornel, Jimon Ștefania Amalia

“…Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. …”
Get full text

An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions by Seçkin GÖNEN, Aslı YILMAZ

“…On this basis, Value Added Tax Law numbered 3065, export exemptions made available for exporters are appeared as a successful and efficient implementation. …”
Get full text