The forest land tax systems in Slovakia and Portugal by Klára Báliková, Natacha Jesus-Silva, Noémia Bessa Vilela, Michaela Korená Hillayová, Jaroslav Šálka

“…In both countries, the national tax law governs the tax implementation and settles any basic processes related to tax collection. …”
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Tax audits during the period of martial law in Ukraine by Vira Kmit

“…The goal was achieved as a result of the application of an in-depth content assessment of the norms of tax law, aimed at understanding the essence of the types of tax audits and the peculiarities of their implementation in the conditions of martial law, the official website of the Ministry of Finance of Ukraine and the State Tax Service of Ukraine, as well as a number of scientific publications on this issue of research. …”
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Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine by A. A. Barikova

“…It has been concluded that the principle of legal certainty should determine the legal policy on the implementation of the provisions of financial and tax law. Excessive discretion of law-enforcement officials will certainly not promote the rule of law, but one should take into account the current socio-economic situation in the country. …”
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Assessing market competition in the Philippine cigarette industry by Meg Reganon, Madeiline Joy Aloria

“…In 2012 when the Sin Tax Law was passed, competition slightly intensified with Mighty Corporation taking advantage of the transitionary dual tax structure. …”
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مدى توافر نظام تقدير ذاتي متكامل وفعّال في ظل قانون ضريبة الدخل رقم (24) لعام 2003 وتعديلاته في سورية (دراسة ميدانية على مديريات المال في الساحل السوري)... by مدين إبراهيم الضابط

“…This research focuses on measuring the availability of a self-assessment system in all its components under the income tax law N.24 of 2003, and its amendments in Syria, and its effectiveness in the application process. …”
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Impact of Unlisted Small and Medium-Sized Enterprises’ Business Strategies on Future Performance and Growth Sustainability by Won Park, Chang Soo Sung, Chung Gyu Byun

“…(This study applied the scope of SMEs based on Article 2 of the Enforcement Decree of the Tax Exemption Restriction Act in Korea. The Korean tax law sets the scope of SMEs based on independence criteria set by the scale of sales, assets, and affiliation, and subordination. …”
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واقع حساب الضريبة على الدخل في سورية وآفاق تطويره by إبراهيم العدي

“…The researcher concludes this study by drawing some conclusions and providing recommendations which can be used in any future improvement of the current tax law. Besides, these recommendations seek to remove the negative aspects which constitute an obstacle to development as well as investment encouragement and cause more and more tax evasion. …”
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EXCHANGE OF TAX INFORMATION IN THE EUROPEAN UNION: LEGAL INNOVATIONS AND PECULIARITIES by M. S. PEKARSKAYA

“…Materials used for the analysis include legal writings of Russian and foreign researchers in the field of European tax law as well as current regional European Union instruments and multinational acts devoted to the legal regulation of exchange of tax information. …”
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Digital collaborative platforms: A challenge for social partners in the Nordic model by Annamaria Westregård

“…This paper analyses whether the concept of an ‘employee’ can be applied to crowdworkers, looking at both labour and tax law (the latter being especially important in the handling of social security and unemployment benefits). …”
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Cooperative Tax Compliance Framework for Malaysian Tax Authority by Saad, Natrah, Ibrahim, Idawati, Mat Udin, Noraza

“…The existence of the cooperative compliance concept is a sign of evolvement in tax compliance where compliance towards tax law is settled on the basis of cooperation between the tax authorities and taxpayers to ensure the timely payment of the right amount of tax. …”
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RETRACTED: Carbon pricing and environmental response: A way forward for China’s carbon and energy market by Yuchen Wang, Xiaoming Zhou, Anis Ali, Abdullah Bin Omar, Zia Ur Rahman

“…To cope with China’s increasing pollution emissions and ecological imbalances, the Chinese government promulgated the environmental protection tax law of the people’s Republic of China, which was officially implemented in 2018. …”
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The essence of financial uncertainty by Margarita K. Borodavina, Svetlana V. Rybakova, Anna V. Savina, Alina P. Khakhulina

“…Although the elements of financial uncertainty as the economic phenomenon are not new and are known to the practice of financial legal relations and the norms of financial legislation.Since the system of financial law is multi-spectral, especially in modern economic conditions, the institution of financial uncertainty, like many other institutions of financial law, is multifaceted and has its own characteristics in the framework of tax law, budget law, institutions of financial and legal regulation of banking and insurance, as well as other. …”
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Implementation of Digital Technologies in the Tax Sphere: Foreign Experience and Prospects for Ukraine in Combating the Shadow Economy by Ivanna Prots, Sergey Petkov, Mariana Khmyz, Roman Koziar, Vitaliy Hudyma, Oleksiy Yavnyy, Bogdan Chorniy

“…These methods contributed to the study of tax regulation as a tool for combating the shadow economy, considering the correlation between theoretical and practical tax law problems. The subject of the study is the legal provisions governing the prospects for introducing international digital technologies into Ukraine's taxation to combat the shadow economy. …”
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PELAKSANAAN PENGEMBALIAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SETELAH ADANYA PERATURAN DAERAH KABUPATEN SLEMAN NOMOR 14 TAHUN 2010 TENTANG BEA PEROLEHAN HAK ATAS TANAH D... by , fajri albastra, , Dwi Haryati, S.H., M.H.

