Academic literature on the topic 'Protection of taxpayers' rights'

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Journal articles on the topic "Protection of taxpayers' rights"

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Priamitsyn, K. Yu. "BEFORE UNDERSTANDING THE CONCEPT OF TAX PAYERS’ RIGHTS." Actual problems of native jurisprudence, no. 05 (December 5, 2019): 128–31. http://dx.doi.org/10.15421/391971.

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The article is devoted to defining the concept of renewal of taxpayers’ rights in Ukraine. It is established that the concepts of “violation of the rights of taxpayers”, “protection of the rights of taxpayers”, “restoration of the rights of taxpayers” are not enshrined in the legislation; The examples prove the inefficiency of the procedure for renewal of taxpayers’ rights, which has occurred during the interaction of administrative bodies and taxpayers. An understanding of the subjective rights of taxpayers has been established and their relationship with the legitimate interests of taxpayers
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Bussman, John F., and James Lasseter, Jr. "Taxpayers Rights And IRS Obligations Before And After The 1988 Taxpayers Bill Of Rights." Journal of Applied Business Research (JABR) 7, no. 1 (2011): 112. http://dx.doi.org/10.19030/jabr.v7i1.6268.

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Greater protection for taxpayers is an idea whose time has finally arrived. The greater protection provided by the Taxpayer Bill of Rights, included in the Technical and Miscellaneous Revenue Act of 1988 (TAMRA) is a good start in consumerism but it does have significant limitations. Surprisingly, along with the greater protection taxpayers have under the new law comes even more accountability by taxpayers to the Internal Revenue Service. This article addresses these new protections, their limitations and the new accountabilities by taxpayers to the IRS.
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Shin, Ho Young, and Hee Seung Suh. "A study on Securing Effectiveness of the Taxpayer Rights Protection System." KOREAN SOCIETY OF TAX LAW 7, no. 2 (2022): 103–39. http://dx.doi.org/10.37733/tkjt.2022.7.2.103.

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It has been many years since the taxpayer rights protection system was introduced and implemented. Korea’s taxpayer rights protection system seems to be a strong system for protecting taxpayer rights at first glance due to its diverse aspects and wide legal scope, but in fact, the way current system works is a question of whether the form and substance are equal.
 This study consisted of examining the current status and operation of the taxpayer rights protection system, comparing it with other country systems, analyzing problems arising in the process of implementing the system, and pres
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Peeters, Bart, and Zhe Chen. "Article: A Study on the Protection of Taxpayer Rights in an Era of Enhanced Exchange of Information: How Can the Chinese Approach Be Improved?" Intertax 50, Issue 8/9 (2022): 579–603. http://dx.doi.org/10.54648/taxi2022058.

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This study explores taxpayer protection under the exchange of information (EOI) in China. From a comparative study between Chinese law and European law in general (combining EU law and the ECHR as interpreted by the European Court of Justice (ECJ) and the European Court of Human Rights (ECtHR)), possible improvements for the Chinese approach are suggested. The protection of taxpayers’ rights is divided into three different layers: confidential treatment of personal data, involvement of the taxpayer in the EOI-processes, and the right to remedy of taxpayers that have been treated incorrectly. W
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Polenchuk, M. D. "Taxpayer protection standard in international tax disputes." Law Enforcement Review 6, no. 2 (2022): 106–19. http://dx.doi.org/10.52468/2542-1514.2022.6(2).106-119.

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The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human Rights on application and interpretation of Article 6 “Right to a fair trial” of the European Convention on Human Rights in the context of the tax treaty disputes resolution procedures.The Author believes that the standard of protection of human right to a fair trial can be used as a starting point for the development of a taxpayer protection st
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Panchenko, Olha, Kseniia Kurkova, and Larysa Soroka. "Protection of taxpayers’ rights: peculiarities of administrative and legal regulation." ScienceRise: Juridical Science, no. 3(29) (September 30, 2024): 34–40. https://doi.org/10.15587/2523-4153.2024.320800.

