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Zeitschriftenartikel zum Thema „Tax law“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 25. Juli 2025

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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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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10

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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11

Kim DongWook. "Review of 2016 Corporate Tax Law and Income Tax Law Cases." Seoul Tax Law Review 23, no. 1 (2017): 183–250. http://dx.doi.org/10.16974/stlr.2017.23.1.005.

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12

Stara, Nancy J., and Brad Cripe. "State Law: The Foundation for Federal Tax Law." ATA Journal of Legal Tax Research 2, no. 1 (2004): 26–39. http://dx.doi.org/10.2308/jltr.2004.2.1.26.

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To determine if property exists for purposes of federal income tax law, a bifurcated analysis is needed because state law creates the legal rights and interest associated with property, but federal income tax law determines if the rights or interest are sufficient to create property for a specific tax purpose. Recent court cases and Internal Revenue Service rulings are examined to clarify: • What legal rights and interest are held by a taxpayer under state law, and • Whether those rights and interest are property for purposes of federal income tax law. Although state law provides the foundatio

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Sanò, Claudia. "National Tax Law Presumptions and EU Law." EC Tax Review 23, Issue 4 (2014): 194–206. http://dx.doi.org/10.54648/ecta2014018.

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Legal presumptions serve essential and legitimate needs in national legal orders, where they are introduced for the purpose of simplifying the assessment and the recovery of tax or for tackling tax avoidance or evasion. Nowadays, however, the national choices concerning the use of tax law presumptions must be tested against European Union (EU) law, both in uniform or harmonized sectors and, albeit to a different extent, in non-harmonized ones. In this article, after a brief discussion of the meaning and relevance of the concept on the basis of national juridical traditions, the case law of the

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Bagińska, Izabela. "Tax law as viewed by entrepreneurs." Scientific Papers of Silesian University of Technology. Organization and Management Series 2022, no. 158 (2022): 27–42. http://dx.doi.org/10.29119/1641-3466.2022.158.2.

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Purpose: Due to the fact that businesses operate in a very volatile and competitive environment, the purpose of this paper is to answer the research question, which was formulated as follows: "Is the tax law conducive to doing business in Poland?". Taking into account the current state of research and the experience of the author of the paper, as a person who runs a tax law office, the following hypothesis was formulated: "Variable and complicated tax regulations make it difficult to do business in Poland". It was assumed that the main purpose of the study is to present the subjective assessme

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Gbakoro, Neka-Oloo Serekara, Fyneface Nmecha Akani, and Gabriel Nkwazema Ogbonna. "Tax Compliance Expenditure and Personal Income Tax Generation in Nigeria." GPH-International Journal of Business Management 06, no. 11 (2023): 164–85. https://doi.org/10.5281/zenodo.10361226.

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<strong>The study evaluated the implication of tax compliance expenditure on personal income tax in Nigeria from 1981 to 2021. The study employed taxpayer education, law enforcement, technology adoption, taxpayer service, and legal support as proxies for tax compliance expenditures. Secondary data were collected from the Central Bank of Nigeria Statistical Bulletin and the Federal Inland Revenue Service annual report. The analytical techniques used include stationarity, Johansen's co-integration, error correction estimations, and Granger causality tests. The study observed that taxpayer educat

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Vozel, Tjaša. "Development of Tax Procedural Law and Sectoral Case Law in Selected Countries." Central European Public Administration Review 16, no. 1 (2018): 119–36. http://dx.doi.org/10.17573/cepar.v16i1.361.

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The purpose of this paper is to examine the development of the Slovenian Tax Procedure Act and amendments thereto until 2017, in order to broaden the field knowledge on tax procedures within the administrative system as a whole. The Tax Procedure Act provides the general framework of the procedural tax system in Slovenia. The first version of the Tax Procedure Act (ZDavP) was adopted in 1996 and followed by five amending acts until the adoption of the second version (ZDavP-1) in 2004. The third and currently applicable version of the Tax Procedure Act (ZDavP-2) has been subject to over ten ame

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Fajarudin, Ibnu, Bambang Arwanto, Joko Suyono, and Niken Arief Rahayuana. "Criminal Tax Law Perspective on General Criminal Law in Indonesia." IJEBD (International Journal of Entrepreneurship and Business Development) 7, no. 5 (2024): 1003–11. https://doi.org/10.29138/ijebd.v7i5.2930.

