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Journal articles on the topic 'Tax privilege'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Gilang Pangestu, Yustiko Arvandero. "Analysis Performance of Tax Effort and Privilege Funds Influencing Economy of Special Region of Yogyakarta in 2014-2019." JEJAK 15, no. 1 (2022): 221–33. http://dx.doi.org/10.15294/jejak.v15i1.38586.

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Privileges funds is a fund originating from the State Revenue and Expenditure Budget which is allocated to fund special authorities of the Special Region of Yogyakarta. This study aims to determine the effect of privileges funds on the economy in the Special Region of Yogyakarta during 2014-2019 as well as to determine the condition of the tax business during the privilege period. The method used in this research is quantitative by using descriptive analysis to analyze data development and regression analysis to analyze the effect of privilege funds on selected indicators. The data used in thi

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2

Tiley, John. "PROFESSIONAL PRIVILEGE AND THE TAX MAN." Cambridge Law Journal 61, no. 3 (2002): 499–544. http://dx.doi.org/10.1017/s0008197302371708.

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R. (on the application of Morgan Grenfell & Co. Ltd.) v. Special Commissioner of Income Tax [2002] UKHL 21, [2002] 3 All E.R. 1 is an exercise in statutory interpretation in which different courts came to diametrically opposite views. The Revenue were trying to decide how MG, the taxpayer, should be assessed in relation to certain transactions and so asked MG to supply certain documents. MG declined, in part because these documents consisted of advice which MG had obtained from leading counsel and solicitors about whether the scheme behind the transactions would work; so the issue was the

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3

Oliva, Robert R. "The CPA-Client Privilege under I.R.C. § 7525: The Elusive Definition of “Tax Advice”." ATA Journal of Legal Tax Research 2, no. 1 (2004): 103–18. http://dx.doi.org/10.2308/jltr.2004.2.1.103.

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This paper analyzes the privilege extended by I.R.C. § 7525 to protect the confidentiality between federally authorized tax practitioners, such as CPAs, and their clients. Due to the complexity of the elements the article concentrates on the element that triggers the privilege, that is “tax advice.” Congressional intent, I.R.S. interpretations, and all the appellate opinions and the most relevant court opinions in the past 30 years are considered to provide a working definition for “tax advice.”

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4

Das-Gupta, A. "A New Measure of Fiscal Privilege." Public Finance Quarterly 16, no. 2 (1988): 244–52. http://dx.doi.org/10.1177/109114218801600206.

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A new measure of fiscal privilege is proposed which overcomes defects in Hills's earlier “Degree of Fiscal Privilege.” The measure is used to evaluate personal tax treatment of financial assets in India and wide differences in fiscal privilege are documented.

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5

Prejs, Ewa. "Reporting Tax Schemes Violates Legal Professional Privilege." Kwartalnik Prawa Podatkowego, no. 4 (December 30, 2023): 163–88. http://dx.doi.org/10.18778/1509-877x.2023.04.09.

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In this article, the author discusses the judgment of the CJEU in the case C-694/20 Orde van Vlaamse Balies and Others, which extends the protection of professional secrecy for lawyers. In the context of combating aggressive tax planning, the CJEU ruled that requiring licensed lawyers to inform other intermediaries involved in a tax scheme is unnecessary and violates the right to respectful communication with the client. The CJEU’s view that legal professional privilege takes precedence over tax objectives and obligations is the main novelty of the judgment under review. Individuals who consul

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6

ABU HASSAN, NORUL SYUHADA, MOHD RIZAL PALIL, ROSIATI RAMLI, and RUHANITA MAELAH. "Increasing Tax Compliance Behaviour Through Accommodative Approaches and Tax Rewards." International Journal of Economics and Management 17, no. 2 (2023): 211–28. http://dx.doi.org/10.47836/ijeam.17.2.05.

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The present paper uncovers the role of tax rewards and other determinants in increasing tax compliance behaviour in Malaysia. Focus is given to the accommodative approach, a ‘softer’ approach than the deterrence approach. Seven strategies are examined: tax education, treatment by the tax authority, Special Voluntary Disclosure Programme (SVDP), which are the Inland Revenue Board Malaysia (IRBM’s) current strategies together with four forms of proposed tax rewards which are cash vouchers, lucky draw, certificate of appreciation and privilege card. From a survey of 501 respondents, the results s

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7

Boel, Kristof. "Article: Is the Privilege Too Privileged? the Orde van de Vlaamse Balies Case Revisited." Intertax 52, Issue 11 (2024): 713–28. http://dx.doi.org/10.54648/taxi2024072.