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Taxation is an important element of any state’s functioning, because it is taxes that form the main part of revenues to the budget. The article is devoted to the analysis of administrative and legal regulation of the protection of the taxpayers’ rights in Ukraine. It is noted that the protection of the taxpayers’ rights is the most important prerequisite for the functioning of the tax system as a whole. The work examines the key legal acts regulating the taxpayers’ rights. Special attention is paid to the rights, which are divided into the following groups: the right to information, the right
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Drywa, Anna. "Taxpayer’s Right to Privacy?" Intertax 50, Issue 1 (2022): 40–55. http://dx.doi.org/10.54648/taxi2022004.

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In the last decade, one of the most important tax challenges has been the fight against tax evasion and tax crime. In response to these phenomena, a number of initiatives have been undertaken that have a side effect of reducing the privacy of taxpayers. In view of the many undoubtedly important observations made in the context of the fight against taxpayers’ dishonesty, this discussion seems to be overly biased and should be balanced by a reflection on the need to protect the rights of taxpayers, among others, and the right to privacy. Attention should be paid to the legislator’s visible tende
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VALDEZ VELAZCO, SILDA. "¿ES POSIBLE LA PROTECCIÓN INTERNACIONAL DE LOS DERECHOS DE LOS CONTRIBUYENTES?" SCIENTIARVM 1, no. 1 (2015): 19–22. http://dx.doi.org/10.26696/sci.epg.0125.

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ABSTRACT: In the present investigation, we seek to describe and establish how two international organizations such as the Inter-American Court of Human Rights and the European Court of Human Rights, precisely responsable for the protection of the human rights of the citizens of their member states, have managed to concretize the protection of the rights of taxpayers despite their poor regulation in international treaties base on those that impart justice. Thus, some of the cases in which there has been a ruling on tax issues are analyzed, the facts, the rights protected and how this protection
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Sofio Paliani, Sofio Paliani. "Protection of Taxpayers' Rights Legal Guarantees." Economics 105, no. 4-5 (2022): 90–100. http://dx.doi.org/10.36962/ecs105/4-5/2022-90.

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The Constitution is the main source of tax law; the constitutional norms define the basis of the financial-legal policy of the state, including the regulation of tax policy. Taxes are the important means of implementing financial and legal policy by the state. The fulfillment of the obligation by individuals and legal entities to pay the taxes established by the Constitution ensures the formation of the budget of all levels in the state. That is why this constitutional obligation has a special, public-legal significance, which is conditioned by the public-legal nature of the state government.
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Drywa, Anna. "The Taxpayer’s Right to Privacy in Context of the Article 48 of the Polish Act on National Revenue Administration (KAS)." Financial Law Review, no. 31 (3) (October 23, 2023): 55–70. http://dx.doi.org/10.4467/22996834flr.23.012.18596.

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The considerations concern a problem that is rarely raised on the basis of tax issues, namely the taxpayer's right to privacy. They are carried out in the context of one of the legal regulations which has a significant impact on the development of the protection of the privacy of the taxpayer. It should be noted that the changes to tax rules introduced in the last decade clearly indicate that the tax legislator shifts the boundaries of the taxpayer's inviolable privacy sphere. In the first part, an theoretical understanding of the notion of taxpayer's privacy will be considered. The considerat
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Dissertations / Theses on the topic "Protection of taxpayers' rights"

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Grigalashvili, Mariam. "Taxpayers’ rights protection during exchange of information : Whether taxpayers’ rights (right to privacy, participation rights) aresufficiently protected during exchange of information." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-409537.

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Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, et al. "The Rule of Law and the Effective Protection of Taxpayers' Rights in Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5732/1/SSRN%2Did3034360.pdf.

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The overall aim of this article is to analyse the taxpayers' rights in relation to the emerging standard of transparency with specific reference to Brazil, Colombia, South Africa and Uruguay. Exchange of information between tax authorities is increasing rapidly all around the world. This global development is largely the result of the introduction of the standard of transparency by the Organization for Economic Cooperation and Development ("OECD") with the political mandate of the G20 and more recently, in 2013, the introduction of the global standard of automatic exchange of information. Gove
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Васильєв, Є. О. "Питання реалізації платниками податків конституційного права на захист". Thesis, Українська академія банківської справи Національного банку України, 2006. http://essuir.sumdu.edu.ua/handle/123456789/61076.

