Thematische Bibliographien / Tax law

Inhaltsverzeichnis

  1. Zeitschriftenartikel
  2. Dissertationen
  3. Bücher
  4. Buchteile
  5. Konferenzberichte
  6. Berichte der Organisationen

Auswahl der wissenschaftlichen Literatur zum Thema „Tax law“

Autor: Grafiati
Veröffentlicht am 4. Juni 2021
Zuletzt aktualisiert am 25. Juli 2025

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Zeitschriftenartikel zum Thema "Tax law"

1

Snape, John. "Tax Law." Social & Legal Studies 24, no. 2 (2015): 155–63. http://dx.doi.org/10.1177/0964663915575969.

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Essers, Peter. "Tax Justice and European Tax Law." Steuer und Wirtschaft - StuW 99, no. 4 (2022): 325–28. http://dx.doi.org/10.9785/stuw-2022-990408.

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Cane, Leon. "Tax Law Update." Business Law Review 17, Issue 6 (1996): 119–20. http://dx.doi.org/10.54648/bula1996037.

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Goodwin, James. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 1, no. 2 (2012): 139–40. http://dx.doi.org/10.7574/cjicl.01.02.32.

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Maurício, Ana Júlia. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 2, no. 1 (2013): 165–67. http://dx.doi.org/10.7574/cjicl.02.01.81.

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Maurício, Ana Júlia. "Overview: Tax Law." Cambridge Journal of International and Comparative Law 3, no. 1 (2014): 316–18. http://dx.doi.org/10.7574/cjicl.03.01.172.

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Kalinowski, Marek. "Hans Nawiasky’s views on tax law and tax-law relations." Studia Iuridica Toruniensia 22 (May 9, 2019): 101. http://dx.doi.org/10.12775/sit.2018.006.

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Yadulla Shahgaldiyeva, Nigar. "SOURCE, POLICY AND HARMONIZATION OF TAX LAW IN EUROPEAN LAW." SCIENTIFIC WORK 65, no. 04 (2021): 317–20. http://dx.doi.org/10.36719/2663-4619/65/317-320.

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Tax policy is an integral part of the financial policy of the state. Taxes are one of the key elements of state regulation of the economy. Tax policy is a set of economic, financial and political measures taken by the state to form the country's tax system in order to meet the needs of various social groups and the state for financial resources, to ensure the development of the country’s economy through redistribution of financial resources. Key words: Sources of tax law in European law, tax,tax policy
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Kim Joo-suk. "Review of 2011 Corporate Tax Law and Income Tax Law Cases." Seoul Tax Law Review 18, no. 1 (2012): 397–423. http://dx.doi.org/10.16974/stlr.2012.18.1.010.

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Eunchong Lee. "Review of 2015 Corporate Tax Law and Income Tax Law Cases." Seoul Tax Law Review 22, no. 1 (2016): 233–98. http://dx.doi.org/10.16974/stlr.2016.22.1.007.

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Dissertationen zum Thema "Tax law"

1

Pinto, Carlo. "Tax competition and EU law." [S.l. : Amsterdam : s.n.] ; Universiteit van Amsterdam [Host], 2002. http://dare.uva.nl/document/65841.

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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with t
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Nettestad, Malin. "Tax Treaties: The EU Tax Dilemma : - The relationship between EU State Aid and Tax Treaties." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-333798.

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4

Edwardes-Ker, Michael. "Tax treaty interpretation." Thesis, Queen Mary, University of London, 1994. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1679.

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This thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status. Tax treaties are treaties between States - which are governed by public international law, the principles of which have been codified in the 1980 Vienna Convention on the Law of Treaties. Tax treaties are also laws which can affect the domestic rights of taxpayers (and States). Different, and possibly conflicting, principles of interpretation may apply in public international, and in (different) domestic, contexts. This thesis seeks to reconci
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Sotirova-Prodanova, Vessela. "Bulgarian Accountancy and Tax Law An Overview." WU Vienna University of Economics and Business, 2001. http://epub.wu.ac.at/3338/1/ap82.pdf.