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The objective of this article is to analyse the concept of the legal professional privilege in the field of taxation. First, the Orde van de Vlaamse Balies case is examined in which the CJEU struck down an element of the mandatory disclosure regime contained in the fifth amendment to the Directive on Administrative Cooperation (DAC 6) as it was considered a disproportionate infringement of the legal professional privilege. The article challenges whether the CJEU was correct in simply further developing its own and the ECtHR’s precedence to reach the conclusion that all activities of lawyers as

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8

Babina, Tania, Chotibhak Jotikasthira, Christian Lundblad, and Tarun Ramadorai. "Heterogeneous Taxes and Limited Risk Sharing: Evidence from Municipal Bonds." Review of Financial Studies 34, no. 1 (2020): 509–68. http://dx.doi.org/10.1093/rfs/hhaa028.

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Abstract We evaluate the impacts of tax policy on asset returns using the U.S. municipal bond market. In theory, tax-induced ownership segmentation limits risk sharing, creating downward-sloping regions of the aggregate demand curve for the asset. In the data, cross-state variation in tax privilege policies predicts differences in in-state ownership of local municipal bonds; the policies create incentives for concentrated local ownership. High tax privilege states have muni bond yields that are more sensitive to variations in supply and local idiosyncratic risk. The effects are stronger when l

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Selyukov, Mikhail V. "Analysis of tax revenues in the subjects of the Russian Federation." Siberian Financial School, no. 1 (August 1, 2023): 35–43. http://dx.doi.org/10.34020/1993-4386-2023-1-35-43.

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The article is devoted to the tax revenues that form the budgets of the subjects of the Russian Federation. On the basis of statistical data the analysis of tax revenues of regional and local budgets, which in turn are formed by the norms of deductions, declared at the federal level, as well as established by territorial units of the upper level. On the example of the Oryol and Tyumen regions the formation of the revenue part of their budgets in the context of taxes was analyzed. On the basis of the analysis the author has made a conclusion that sufficiently large losses of multilevel budgets

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10

Greggi, Marco. "Article: Shades of Transparency: DAC6 and the Client- Attorney Privilege." EC Tax Review 32, Issue 2 (2023): 67–82. http://dx.doi.org/10.54648/ecta2023012.

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Tax Law has become more and more a data-centric discipline through the years. The struggle against international tax avoidance and evasion has pushed the European union to pass a number of directives regulating the exchange of information and the taxpayers’ duty to disclose information and data concerning their business and investments. The article considers DAC6 (Directive on Administrative Cooperation, Council Directive 2018/822) a qualitative change in this scenario, as it appears to erode the client-attorney privilege. It imposes, for the first time, a duty of transparency to intermediarie

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Sunarmi, Sunarmi, Detania Sukarja, and Tri Murti Lubis. "The Standings of Tax Receivables in Bankruptcy Cases : A Study on Managing and Settling Assets." Syiah Kuala Law Journal 5, no. 3 (2021): 329–44. http://dx.doi.org/10.24815/sklj.v5i3.23347.

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The state's privilege right to tax receivables in bankruptcy cases is regulated differently under various laws and court decisions in Indonesia. In general, tax receivables in bankruptcy have privilege position over other creditors, including secured creditors such as banks, mortgage holders, fiduciary guarantees and finance companies, preferential creditors and concurrent creditors. The creditor’s tax debt to the state should be paid first before any payment to other creditors. However, the Director General of Tax under the Ministry of Finance of the Republic of Indonesia often faces problems

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12

Dumitru, Speranta. "Migration and Equality: Should Citizenship Levy Be a Tax or a Fine?1." Dossier : Migration, citoyenneté et inégalités globales 7, no. 2 (2012): 34–49. http://dx.doi.org/10.7202/1012995ar.

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It is often argued that development aid can and should compensate the restrictions on migration. Such compensation, Shachar has recently argued, should be levied as a tax on citizenship to further the global equality of opportunity. Since citizenship is essentially a ‘birthright lottery’, that is, a way of legalizing privileges obtained by birth, it would be fair to compensate the resulting gap in opportunities available to children born in rich versus poor countries by a ‘birthright privilege levy’. This article sets out a defence of three theses. The first states that equality of opportunity

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13

Moosa, Fareed. "Analysis of legal professional privilege in the Tax Administration Act." Tydskrif vir die Suid-Afrikaanse Reg 2021, no. 2 (2021): 294–310. http://dx.doi.org/10.47348/tsar/2021/i2a5.