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Purpose: Taxes are income that is very important for the balance of state income. Currently, tax is the largest contributor to the Indonesian APBN. In tax obligations, taxpayers carry out their rights and obligations using the self-assessment method. Tax avoidance and even tax evasion are very likely to occur. Enforcement of criminal law in the field of taxation (tax enforcement) in order to increase taxpayer compliance. This research aims to look at the perspective of tax criminal law on general criminal law in Indonesia. This research uses a descriptive analytical method by collecting severa

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Park, Hun. "Corporate Income Tax Law." Seoul Tax Law Review 28, no. 2 (2022): 447–49. http://dx.doi.org/10.16974/stlr.2022.28.2.009.

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Wecht, Alan C. "The New Tax Law." AAOHN Journal 35, no. 9 (1987): 414–15. http://dx.doi.org/10.1177/216507998703500907.

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20

Darák, Péter. "Should Tax Law Be Interpreted? Is It Right to Interpret Tax Law?" Annales Universitatis Scientiarum Budapestinensis de Rolando Eötvös Nominatae. Sectio iuridica 57 (2018): 57–64. http://dx.doi.org/10.56749/annales.elteajk.2018.lvii.5.57.

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Kim Jihyun. "Review of 2012 Corporate Tax Act Law and Income Tax Law Cases." Seoul Tax Law Review 19, no. 1 (2013): 423–66. http://dx.doi.org/10.16974/stlr.2013.19.1.011.

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22

Kyungseok Oh. "Review of Cases in 2014 ‘Corporate Tax Law’ and ‘International Tax Law’." Seoul Tax Law Review 21, no. 2 (2015): 409–39. http://dx.doi.org/10.16974/stlr.2015.21.2.011.

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23

Woźniak, Krzysztof, Raul. "Tax odysey-tax evasion wchich ends with penalty?" ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, no. 3 (2018): 90–96. http://dx.doi.org/10.5604/01.3001.0012.7943.

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The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit

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Moser, William J., and Andy Puckett. "Dividend Tax Clienteles: Evidence from Tax Law Changes." Journal of the American Taxation Association 31, no. 1 (2009): 1–22. http://dx.doi.org/10.2308/jata.2009.31.1.1.

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ABSTRACT: We investigate institutional investors' preference for dividend-paying stocks following changes in the dividend tax penalty during the sample period from 1987 until 2004. Following prior literature we separate institutions into tax-advantaged and taxable cohorts and find that when the dividend tax penalty is positive, high-dividend firms constitute a significantly larger (smaller) percentage of tax-advantaged (taxable) institutions' portfolios. Multivariate regressions involving institutional ownership levels and changes confirm our initial findings. We estimate (for the median divid

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Rarytska, V. B. "LEGAL CONSTRUCTION OF TAX UNDER EU TAX LAW." Juridical scientific and electronic journal, no. 5 (2024): 322–25. http://dx.doi.org/10.32782/2524-0374/2024-5/79.

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Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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27

Brodersen, Christian, and Tino Duttiné. "Improvements in German Tax Law for Tax Planning and Tax Transactions." Intertax 38, Issue 5 (2010): 306–11. http://dx.doi.org/10.54648/taxi2010033.

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The German Corporate Tax Reform 2008 was strongly criticized for its accelerating effect on the financial downturn of the German economy. The provisions introduced under the interest barrier and the limitations in using loss carry-forwards often-forced businesses to pay taxes when in fact no profits were earned. The new coalition took it as one of its first missions to introduce relief from these detrimental effects of the 2008 reform. As a result, the interest barrier was eased in its impact on smaller businesses and restructuring privileges were introduced to limit the tax detriments for eco

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Kirillov, Dmitry A. "On Bringing Negligence Provisions in Tax Law in Compliance with the Criminal Law Approach." Taxes 1 (February 29, 2024): 34–38. http://dx.doi.org/10.18572/1999-4796-2024-1-34-38.