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This commentary is purposed to provide a practical in-depth study of Bulgarian Accounting and Tax Legislation as of January 1, 2001. It considers the main accounting and reporting principles and the acts on which they are based. Special attention is devoted to the substantial compliance of Bulgarian accounting regulations with the international accounting standards and requirements. The commentary focuses on a relevantly detailed analysis of the Bulgarian Tax Legislation including the corporate and personal taxation, as well as the value-added tax and local taxes and fees. In this conne
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Perry, Nina. "Expenditure in South African Income Tax law." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4536.

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Parmenion, Espeche Sebastián. "The Financial and Tax Law and its Relationship with Private Law." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118962.

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The purpose of this paper is to glimpse as the Tax Law is inserted in the unit of general law, being important for understanding the knowledge of public and private law in general.In the second part of the paper, the author analyzes how private law applies to the financial subsidiary way through forwarding making the tax law itself or by express provision of the civil. He emphasizes in this introduction as dogmatic construction of the tax liability, originated and rationale in civil liability.Finally the author explains how general principles of law necessarily apply to financial law. Thus, th
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Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.

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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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GARUFI, SEBASTIANO. "International strategies on harmful tax competition: tax havens, soft law and sovereign states." Doctoral thesis, Università Bocconi, 2011. https://hdl.handle.net/11565/4054120.

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Bücher zum Thema "Tax law"

1

Kolesnichenko, Ol'ga. Tax Law. Publishing Center RIOR, 2019. http://dx.doi.org/10.29039/01840-8.

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In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax le
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A, Smith Kenneth, ed. Tax law. Professional Publications, 1989.

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Francisco, Albert K. Tax law. Professional Publications, 1988.

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Poland. Tax law. Edited by Kierzkowska Danuta. Tepis Pub. House, 2000.

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D, White Patricia, ed. Tax law. New York University Press, 1995.

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6

Zhutaev, Aleksey, Elena Pokachalova, and Mihail Sadchikov. Tax law. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2090013.

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The textbook discusses the issues of tax law: the concept and features of tax, its difference from other mandatory payments, the functions of taxation, the system of taxes and fees of the Russian Federation, the concept and essence of tax duty, the procedure for its execution, as well as issues of tax control and liability for violations of legislation on taxes and fees, elements of taxation on taxes and fees to be paid, including in accordance with special taxation regimes, territories with a special taxation procedure, tax rules governing tax relations complicated by a foreign element.
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Glen, Loutzenhiser, ed. Revenue law: Introduction to UK tax law, income tax; capital gains tax, inheritance tax. 7th ed. Hart Publishing, 2012.

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M, Berman Daniel. Making tax law. Carolina Academic Press, 2014.

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Adams, Roy M. Tax law guide. American Bankers Association, 1995.

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Jin, Chaowu. Chinese tax law. Law press, 2004.

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Buchteile zum Thema "Tax law"

1

Schaper, Marcel. "Tax Law." In Introduction to Law. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-57252-9_11.

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Lyal, Richard. "Tax Law." In The Handbook of EEA Law. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-24343-6_33.

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De Geest, Gerrit, and Ludwig Van den Hauwe. "6000 Tax Law." In Bibliography of Law and Economics. Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-017-0893-7_15.

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Heeseler, E. Carlton. "1986 Tax Law." In Financing Parking Facilities. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4684-6527-3_4.

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Shome, Parthasarathi. "Drafting Tax Law." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_14.

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Bardopoulos, Anne Michèle. "Tax Avoidance and Tax Evasion." In Law, Governance and Technology Series. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics. Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_24.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics. Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-7883-6_24-1.

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Marchese, Carla. "Tax Amnesty." In Encyclopedia of Law and Economics. Springer New York, 2021. http://dx.doi.org/10.1007/978-1-4614-7883-6_24-2.

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East, Robert. "Council Tax Benefit." In Social Security Law. Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14610-9_12.

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Konferenzberichte zum Thema "Tax law"

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"TAX CONTROL AS AN ELEMENT OF TAX RELATIONSHIPS." In Global Business and Law Development Imperatives. Київський національний торговельно-економічний університет, 2019. http://dx.doi.org/10.31617/k.knute.2019-10-10.87.

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Vdovichena, Lidiia. "THE NECESSITY OF LIVING LAW IN TAX-LAW ENFORCEMENT." In THEORETICAL AND EMPIRICAL SCIENTIFIC RESEARCH: CONCEPT AND TRENDS. European Scientific Platform, 2020. http://dx.doi.org/10.36074/24.07.2020.v4.10.