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In hierdie artikel toon die outeur dat vir doeleindes van belastingadministrasie onder die Wet op Belastingadministrasie 28 van 2011, ’n belastingbetaler, afhangende van die besondere omstandighede, aanspraak kan maak op die gemeenregtelike voordele wat verband hou met die vertrouensverhouding tussen ’n kliënt en sy/haar regsverteenwoordiger. Verder toon die toepassing van die reëls van uitleg dat, in die Wet op Belastingadministrasie, die wetgewer by implikasie die konsep “regsprofessionele privilegie” breër geformuleer het as in die gemenereg. Daarom, in hierdie konteks, is die konsep nie be

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14

Rocha, Sergio André. "Countries Aggressive Tax Treaty Planning: Brazils Case." Intertax 44, Issue 4 (2016): 334–40. http://dx.doi.org/10.54648/taxi2016026.

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In the international taxation sphere, countries are channelling efforts and resources in the fight against ‘aggressive tax planning’ by enterprises and individuals. However, it is not unusual that countries will also use aggressive tax schemes to increase tax revenues, through measures that exceed internationally accepted standards. Brazil might be considered such a violator, at least from a moral standpoint. The Country has been creating tax-like contributions to tax transactions with non-residents beyond the thresholds established in tax treaties. The objective of this article is to analyse

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15

Haucap, Justus. "Steuern, Wettbewerb und Wettbewerbsneutralität." Perspektiven der Wirtschaftspolitik 13, no. 1-2 (2012): 103–15. http://dx.doi.org/10.1111/j.1468-2516.2012.00375.x.

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AbstractThe taxation of goods and services that are either non-tradable (such as local postal services) or only tradable to a limited extent is not subject to international tax competition. Hence, tax induced distortions of competition between different domestic firms can easily continue to exist even in an otherwise globalised economy. This article discusses two recent examples from Germany that illustrate the problem and demonstrate how consumption taxes can distort product market competition. First, the value-added tax privilege of Deutsche Post AG is discussed, and secondly, the air travel

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16

Ott, Julia. "Tax Preference As White Privilege in the United States, 1921–1965." Capitalism: A Journal of History and Economics 1, no. 1 (2019): 92–165. http://dx.doi.org/10.1353/cap.2019.0007.

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17

Vylkova, Elena S. "Tax Policy in the COVID-19 Pandemic: A Review of Publications in Leading Economic Journals." Administrative consulting, no. 12 (156) (June 7, 2021): 81–94. https://doi.org/10.22394/1726-1139-2021-12-81-94.

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In the context of the world-long coronavirus pandemic, it is now essential that it is successful to overcome, break out painlessly and restore economic growth as soon as possible. Tax policy has a significant place in solving these problems. The purpose of the review is to identify, generalize and interpret information on the nature, degree of systemicity, depth, quality, discussion, existing trends and trends, synergy of tax policy research in the conditions of the coronacism in leading economic journals to identify problematic and understudied areas of knowledge that are important for tax sc

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18

Hughes, Kirsty. "ACCOUNTANTS ARE NOT LAWYERS: LEGAL PROFESSIONAL PRIVILEGE, ACCOUNTANTS AND THE TAX MAN." Cambridge Law Journal 70, no. 1 (2011): 19–21. http://dx.doi.org/10.1017/s0008197311000080.

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19

Tiurina, M. "ECONOMIC CONSEQUENCES OF APPLICATION OF TAX SOCIAL PRIVILEGE ON ENTERPRISE UNDER THE TERMS OF CHANGES TO TAX LEGISLATION." Investytsiyi: praktyka ta dosvid, no. 23 (December 14, 2018): 78. http://dx.doi.org/10.32702/2306-6814.2018.23.78.

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20

Ostanaqulov, Alisher Abdurashidovich. "PECULIARITIES APPLICATIONS TAX BENEFITS AND PREFERENCES IN ENTREPRENEURIAL ACTIVITIES." Thematics Journal of Business Management 5, no. 1 (2022): 18–26. https://doi.org/10.5281/zenodo.6153448.

