The impact of legislation on the development of accounting digitisation in Poland by Marzena Remlein, Artur Jastrzębowski, Dawid Obrzeżgiewicz

“…Practical implications: The development of the Polish tax law regulation aims to develop digital communication between the taxpayer and the tax authority. …”
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Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0 by Miroslav Štrkolec, Ladislav Hrabčák

“…In our opinion, this is not correct, all the more so now that tax law (as well as other branches of law) is subject to many changes caused by the phenomena brought about by the digital (industrial) revolution 4.0. …”
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The taxman cometh: Does tax uncertainty affect corporate cash holdings? by Hanlon, Michelle, Maydew, Edward L., Saavedra, Daniel

“…Because of gray areas in the tax law and aggressive tax avoidance, the total amount of tax that a firm will pay is uncertain at the time it files its returns. …”
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What do firms do when dividend tax rates change? An examination of alternative payout responses by Hanlon, Michelle, Hoopes, Jeffrey L.

“…To our knowledge this is the first evidence in the literature about changes in the timing of regular dividend payments in response to tax law changes. For both actions (specials and shifting), we find that it was more likely for a firm to respond to individual-level tax rates if insiders owned a relatively large amount of the firm. …”
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Individual tax fairness in developing country: perceptions among Malaysian tax professionals / Azwanis Azemi by Azemi, Azwanis

“…Good perception of tax fairness would encourage taxpayers to comply with tax law to avoid any unreported and unpaid revenue to the government. …”
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Do cash dividend increases from cessation of imputation tax system affect share prices in Malaysia? by Selamat, Aslam Izah, Syed Mohamed, Mohamed Ariff, Ramadilli Mohd, Shamsher Mohamad

“…Despite the share price reactions in Bursa being clouded by the Global financial crisis impact at the same time as this tax law announcement, statistics show the market treated the event as good news with share prices significantly increasing on the first date of disclosure. …”
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Assessing the relationship between banking capitalization and sustainable development in Nigeria by Haladu, Alhassan

“…The long-term consequences of such action on the economy may depend on future reporting nature, trend and level.Government should therefore, make sustainability disclosure mandatory and encourage quantitative reporting as opposed to qualitative (pictorial) ones, since there are government agencies charged with the responsibility of enforcing social and environmental Acts.If possible a special tax law like the Global Carbon Tax, be enacted to serve as the contribution of banks and other firms towards sustainable development in the country.…”
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Perception of barriers in setting up student spin-offs by Abdul Rahman, Zahari, Noor Azlinna, Azizan

“…Among the barriers are: Barrier 1 (lack of capital or financial); Barrier 2 (risk or fear of failure); Barrier 3 (lack of skills and supports) Barrier 4 (lack of education or knowledge); Barrier 5 (tax law or legal and lack of self-efficacy or social supports); Barrier 6 (lack of networking, culture, and operating risks); Barrier 7 (regional barriers- level of competitions, political or economic climate, lack of role models, crimes or corruptions level, and poor institutions). …”
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Transfer pricing in view of tax planning by Олександрівна Марія Бондаренко

“…This situation has caused a number of unresolved issues in both law enforcement and tax law science. The problem of such a situation adds to the complexity of transfer pricing relations. …”
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Price Effects of Value Added Tax Based on Input – Output Approach (The Case of Iran) by Ali Faridzad, Soheila Parvin, Ali Asghar Banoue

“…After exempting subject products of article 12 of value-added tax law, this index reaches 0.8 percent. Moreover, our examinations identify a 2.99 housing service price impact as the highest among the other 119 products’ in the economy. …”
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Survey of Text Mining Techniques Applied to Judicial Decisions Prediction by Olga Alejandra Alcántara Francia, Miguel Nunez-del-Prado, Hugo Alatrista-Salas

“…The classification criteria of the works have been based, on the one hand, on the identification of the classifiers used to predict situations (or events with legal interference) or judicial decisions and, on the other hand, on the application of classifiers to the phenomena regulated by the different branches of law: criminal, constitutional, human rights, administrative, intellectual property, family law, tax law and others. The corpus size analyzed in the reviewed works reached 100,000 documents in 2020. …”
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DOES INTERNATIONAL LAW REGULATE RELATIONS WITH PARTICIPATION OF INDIVIDUALS? PART 2 by B. I. NEFEDOV

“…Formations of this kind have become important elements of the law, and they even received the name of «law» (private international law, international customs law, international tax law etc.), although they are not legal systems or separate branches of national law. …”
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Revision of the Energy Taxation Directive: A Brief Overview of Key Novelties by Merve Ergün

“…Tax law has always been an important tool to promote existing energy policies and investments, and it is understood that new E.U. rules on energy taxation have the potential to accelerate the energy transition process. …”
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Use of the tax benefit of conventional remuneration of share capital by Portuguese companies by Sérgio Ravara Cruz, Cesário Soares

“…The article contributes to the study of the relationship between own-capital financing and the existing tax law in Portugal. The tax benefit of CRSC has not been enough for companies to alter their financing policy when they have to choose between resorting to debt capital and injecting new funds through capital holders. …”
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The consitutional obligation of an identical tax treatment of marriage, common law partnerships and same-sex partnerships in the Republic of Serbia by Kostić Svetislav V.

“…The author starts from the premise that the tax treatment of same-sex partnerships should be viewed through the perspective of the principle of equality in tax law, the principle contained in Article 91, para. 2 of the Serbian Constitution, which stipulates that the obligation to pay taxes and other duties shall be general and based on the economic power of taxpayers. …”
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Tax Reform Made Me Do It! by Hanlon, Michelle, Hoopes, Jeffrey L, Slemrod, Joel

“…This paper examines corporations’ actions, and statements about actions, following the tax law change known as the Tax Cuts and Jobs Act of 2017 (TCJA). …”
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DAMPAK UNDANG-UNDANG NO. 36 TAHUN 2008 TENTANG PAJAK PENGHASILAN PADA MANAJEMEN LABA: INVESTIGASI PADA PERUSAHAAN PUBLIK DENGAN STRUKTUR KEPEMILIKAN ULTIMAT by , Dra. Susi Dwimulyani, MM., Ak., , Prof. Dr. Zaki Baridwan, MSc, Akt

“…The purpose of this research obtains empirical supports whether corporations with concentrated ownership structure perform decreasing real earnings management in response the decreasing corporate income tax rate based on Income Tax Law No. 36, 2008. Real earnings management is executed at the last year before the decreasing of corporate income tax rate. …”

A systematic literature review of machine learning methods in predicting court decisions by Rosili, Nur Aqilah Khadijah, Zakaria, Noor Hidayah, Hassan, Rohayanti, Kasim, Shahreen, Che Rose, Farid Zamani, Sutikno, Tole

“…Prediction is possible in various cases, such as predicting the outcome of construction litigation, crime-related cases, parental rights, worker types, divorces, and tax law. the machine learning methods can function as support decision tools in the legal system with artificial intelligence’s advancement. …”
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The Law of the Digital Economy a Reality for Legal Relations in the Future - New International Investment Protection by Manole Decebal Bogdan

“…The implications of the study are a completion and revision of civil law, commercial law, criminal law and tax law with the elements determined by digital technologies that serve the acts and facts that generate liabilities. …”
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KNOWLEDGE IS POWER. IMPROVING TAX COMPLIANCE BY MEANS OF BOOSTING TAX LITERACY by Nichita Ramona-Anca

“…Consequently, a manifold of variables from psychology (attitudes, norms, perceptions), sociology (education, gender) or political science (fiscal policy, tax law complexity, voting) were taken into account as determinants of taxpayers’ decisions. …”
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