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Starting from 2023, the tax authorities are instructed to warn the taxpayer directly in the decision on the results of the tax audit about the consequences of the presence of signs of a tax crime in a tax violation. Since tax crimes are committed only with intent, the tax authority, warning the taxpayer, must justify the existence of intent in the text of the decision and as part of the tax offense. Due to the specifics of the regulation of careless guilt in the Tax Code of the Russian Federation, a wider range of acts is intentional from the point of view of tax law than from the point of vie

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Dassesse, Marc. "Human Rights, European Law and Tax Law." EC Tax Review 3, Issue 3 (1994): 86–90. http://dx.doi.org/10.54648/ecta1994018.

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Tanto, Viola. "Abuse of Law Doctrine in Tax Law." European Journal of Social Science Education and Research 7, no. 3 (2020): 156. http://dx.doi.org/10.26417/714qwq94w.

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This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Italy was very challenged. The purpose of this paper is to verify, in the light of most interventions the latest case law of the European Court of Justice, if it exists in the field of direct and indirect taxes, a general principle of abuse of law. The existence of this provision will be analyzed in the context of the principle of legal certainty. We should analyse the concept of abuse of law as a normative

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Popovic, Dejan, and Gordana Ilic-Popov. "Relationship between tax law and private law." Anali Pravnog fakulteta u Beogradu 64, no. 1 (2016): 11–30. http://dx.doi.org/10.5937/analipfb1601011p.

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32

Szecówka, Paweł. "Recepcja elementów idei prawa Gustawa Radbrucha na grunt prawa podatkowego." Studia Iuridica, no. 88 (December 13, 2021): 425–41. http://dx.doi.org/10.31338/2544-3135.si.2021-88.24.

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The analysis of the elements of Gustaw Radbruch’s idea of law and their transfer to the theory of taxation area unlocks the potential to formulate important postulates for the tax legislator and the tax administration. Particular attention should be paid to the purposefulness of law, which calls for an entirely new perspective on establishing tax law, which may revolutionize the state-taxpayer relationship. The other postulates can also inspire the development of better tax law. Tax law may be better for both sides of the public-law relationship, and not only for taxpayers who (as it seems), e

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Ghasemi Banabari, Hamidreza, Ensieh Godarzi, Zeinab Mousavi, and Mahshid Mohammadrezaei Ardakani. "Justice-Oriented Indicators in The Tax System Based on Direct Tax Law and Value Added Tax Law." Journal of Tax Research 32, no. 62 (2024): 182–211. http://dx.doi.org/10.61186/taxjournal.32.62.182.

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Drüen, Klaus-Dieter. "Tax in History: Hundred Years Tax Code in Germany." Intertax 47, Issue 11 (2019): 979–85. http://dx.doi.org/10.54648/taxi2019098.

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This year, the Reich Tax Code (RTC) celebrates its hundredth birthday. This codification was a milestone for tax law and tax jurisprudence in Germany. It was the prelude and basis for the unification and consolidation of the countless tax laws of the German States. The German Tax Code that, as a general law, forms tax procedure law and tax law of obligations as an overarching part of tax law, has been employed as a model and source of inspiration for some foreign tax procedure codes. This hundredth birthday is the occasion to trace its origin, its content, and its impact history as well as ess

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Smolitskaya, Elena E. "The Civil Law Influence on the Tax Law Terminology and Legal Institutions." Russian Journal of Legal Studies (Moscow) 9, no. 4 (2023): 71–76. http://dx.doi.org/10.17816/rjls101386.