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<strong>Abstract: </strong>The article deals with theoretical questions ratio in the taxation system of terms such as tax relief and preference. The concept and essence of tax privileges and preferences, types and criteria for tax exemptions. based on the analysis conclusions that their similarities and distinctive features. And withdrawn proposals and theoretical recommendations of the scientific approach to the separation of these concepts.

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21

Muratov, Ruslan Adamovich. "History of the emergence of legal regulation of the activity of controlled foreign companies in the United States." Международное право и международные организации / International Law and International Organizations, no. 4 (April 2021): 11–21. http://dx.doi.org/10.7256/2454-0633.2021.4.35954.

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Extension of globalization process to the world economy allows conducting the economic activity outside the country of tax residency. It also entailed the emergence of various types of incentives in some jurisdictions, for example, preferential tax regime or non-taxation. Questions related to international taxation are currently most acute. The use of foreign jurisdictions through controlled foreign companies reduces the state tax revenue. For counteracting abuse of the privilege by taxpayers, the rules of controlled foreign companies have been developed and implemented in over 30 countries. O

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22

Zecker, Robert M. "“We Dare Entertain Thoughts not to the Liking of Present-Day Bigots”: Radical Slavs, Race, Civil Rights, and Anti-Communism in Red-Scare America." Journal of the Canadian Historical Association 25, no. 2 (2015): 117–57. http://dx.doi.org/10.7202/1032843ar.

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Developing a white identity was a key component in immigrants’ acculturation to America. Many immigrants learned to distance themselves from black fellow workers through cultural productions that delineated blacks as impermissible outsiders, and made a case for Slavic or Mediterranean inclusion in the Caucasian republic. Yet “red” immigrants resisted white privilege. During the 1930s-1950s, members of the International Workers Order endorsed anti-colonial movements and civil rights for blacks at home. The Slovak Workers Order and other IWO lodges joined the “American Crusade Against Lynching”

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23

Prastyo, Brian Amy. "PROSPEK PENERAPAN PP NO. 35 TAHUN 2007 SEBAGAI PENGATURAN INSENTIF PERPAJAKAN UNTUK MENDORONG PENINGKATAN R&D." Jurnal Hukum & Pembangunan 39, no. 2 (2009): 207. http://dx.doi.org/10.21143/jhp.vol39.no2.206.

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AbstrakThis article elaborates on tax incentive for research and development area.In recent government policy of the Republic Indonesia has governed underthe Government Regulation number 35 year 2007. The author deems thatthat regulation has some fundamentals weakness. The policy toward taxincentive commonly should make corporation can save in huge amount. Thataspect is also contained disadvantage to be abused. Hence abuse throughduty free privilege could happen like on imported goods selling which isimported by that privilege abuse in domestic market. Under the author sightsthen government ou

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Lіubov, P. Shatskova, and О. Partas Daria. "Features of taxation of business entities in the IT-industry." Economics: time realities 6, no. 52 (2020): 87–94. https://doi.org/10.5281/zenodo.4564619.

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This article investigated the current order of taxation of business entities of IT-industry. It was presented the scheme of taxation of business entities in IT-industry, depending on their role: taxpayers or tax agents. According to certain criteria it was made a comparison of different systems of taxation, which can be used by business entities of IT-industry. It was considered f number of existing schemes in the structure of the tax system, which reflect the possible variants of business activities in IT-industry, besides that the introduction of new projects aimed at the tax regulation of I

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Pakucs-Willcocks, Mária. "Between "Faithful Subjects" and "Pernicious Nation": Greek Merchants in the Principality of Transylvania in the Seventeenth Century." Hungarian Historical Review 6, no. 1 (2017): 111–37. https://doi.org/10.5281/zenodo.1250526.

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Towns in Transylvania were among the first in which Balkan Greeks settled in their advance into Central Europe. In this essay, I investigate the evolution of the juridical status of the Greeks within the Transylvanian principality during the sixteenth and seventeenth centuries in order to understand how they were integrated into the institutional and juridical framework of Transylvania. A reinterpretation of available privilege charters granted to the Greeks in Transylvania sheds light on the evolution of their official status during the period in question and on the nature of the “compa

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Hager, Mark A., and Susanne McArdle. "Dimensions of Sales Tax Exemption Policy: The Arizona Model." Nonprofit Policy Forum 6, no. 1 (2015): 45–57. http://dx.doi.org/10.1515/npf-2013-0012.