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Min Li. "Smes in China under the new tax law tax planning application." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011159.

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Sheng, Aihui. "Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law." In International Conference on Education, Management and Computing Technology (ICEMCT-15). Atlantis Press, 2015. http://dx.doi.org/10.2991/icemct-15.2015.133.

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Tkacheva, Lubov Victorovna. "TAX REGULATION AT THE REGIONAL LEVEL: TAX BENEFITS." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b24/s7.084.

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Sadchikov, Mihail Nikolaevich, Elena Vacheslavovna Pokachalova, Olga Yuryevna Bakaeva, and Margarita Byashirovna Razgildieva. "Legal Support of State Tax Sovereignty: Paradigm Change." In XIV European-Asian Congress "The value of law" (EAC-LAW 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201205.055.

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Modzelewski, Witold. "Public Financial Interest in Polish Tax Law." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.05.

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Duardo-Sanchez, Aliuska. "Complex Network Analysis of General Tax Law." In MOL2NET 2016, International Conference on Multidisciplinary Sciences, 2nd edition. MDPI, 2017. http://dx.doi.org/10.3390/mol2net-02-03901.

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Lopes de Moraes, Guilherme. "Communicational Theory of Law and Tax Computerization." In XXVI World Congress of Philosophy of Law and Social Philosophy. Initia Via, 2015. http://dx.doi.org/10.17931/ivr2013_sws30_03.

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Xu, Qing. "Analysis on Tax Planning of Comprehensive Income Under the New Tax Law." In Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/jahp-19.2019.134.

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Berichte der Organisationen zum Thema "Tax law"

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Bañez, Emerson. Rethinking Philippine Tax Law for the Digital Economy. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/pn2023.02.

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The digital economy has been growing unprecedentedly. However, taxing digital transactions has remained a challenge for the government, given the content and structure of the country’s taxation law. This Policy Note proposes a method for tracing, visualizing, and analyzing digital transactions’ value flow. It argues that companies in e-commerce systems are linked through a value chain and the value flows in the digital sector vis-à-vis the degree to which tax law can capture these flows can be modeled as a network structure. Hence, it notes that rendering actors and flows of value as a network
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Altshuler, Rosanne, and Alan Auerbach. The Significance of Tax Law Asymmetries: An Empirical Investigation. National Bureau of Economic Research, 1987. http://dx.doi.org/10.3386/w2279.

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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Bradford, David, and Kyle Logue. The Effects of Tax-Law Changes on Property-Casualty Insurance Prices. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5652.

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Sivadasan, Jagadeesh, and Joel Slemrod. Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12240.

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Varsano, Ricardo. Tax Reform in Brazil: The Long Process in Progress. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0008535.

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A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go discussion, the process provided only two practical results: the so-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and intermunicipal transportation services (ICMS) ¿, but which effects have been partially postponed by subsequent law
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Adam, Stuart. Tax, benefits and labour law: what’s the right answer for workers in the gig economy? The IFS, 2018. http://dx.doi.org/10.1920/ps.ifs.2024.0114.

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Gammie, Malcolm, and Tracey Bowler. Consultation on a General Anti-Abuse Rule - the response of the Tax Law Review Committee. The IFS, 2012. http://dx.doi.org/10.1920/re.ifs.2024.0497.

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Adesegun, Adepeju Omotoyosi, and Eva María Sánchez Sánchez. THE FOOTPRINT OF ARTIFICIAL INTELLIGENCE AND ITS REPERCUSSION ON INTERNATIONAL TAX. Fundación Avanza, 2023. http://dx.doi.org/10.60096/fundacionavanza/1452022.

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Barrientos González, Cristian. Impacto de la Ley 20.780 impositiva de la reforma tributaria, implementada en Chile en 20214. Universidad Autónoma de Chile, 2021. http://dx.doi.org/10.32457/12728/988820217.

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In the company that is just beginning its operations, the tax regime is one of the determining economic aspects when starting a project, it determines the conditions of each industry and the economy of each country. In Chile, Tax modifications are not common, they represent important milestones that mark a before and after in the country's economic development, either by the way it affects each institution, or by how the Chilean economic market is perceived and by Foreign investment. The main objective of this study is to measure the quantitative and qualitative impact of the new tax law of th
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