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The purpose of this study is to analyze civil laws influence on tax law terminology and legal institutions. The article proves that the civil and tax law interconnection is based on unified property algorithms, which serve as the basis of most legal institutions of these branches of law. This permits civil law, as a relatively old and advanced branch of law, to have a great impact on tax law. In addition, this article investigates the continuation of civil and tax legal regulation that is causing civil events and legal facts to be considered in tax rules. The analysis of civi

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Jang Sungdoo. "Review of 2013 “Income Tax Law” and “Inheritance and Gift Tax Law” Cases." Seoul Tax Law Review 20, no. 1 (2014): 325–73. http://dx.doi.org/10.16974/stlr.2014.20.1.009.

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van Eijsden, Arjo. "The Impact of European Law on Domestic Procedural Tax Law: Wrongfully Underestimated?" EC Tax Review 19, Issue 5 (2010): 199–209. http://dx.doi.org/10.54648/ecta2010026.

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CJ case law reveals that European law is having an increasing influence on procedural tax law. In this article, an overview of the influence of European law on procedural tax law will be depicted. Procedural tax law is here defined as the totality of rules regarding the manner in which material tax liabilities should be expressed in the actual payment of tax. The authors will describe the above-mentioned influence in two articles. In part 1, the authors first outline the European law framework against which domestic procedural tax law should be tested. Subsequently, they discuss in more detail

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Patel, Hrishitva. "Analysis Of Tax Avoidance Crimes According To Tax Law And Criminal Law In Indonesia." Journal Transnational Universal Studies 1, no. 1 (2023): 15–22. http://dx.doi.org/10.58631/jtus.v1i1.3.

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The purpose of this study is to analyze taxation and criminal law against tax evasion crimes. This study used descriptive qualitative method. The type of data used in this study is qualitative data, which is divided into two categories, namely primary data and secondary data. Sources of data obtained through library research techniques (library research). The results of this study are tax avoidance or resistance to taxes are obstacles that occur in tax collection resulting in reduced state treasury revenues. Resistance to taxes consists of active resistance and passive resistance. In Indonesia

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Marian, Omri. "Reconciling Tax Law and Securities Regulation." University of Michigan Journal of Law Reform, no. 48.1 (2014): 1. http://dx.doi.org/10.36646/mjlr.48.1.reconciling.

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Issuers in registered securities offerings must disclose the expected tax consequences to investors investing in the offered securities (“nonfinancial tax disclosure”). This Article advances three arguments regarding nonfinancial tax disclosures. First, nonfinancial tax disclosure practice, as the Securities and Exchange Commission (the SEC) has sanctioned it, does not fulfill its intended regulatory purposes. Currently, nonfinancial tax disclosures provide irrelevant information, sometimes fail to provide material information, create unnecessary transaction costs, and divert valuable administ

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Lyutova, O. I. "Digital Transformation of Tax Law Principles." Journal of Digital Technologies and Law 2, no. 1 (2024): 163–80. http://dx.doi.org/10.21202/jdtl.2024.9.

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Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and synthesis, induction and deduction) and special-legal (formal-legal, comparativelegal) methods of cognition.Results: the main features of tax law principles characterizing their digital development were defined, namely: the expansion of the list of such principles and the changes in their content, predominantly at the level of institutional principle

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Sophio Paliani, Sophio Paliani. "Tax Control." Economics 105, no. 6-8 (2022): 49–59. http://dx.doi.org/10.36962/ecs/105/6-8/2022-49.

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The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of administration methodology, technical means, staff skills and other measures. Based on the principle of constitutional rank of equality of citizens before the law and the administrative body, the rule of law must be clearly defined, clear and unambiguous. T

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Sekretaryov, Roman Viktorovich. "Interdependent persons in tax law: problems of law enforcement." Налоги и налогообложение, no. 6 (June 2024): 81–89. https://doi.org/10.7256/2454-065x.2024.6.72113.

