Legal Characteristics of Tax Cases in Administrative Law: The Debate of Full Remedy Action and Action of Nullity by Ramazan ARMAĞAN

“…Judicial review of tax applications which are also administrative customs both sort tax disputes out and create a judicial opinion by interpreting tax laws. In our country legal remedies of tax disputes have two options and these are performed by administrative and judicial organs. …”
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Applying the LASSO method to predict the impact of tariff reductions on customs revenues in Vietnam by L.T.A. Tuyet

“…When tariffs are reduced, import turnover increases, the level of compliance with tax laws by import-export enterprises increases, and smuggling and trade fraud decrease. …”
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CANLI VARLIKLARIN TMS-41 KAPSAMINDA TEK DÜZEN HESAP PLANINDA MUHASEBELEŞTİRİLMESİ by Abdulhalim ÖZTÜRK, Gülümser ÜNKAYA

“…The required action to be taken is to add the accounts in accordance with the standards to the existing account plan and make the necessary changes in the tax laws.…”
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Pathology of Legal and Executive Obstacles of Securitization of Banks' Facility Assets from Jurisprudential and Economic Points of View by Hossien Harorani, Seyed Hadi Arabi, Abbas Arabmazar

“…The findings show that despite the serious need of banks to increase their ability to provide facilities, there are some challenges such as the high cost of issuing securities, the pricing of claims regardless of market conditions (financial repression) and the higher profits of other parallel markets compared to the earnings of these securities, prolonged examination  process and complex structure of securitization, the suspension of the use of this tool due to the 2008 financial crisis, the high credit risk of borrowers and the low quality of bank assets, the existence of six jurisprudential theories about sale and the lack of consensus among jurists in this context, legal and regulatory gap in the establishment of corporate governance in banks, and the non-applicability of the tax laws of partnership bonds to securities resulting from bank claims, which all lead to a decrease in investors’ motivation to buy these bonds on the one hand and a decrease in the willingness of banks to securitize claims, on the other. …”
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Performance evaluation and international transfer pricing in foreign subsidiaries of Japanese companies / Li Jingna, Dyna Seng Kate and Wynn-Williams by Li, Jingna, Dyna, Seng Kate, Wynn, Williams

“…The results show that international transfer pricing is now determined by headquarters under the company policies of maximization of group profits and observance of tax laws, and is calculated using company standards as opposed to taxation standards. …”
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Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.] by Azemi, Azwanis, Palil, Mohd Rizal, Mohd Amir, Amizawati, Muhammad Said, Suzana

“…Good perception of tax fairness would encourage taxpayers to comply with tax laws to avoid any unreported and unpaid revenue to the government. …”
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Gst compliance time costs of smes in the northern region of malaysia by Mat Udin, Noraza, A.R., Rusniza, Mohd Suberi, Mardhiyah

“…It is revealed that the time spent by taxpayers have increased in learning the new tax laws, record keeping, answering queries from tax authority, paying GST and claiming GST refund. …”
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MARGINALIZING TRANS MEDICAL EXPENSES: LINE-DRAWING EXERCISES IN TAX by Samuel Singer

“…This article explores the treatment of trans medical expenses under American and Canadian tax laws. In both tax systems, medical expenses are deemed worthy of tax relief, while many cosmetic procedures are excluded. …”
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Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала... by Orlova Yelena N., Bykov Stepan S.

“…The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. …”
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Critical Examination of the Relationship Between Land Taxation and Total Internal Revenue Generated in Kano State, Nigeria by Atinuke Orekan

“…In view of this, the study concluded that for government to continue to provide the necessary infrastructure and also maintain them through revenue from land tax, government needs to take into consideration a good property statistics and information together with the property owners, tax laws need to be reviewe\d to tackle tax evasion and at the same time, government should be ready to give proper account of revenue realised through land taxation and this should be published accordingly.…”
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DO PUBLIC POLICIES FOR ENTREPRENEURSHIP MAKE A DIFFERENCE? PROSPECTIVE SCENARIOS FOR CANADA, IRELAND, AND ITALY <br><strong>DOI:10.7444/fsrj.v4i1.95</strong> by Gilberto Sarfati