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Відповідно до ч.1 ст. 55 Конституції України кожному гарантується право на оскарження в суді рішень, дій чи бездіяльності органів державної влади, органів місцевого самоврядування, посадових і службових осіб [1]. Право на судовий захист у разі неправомірних дій державних органів є одним з найважливіших прав платника податків, що обумовлюється суб’єктним складом податкових правовідносин.
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Yakovenko, Ivan. "Droits fondamentaux du contribuable dans les systèmes européens de protection des Droits de l'Homme." Thesis, Strasbourg, 2018. http://www.theses.fr/2018STRAA009.

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L’utilisation par les contribuables et leurs conseils des dispositions relatives aux droits de l’homme, en général, et de la Convention EDH, en particulier, n’a plus rien d’étonnant aujourd’hui. Les juridictions nationales se référent de plus en plus souvent à la Convention dans l’ensemble du contentieux fiscal. Certes, le sujet n’est pas facile à aborder car il se trouve à la croisée des chemins du droit public et du droit privé et, de par son champ d’application, se relève très vaste. L’étude a pour objectif d’identifier la position de la Cour EDH sur la matière fiscale lorsqu’elle joue un r
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MASTELLONE, Pietro. "La cooperazione fiscale internazionale. Contributo allo studio dell’equilibrio fra contrasto all’evasione fiscale internazionale e tutela dei diritti del contribuente." Doctoral thesis, Università degli studi di Bergamo, 2013. http://hdl.handle.net/10446/28802.

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This doctoral research analyses the delicate balance between the State’s interest to assess and recover unpaid taxes and taxpayers’ rights protection, which is increasingly jeopardised in cross-border co-operation procedures. When assessing and collecting taxes, States are often dealing with transnational situations, which have became extremely common in the present globalised economy. In this respect, taxpayers resort to ingenious tax planning schemes aimed at obtaining substantial reductions of the tax burden normally due to the tax office, making a great use of so-called tax havens. States
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Мельник, Н. М. "Досудове врегулювання податкових спорів". Master's thesis, Сумський державний університет, 2019. https://essuir.sumdu.edu.ua/handle/123456789/79416.

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Кваліфікаційна робота присвячена дослідженню актуальної проблематики досудового врегулювання податкових спорів, виробленню рекомендацій та практичних положень щодо вдосконалення національного інституту досудового врегулювання податкових спорів, в тому числі шляхом внесення змін до ПК України з метою приведення його норм до вимог європейських стандартів. Автором визначені основні поняття інституту досудового врегулювання податкових спорів; з'ясовано юридичні гарантії захисту прав і законних інтересів платників податків під час досудового вирішення податкових спорів; проаналізовано положення євр
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Andonie, Luisa. "Whistleblower protection programs compromise the reported taxpayer's privacy." Universitätsbibliothek Leipzig, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-224035.

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The United States Whistleblower Program’s inadequate protections have placed the privacy and confidentiality rights of United States taxpayers in a vulnerable state. By using the United States Whistleblower Program as an example, this paper seeks to illustrate the risk of eroding the confidentiality and privacy rights of the taxpayer, which is a risk that other national and international governments should likewise attempt to mitigate in their own whistleblower protection programs.
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Cordón, Ezquerro Teodoro. "Taxpayers rights in the exchange of information between Tax Administrations." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116574.

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This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such
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Britton, Phillipa. "Information exchange across borders and confidentiality rights of taxpayers from a South African perspective." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20305.

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In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become pertinent. Article 26 of the Organisation of Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital provides a standard for information exchange and also highlights the use of automatic exchange of information as being considered a standard form of information exchange.
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Moosa, Fareed. "The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5532.

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Doctor Legum - LLD<br>Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate includes bringing about socio-economic transformation, part of transformative constitutionalism, through progressively realising socio-economic rights. This dissertation examines the way in which tax administration may take place efficiently and effectively with due respect for taxpaye
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Books on the topic "Protection of taxpayers' rights"

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Service, United States Internal Revenue. Ensuring the protection of taxpayers' rights: Responsibilities of examination employees. Dept. of the Treasury, Internal Revenue Service, 2000.