“…The results of this study indicate that (1) that the implementation of the restitution processof acquisition fees on Land and Buildings in Sleman District has run in accordance with applicable legislation, namely Ordinance Regent of Sleman District Number 28 in 2011 about Procedures for return of Overpaid Tax District and Retributions District, the restitution paid on the date February 29, 2012. (2) The main purpose of legal protection in the tax law is to protect taxpayer rights. In order to protect taxpayer rights, the government issued a policy of restitution with promulgation Ordinance Regent of Sleman District No. 28 of 2011 concerning Procedures for return of Overpaid Tax District and Retributions District. …”

Reservations and declarations to tax treaties by I. A. Khavanova

“…The Convention retains a great degree of flexibility in relation to the implementation of its provisions – especially by the means of reservations, made by the countries.The purpose of the article is to identify the main characteristics of applying reservations and declarations in international tax law.The methodology.The study is based on empirical methods of comparison and description, theoretical methods of formal and dialectical logic.The main results. …”
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Accounting and taxation in Romania: from connection to disconnection? by Costel Istrate

“…Data: For the application of the analysis grid proposed by Lamb et. al (1998) and developed later by other authors, I have analysed the accounting and financial reporting regulations, in parallel with the treatments provided by the Romanian tax law. For the de facto analysis attempt, I analysed more than 3,800 observations about the Romanian companies listed on Bucharest Stock Exchange for the period 2000-2021. …”
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METODE MINIMALISIR POTENTIAL LOSS PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) SESUDAH PENDAERAHAN PAJAK BERDASARKAN PERATURAN PERUNDANGUNDANGAN PERPAJAKAN (STUDI K... by , EWINDA RIA, , Adrianto Dwi Nugroho, S.H., Adv.LL.M.

“…To minimizing taxpayerâ��s deceit, Sleman Government has had SSPD BPHTM research mechanism, also the inspection and investigation as devices for tax law enforcement. The research method give quite significant result in minimizing potential loss in BPHTB collecting process because of taxpayerâ��s deceit. …”

Taxation: An Interdisciplinary Approach to Research

“…Contributors to this volume - Rebecca Boden, Professor of Accounting, Bristol Business School Jamie Elliott, Director in the Transfer Pricing Group, Deloitte and Touche LLP Jane Frecknall Hughes, Senior Lecturer in Accounting, Leeds University Business School Judith Freedman, KPMG Professor of Tax Law, Oxford University John Hasseldine, Senior Lecturer in Accounting and Finance, Nottingham University Business School Kevin Holland, Sir Julian Hodge Professor of Accounting and Finance, School of Management and Business, University of Wales Simon James, Reader in Economics, School of Business and Economics, University of Exeter Margaret Lamb, Reader in Accounting, Warwick Business School Andrew Lymer, Senior Lecturer in Accounting, Taxation, and Information Systems, Birmingham Business School Alan Macnaughton, KPMG Professor of Accounting, University of Waterloo in Ontario Amin Mawani, Associate Professor of Taxation, Schulich School of Business, York University in Toronto Peter Moizer, Professor of Accounting, Leeds University Business School Tom O'Shea, Research Fellow in Taxation, Queen Mary, University of London Jeff Pope, Associate Professor in the School of Economics and Finance at Curtin University of Technology, Perth Claudio M. …”

La territorialità del tributo nell'era di internet by Giangiacomo D’Angelo

“… / 𝑇ℎ𝑒 𝑖𝑚𝑝𝑜𝑟𝑡𝑎𝑛𝑐𝑒 𝑜𝑓 𝐼𝑛𝑡𝑒𝑟𝑛𝑒𝑡 𝑎𝑠 𝑎 𝑝𝑙𝑎𝑐𝑒 𝑤ℎ𝑒𝑟𝑒 𝑡ℎ𝑒 𝑑𝑖𝑔𝑖𝑡𝑎𝑙 𝑒𝑐𝑜𝑛𝑜𝑚𝑦 𝑔𝑟𝑜𝑤𝑠 𝑎𝑛𝑑 𝑑𝑒𝑣𝑒𝑙𝑜𝑝𝑠 𝑝𝑜𝑠𝑒𝑠 𝑣𝑎𝑟𝑖𝑜𝑢𝑠 𝑖𝑠𝑠𝑢𝑒𝑠 𝑓𝑟𝑜𝑚 𝑡ℎ𝑒 𝑡𝑎𝑥 𝑙𝑎𝑤 𝑝𝑒𝑟𝑠𝑝𝑒𝑐𝑡𝑖𝑣𝑒 𝑎𝑛𝑑, 𝑎𝑚𝑜𝑛𝑔 𝑡ℎ𝑜𝑠𝑒, 𝑡ℎ𝑒 𝑗𝑢𝑟𝑖𝑠𝑑𝑖𝑐𝑡𝑖𝑜𝑛 𝑖𝑠𝑠𝑢𝑒. …”
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Penentuan Kesalahan Korporasi Pada Tindak Pidana Perpajakan (Studi Putusan Pengadilan Negeri Jakarta Barat No.: 334/Pid.Sus/2020/PN Jkt.Brt) by I Made Walesa Putra, Marcus Priyo Gunarto, Dahliana Hasan

“…This study aims to analyze the regulation of corporate criminal liability in tax laws and to analyze the basis of judge considerations in determining the corporate guilt of PT GSG. …”
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