“…Public policies for this sector can be classified as regulatory policies (e.g., laws for the entrance and exit of businesses, labor and social laws, property laws, tax laws, intellectual property laws, bankruptcy laws, and laws that affect the liquidity and availability of capital) and stimulus policies (e.g., promotion of cultural and educational programs to foster entrepreneurship and internationalization). …”
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DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study by Ang Leng Soon, Chek Derashid, Zainol Bidin

“…The findings showed that general tax filing knowledge, mass media referent, and ability to pay have significant influence on intention to comply with tax laws. However, perceived usefulness, perceived ease of use, compatibility, and self-efficacy were found to be not significant when the DTPB model was adopted. …”
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IMPLICATIONS OF THE DIGITAL ECONOMY ON POLICY-MAKING by TSUE ING YAP, AMEERA DAYANA BORHAN

“…Moreover, digitalization has brought with it wide-ranging implications for the labor market (such as with the rise of gig economy), education, tax laws, economic policies and financial stability, which force policymakers to continuously keep abreast on emerging technological trends and to ensure their policies are up-to-date. …”
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Personal financial planning among adult learners / Masitah Hashim, Haziah Jamaludin and Fadzilah Azam Ahmad by Hashim, Masitah, Jamaludin, Haziah, Azam Ahmad, Fadzilah

“…Complex financial investments and changing tax laws will make it difficult to plan financially. …”
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Taxation, e-commerce and determination of permanent establishment / Zaleha Othman and Mustafa Mohd Hanefah by Othman, Zaleha, Mohd Hanefah, Mustafa

“…This paper investigates the application of current tax laws in Malaysia on the determination of permanent establishment in an e-commerce environment. …”
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DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study by Ang, Leng Soon, Derashid, Chek, Bidin, Zainol

“…The findings showed that general tax filing knowledge, mass media referent, and ability to pay have significant influence on intention to comply with tax laws. However, perceived usefulness, perceived ease of use, compatibility, and self-efficacy were found to be not significant when the DTPB model was adopted. …”
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Legal Engineering of the Anti-Abuse Rule in ATAD: Architecture of the Regression Tree Model by Künnapas Kaido

“…While the best method for create a reliable algorithm is a decision tree type model, the inner ambiguity of the general anti-abuse test prevents using the full benefits of automation of tax laws. The purpose of this article is to design a decision tree type model for the test and address the main challenges of such a model, both from the perspective of the clarity of concepts and the quality of input information such an engine would use.…”
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Tax Avoidance and Firm Value Relationship in the Listed Companies of Bangladesh: A Conceptual Overview by Md. Nazrul Islam, Fathyah Hashim

“…Our conceptual assumption is that in presence of agency conflicts, corporate managers take on tax avoidance (TA) initiatives to extract their own benefits through taking advantage as of the loopholes of current tax laws. Further, CTA does not fulfill the ethical and social demands. …”
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PENGATURAN PAJAK DAERAH DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA DAN KOTA YOGYAKARTA. by Perpustakaan UGM, i-lib

“…This research is a normative-empirical research, which aims to analyse changes of local taxes law in Act Nr. 28 of 2009. This study offers an insight of the impact of this Act on local tax collection in the special province of Yogyakarta. …”

Assessing Nigeria’s journey towards IFRS adoption by Baba, Bello Usman

“…Based on the above affirmation, the studyassesses the achievements recorded so far, challenges being encountered, and measure taken in order to ensure a smooth and successful implementation of the threephases.Hence, the study is predominantly based on review of various journals,research papers,newspaper articles,periodicals and other documentary materials of professional accounting bodies as well as conferences, seminars and workshop papers.Consequently, the study found that most publicly quoted companies listed on the Nigerian stock exchange (NSE) were still far behind in their implementation process.Thus, the reason for the delay is attributed to several factors which ranges from challenge with amendment of the existing tax laws, the level of awareness among various stakeholders, weak compliance and enforcement mechanisms,the education level and experience, insufficient technical capacity,inadequate planning on the part of companies’ management as well as inadequate private sector participation.Accordingly, suggestions were made on how to forestall these challenges and ensure a smooth and successful implementation of the next phases.…”
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