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United States. Internal Revenue Service. Ensuring the protection of taxpayers' rights: Responsibilities of examination employees. Dept. of the Treasury, Internal Revenue Service, 2000.

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United States. Internal Revenue Service. Ensuring the protection of taxpayers' rights: Responsibilities of examination employees. Dept. of the Treasury, Internal Revenue Service, 2000.

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Duncan, Bentley, ed. Taxpayers' rights: An international perspective. Revenue Law Journal, School of Law, Bond University, 1998.

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européenne, Confédération fiscale. La protection du contribuable: Confédération fiscale européenne, 1959-1989 = Taxpayer protection. International Bureau of Fiscal Documentation, 1989.

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Bentley, Duncan. Taxpayers' rights: Theory, origin and implementation. Kluwer Law International, 2007.

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Ohio. Dept. of Taxation, ed. Ohio taxpayers' bill of rights: An explanation of the rights and obligations of citizens as taxpayers--. Ohio Dept. of Taxation], 2006.

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Maas, Robert W. Guide to taxpayers' rights and HMRC powers. 2nd ed. Tottel, 2009.

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Patrick, Mulindwa, ed. Rights to special protection. MISR, 2000.

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Goldsmith, Michael. Protection of third-party rights. U.S. Dept. of Justice, Office of Justice Programs, Bureau of Justice Assistance, 1992.

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Book chapters on the topic "Protection of taxpayers' rights"

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Pfeiffer, Mylana. "Taxpayers’ Rights, the Right to Data Protection and Cybersecurity in the EU." In Privacy and Identity Management. Between Data Protection and Security. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99100-5_8.

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Bentley, Duncan. "Taxpayer Rights and Protections in a Digital Global Environment." In Ethics and Taxation. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0089-3_11.

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Wolfram, Gary. "Taxpayers Rights and the Fiscal Constitution." In Politics, Taxation, and the Rule of Law. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1069-7_4.

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Tincani, Chiara. "Rights Protection." In Law for Professionals. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08487-4_9.

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O'Halloran, Kerry. "Protection." In Child Welfare and Rights. Routledge, 2024. http://dx.doi.org/10.4324/9781003269595-6.

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Meijknecht, Anna K. "Educational Rights." In Minority Protection — Standards and Reality. T.M.C. Asser Press, 2004. http://dx.doi.org/10.1007/978-90-6704-703-6_12.

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Olokooba, Saka Muhammed. "Taxpayers Rights and Obligations Under the Nigerian Tax Charter." In Nigerian Taxation. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_5.

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Johnson, Carol. "Defending the Mainstream, Women and Neoliberalism Under the Howard Government (1996–2007)." In Gender and Politics. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-64816-8_4.

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AbstractThis chapter focuses on Australian government policy but also provides relevant international examples. The advent of the Howard government was to see a major “weaponization” of gender equality arguments and policy. Liberal Party feminists became increasingly marginalised as the socially conservative right became dominant. Influenced by UK Thatcherite and especially US Reaganite conservative, neoliberal framing, the Howard government depicted itself as protecting so-called mainstream Australians against politically correct, elite, special interests who were trying to rip off Australian
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Mitchell, Tamsin S. "From protection to self-protection." In Human Rights, Impunity and Anti-Press Violence. Routledge, 2025. https://doi.org/10.4324/9781003374763-8.

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López-Arranz, Asunción. "Protection of Labor Rights." In Encyclopedia of the UN Sustainable Development Goals. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-319-95867-5_17.

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Conference papers on the topic "Protection of taxpayers' rights"

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Golovko, Liudmyla, Olena Hulak, Iryna Andrushko, Taras Pantaliienko, and Svitlana Chernik. "EVOLUTION OF THE PROTECTION OF ENVIRONMENTAL HUMAN RIGHTS AT THE EUROPEAN COURT OF HUMAN RIGHTS." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024v/4.2/s19.38.