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The object of the study is the legal relations between interdependent persons in relation to the fulfillment of their tax obligations. The subject of the study is the tax legislation of the Russian Federation, judicial arbitration practice in tax disputes, and the doctrinal views of modern jurists. Special attention is paid to the analysis of current law enforcement practice, analyzing which the author tries to find out current trends in the application of tax legislation. The relevance of the chosen topic is due to the need to find an objective balance between public and private interests. On

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Lasinski-Sulecki, Krzysztof. "Is Soft Law Making Hard Law Too Hard?" Global Trade and Customs Journal 17, Issue 4 (2022): 171–76. http://dx.doi.org/10.54648/gtcj2022022.

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Soft laws are created for many reasons to serve various purposes. This article focuses on acts of soft law that are adopted to facilitate the process of applying hard law (or complying with it) and to standardize the understanding of international agreements. In the field of customs law, one can point, for instance, to opinions adopted by the World Customs Organisation. The Organisation for Economic Co-operation and Development (the OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the Commentary to the OECD Model Tax Convention on Income and on Capita

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McNulty, John K. "Flat Tax, Consumption Tax, Consumption-Type Income Tax Proposals in the United States: A Tax Policy Discussion of Fundamental Tax Reform." California Law Review 88, no. 6 (2000): 2095. http://dx.doi.org/10.2307/3481214.

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Khoma, Svitlana, and Теtiana Dolishnia. "FEATURES OF TAXATION DURING MARTIAL LAW." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 25(53) (2022): 118–24. http://dx.doi.org/10.25264/2311-5149-2022-25(53)-118-124.

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To liberalise taxation and support business during martial law, the government introduced a 2% rate on turnover instead of VAT and income tax. The calculations confirm the planned reductions in budget revenues as a result of changes in the tax system; these reductions are not likely to be temporary. The changes introduced by the government are not a tax reform, but a need to support taxpayers during the russian federation's aggression. In such a difficult economic environment for domestic enterprises, it is relevant to study advantages and disadvantages of a new tax policy, which may (or may n

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Jędruczyk, Elżbieta, and Magdalena Kupraszewicz. "TAX LAW EROSION ON EXAMPLE OF REAL ESTATE TAX." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 87 (2017): 129–38. http://dx.doi.org/10.18276/frfu.2017.87/2-11.

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Folloni, André, and Renata Brindaroli Zelinski. "ENVIRONMENTALLY ORIENTED TAX LAW AND THE BRAZILIAN TAX SPECIES." Veredas do Direito: Direito Ambiental e Desenvolvimento Sustentável 13, no. 25 (2016): 93–109. http://dx.doi.org/10.18623/rvd.v13i25.571.

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The theme of this paper is environmental taxation in Brazil and, more specifically, the function of tax in regard to environmental protection – taxation on fiscal and non-fiscal purposes –, as well as the possibilities and limits of the environmental use of tax species referred to in the Brazilian Constitution. The objectives are, on the one hand, to demonstrate that taxes can be created with an environmental orientation, and, on the other hand, to expose doctrinal divergences and convergences concerning the modalities of environmental taxation regarding its use in the different kinds of Brazi

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AZARKHIN, A. V., and R. V. PETROV. "Tax benefits as an institution of Russian tax law." Eurasian Law Journal 4, no. 143 (2020): 242–44. http://dx.doi.org/10.46320/2073-4506-2020-4-143-242-244.

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Sormin, Aflintua H., Alhabieb Amanggori, and Dr Prianto Budi Saptono. "Indonesian Double Tax Avoidance (P3B) In International Tax Law." International Journal of Scientific and Research Publications (IJSRP) 11, no. 8 (2021): 257–59. http://dx.doi.org/10.29322/ijsrp.11.08.2021.p11635.

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Lyutova, Olga I., and Irina D. Fialkovskaya. "Blockchain technology in tax law theory and tax administration." RUDN Journal of Law 25, no. 3 (2021): 693–710. http://dx.doi.org/10.22363/2313-2337-2021-25-3-693-710.

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The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The relevance of the study of application of blockchain in tax relations is due to the need to assess the tax consequences of transactions using digital financial assets, as well as emergence of new directions for improving tax control based on blockchain technology. The purpose of the study is to analyze the provisions of Russian and foreign tax legislati

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