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The purpose of this article is to provide a legal analysis of the practice of the European Court of Human Rights (ECtHR) in the field of protection of environmental human rights from the point of view of the following key aspects: severity threshold, degree of discretion, positive obligations of states. Special attention was paid to the latest case of Klimaseniorinnen Schweiz and others v. Switzerland. On April 9, 2024, the ECtHR for the first time upheld a complaint in a climate change case. This is the first time when an international court has ruled on issues related to climate change, alth
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Woltanowski, Piotr, Róża Kosińska, and Joanna Czapska. "Protection of Rights of Taxpayers That Are Not Defined as Physical Persons in Poland." 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.2018.43.

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Zhang, Yanwei. "Research on the Legislation Protection of Taxpayer's Right to Presumption of Honesty." 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-19.2019.39.

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Korzh, I. F. "SECTION 20. Human rights protection and human rights protection systems of Ukraine." In HUMAN RIGHTS AND PUBLIC GOVERNANCE IN MODERN CONDITIONS. Baltija Publishing, 2023. http://dx.doi.org/10.30525/978-9934-26-320-0-20.

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Gracella, Elsya, Budi Santoso, and Edy Sismarwoto. "Legal Protection of Breeder Rights and Farmer Rights concerning Protection of Plant Varieties." In 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.17-7-2019.2303342.

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Lucchese, Claudio, Michail Vlachos, Deepak Rajan, and Philip S. Yu. "Rights Protection of Trajectory Datasets." In 2008 IEEE 24th International Conference on Data Engineering (ICDE 2008). IEEE, 2008. http://dx.doi.org/10.1109/icde.2008.4497552.

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Sion, Radu, Mikhail Atallah, and Sunil Prabhakar. "Rights protection for relational data." In the 2003 ACM SIGMOD international conference on. ACM Press, 2003. http://dx.doi.org/10.1145/872757.872772.

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Trifonova, E. N., and R. I. Timofeeva. "Terms of civil rights protection." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-05-2018-15.

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Tretyakova, Tatyana O. "Features of trademark rights protection." In Современные тенденции развития частного права, исполнительного производства и способов юридической защиты. Санкт-Петербургский институт (филиал) федерального государственного бюджетного образовательного учреждения высшего образования "Всероссийский государственный университет юстиции (РПА Минюста России)", 2022. http://dx.doi.org/10.47645/9785604917459_168.

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Chen, Ke, Gang Chen, Tianlei Hu, and Jinxiang Dong. "Resilient Rights Protection for Product Data." In 2006 10th International Conference on Computer Supported Cooperative Work in Design. IEEE, 2006. http://dx.doi.org/10.1109/cscwd.2006.253246.

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Reports on the topic "Protection of taxpayers' rights"

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Kozlovskih, Dmitrij, Anna Kosova, Olga Dikonskaya, et al. Electronic educational resource "Consumer rights Protection". SIB-Expertise, 2022. http://dx.doi.org/10.12731/er0634.15122022.

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Электронный образовательный ресурс «Защита прав потребителей» составлен в соответствии с требованиями Федерального государственного образовательного стандарта высшего образования специальность 32.05.01 Медико-профилактическое дело, утвержденным приказом Министерства образования и науки Российской Федерации от 16 января 2017 г. №21 (с изменениями от 13.07.2017 г.), и с учетом требований профессионального стандарта 02.002 «Специалист в области медико-профилактического дела», утвержденного приказом Министерства труда и социальной защиты Российской Федерации от 25 июня 2015 г. №399н. Цель изучения
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Zaman, Tahir, Michael Collyer, Rachel Sabates-Wheeler, and Carolina Szyp. Beyond Rights-Based Social Protection for Forcibly Displaced People. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/basic.2022.006.

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Having a right that is not respected is not the same as having no right at all. At least this should not be the case. Failure to receive something to which you are entitled should lead to formal redress or failing that, protest. The rights-based discourse has a wider importance. If and when it is or should be used is significant. In terms of access to social protection (including social and humanitarian assistance), the rights-based discourse means there is no difference between refugees and others who fail to receive the protection to which they are entitled, such as Internally Displaced Peop
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Micco, Alejandro, and Arturo Galindo. Creditor Protection and Financial Cycles. Inter-American Development Bank, 2001. http://dx.doi.org/10.18235/0010790.

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We develop a model in which the elasticity of credit to exogenous shocks depends on creditor rights regulations. We show that an increase in creditor protection reduces the elasticity of credit supply to exogenous shocks, and hence the amplitude of the credit cycle. Using an extended set of a measure of creditor rights protection in the spirit of La Porta et al. (1998), we find that stricter creditor rights regulations not only increase the breadth of the credit market but also reduce the volatility of the credit cycle.
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Fang, Lily, Josh Lerner, and Chaopeng Wu. Intellectual Property Rights Protection, Ownership, and Innovation: Evidence from China. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22685.

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Minero Alejandre, Gemma. Ownership of Databases: Personal Data Protection and Intellectual Property Rights on Databases. Universitätsbibliothek J. C. Senckenberg, Frankfurt am Main, 2021. http://dx.doi.org/10.21248/gups.64578.

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When we think on initiatives on access to and reuse of data, we must consider both the European Intellectual Property Law and the General Data Protection Regulation (GDPR). The first one provides a special intellectual property (IP) right – the sui generis right – for those makers that made a substantial investment when creating the database, whether it contains personal or non-personal data. That substantial investment can be made by just one person, but, in many cases, it is the result of the activities of many people and/or some undertakings processing and aggregating data. In the modern di
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Krishnaswamy, Sudhir, and Jayna Kothari. Rights in Review: The Supreme Court in 2015. Centre for Law and Policy Research, 2016. http://dx.doi.org/10.54999/yvjn7797.

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Rights in Review is a CLPR publication which analyses 15 key judgments ruled by the Supreme Court in 2015. This publication seeks to acquaint the reader with various aspects of fundamental rights protection and their relevance and impact. The year 2015 saw the Supreme Court extend its scope of protection of fundamental rights to the internet in the case of Shreya Singhal v Union of India. This case struck down Section 66A of the Information Technology Act of 2000.
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Pinkowitz, Lee, Rene Stulz, and Rohan Williamson. Do Firms in Countries with Poor Protection of Investor Rights Hold More Cash? National Bureau of Economic Research, 2003. http://dx.doi.org/10.3386/w10188.

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Shahab, Sofaya. Recognising Heritage for Human Rights and Development. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ids.2024.023.

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This study focuses on the ways in which the Cultural Protection Fund intersects with the Integrated Review (IR), the objectives of Overseas Development Assistance (ODA) funding and the Foreign, Commonwealth and Development Office’s (FDCO) International Development Strategy (IDS). From the research, it is possible to see how heritage interventions, such as the CPF - and most specifically its community oriented approach - acts as a mode of operating within other spaces and areas. This includes promoting open societies by enhancing understanding and tolerance of other cultures and groups, further
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Krishnaswamy, Sudhir, Aparna Ravi, Jayna Kothari, and Varsha Iyengar. Rights in Review: The Supreme Court in 2014. Centre for Law and Policy Research, 2014. http://dx.doi.org/10.54999/gzzi5012.

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Rights in Review is a CLPR publication which analyses 15 key judgements ruled by the Supreme Court in 2014. This publication is aimed at acquainting the reader with various aspects of fundamental rights protection and the relevance and impact of the decisions in public life. The focus among the decisions in 2014 was the introduction of several procedural safeguards regarding death penalty review and mercy petitions by the Court. Apart from this, the Court also ruled on the issue of state regulation of religious and traditional practices and highlighted the secular freedom to adopt.
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Faith, Becky, Tony Roberts, and Laura Alfers, eds. The Digitalisation of Social Protection in Africa: The Perspective of Marginalised Workers. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ids.2024.022.

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The right to decent work including social protection is guaranteed to all citizens in multiple international human rights and labour rights conventions, as well as in African Union resolutions. However, many marginalised workers, including informal and rural workers, are excluded from social protection provisions. The digitalisation of social protection promised to increase the convenience and efficiency of accessing social protection entitlements (and it does for many), but millions of informal workers are being further excluded by digitalisation. This is the first study of digital social pro
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