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AbstractState exemption of qualified nonprofit organizations from paying sales taxes on certain purchases is one tool by which government encourages private development and delivery of public goods. We review Arizona’s “transaction privilege” exemption for health nonprofits through review of statutes, interviews with state officials, interviews with nonprofits that seek and make use of the exemption, and secret shopping with Arizona businesses to see how they react to requests for tax-exempt purchases. We conclude that public data is inadequate for a full policy evaluation and that current exe

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Brazhnikova, Larysa, Svitlana Harna, and Antonina Shnurko. "The current state of organization of payroll calculations in the conditions of development of information technologies." INNOVATIVE ECONOMY, no. 1-2 (2020): 164–69. http://dx.doi.org/10.37332/2309-1533.2020.1-2.24.

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Purpose. The aim of the article is investigation of the current state of organization of payroll calculations in the context of constant change of the normative and legal framework and in the conditions of development of information technologies. Methodology of research. The theoretical and methodological basis of the research is the normative and legal framework, scientific works of domestic scientists on the problems of organization of remuneration in Ukraine. The research is conducted on the basis of the use of general scientific and special methods of cognition. The monographic method is u

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28

Fotic, Aleksandar. "Coping with extortion on a local level: The case of Hilandar’s Metochion in Zdravikion (Draviskos, Strymon region) in the sixteenth century." Balcanica, no. 50 (2019): 73–83. http://dx.doi.org/10.2298/balc1950073f.

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In the Ottoman Empire extortion on a local level was a frequent practice and it took diverse forms. The Ottoman documents preserved in the archive of the Monastery of Hilandar (Mount Athos) give us a picture of the ways in which its monks struggled to preserve their privileges and protect their large metochion at Zdravikion (about 700 donums). Their basic tax obligation to the ?master of the land? (sahib-i arz) was paid annually in a lump sum (maktu?) ever since 1481, when sultan Bayezid II exempted them from paying the tithe at the express request of the Wallachian voivode Basarab II ?epelu?.

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Cannas, Francesco, and Andrea Ballancin. "The ‘DAC 6’ and Its Compatibility with Some of the Founding Principles of the European Legal System(s)." EC Tax Review 29, Issue 3 (2020): 117–25. http://dx.doi.org/10.54648/ecta2020038.

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The current article has two main ‘centres of gravity’. First, it proposes a critical description of the primary points of the European Council Directive known as the ‘DAC 6’ for which the deadline for transposition into the domestic legislation of the Member States is rapidly approaching at the time of this writing. The description is contextualized in the findings of the Base Erosion and Profit Shifting (BEPS) Project. Subsequently, the authors address some of the main points raised by scholars and commentators with regard to its contents, especially the possibility that the mandatory disclos

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Felix, Joel. "Gary B. McCollim, Louis XIV’s Assault on Privilege: Nicolas Desmaretz and the Tax on Wealth." European History Quarterly 45, no. 4 (2015): 782–84. http://dx.doi.org/10.1177/0265691415607130t.

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Blaufarb, R. "GARY B. MCCOLLIM. Louis XIV's Assault on Privilege: Nicolas Desmaretz and the Tax on Wealth." American Historical Review 118, no. 1 (2013): 267–68. http://dx.doi.org/10.1093/ahr/118.1.267.

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TOKUNAGA, Suminori, and Mitsuru OKIYAMA. "Impact of Tax Privilege for Bio-Fuel Industry on Income Disparity among Farm Households in Thailand: Using a CGE Model." Studies in Regional Science 44, no. 1 (2014): 63–79. http://dx.doi.org/10.2457/srs.44.63.

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Напсо, М. Б. "О выявлении правового смысла новаций: иные лица и их налоговый статус". СОВРЕМЕННОЕ ПРАВО, № 10 (5 листопада 2023): 57–61. https://doi.org/10.25799/ni.2023.41.37.010.

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В статье рассматриваются сущность, причины и последствия введений в налоговом законодательстве категории иных лиц, наделенных правом уплачивать налог за налогоплательщика за счет собственных денежных средств. Проблема имеет несомненную актуальность в силу того, что наряду с наделением налоговых органов все большими полномочиями в сфере исчисления сумм налога наделение иных лиц правом уплаты налога является очередным этапом в реформировании правового регламентирования исполнения налоговой обязанности. Автор убежден, что главным недостатком рассматриваемого нововведения является его противоречие

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Chinda, Thanwadee, and Anatawat Chayutthanabun. "LONG-TERM BENEFITS OF REMANUFACTURED ELECTRIC VEHICLE BATTERY: A CASE OF THAILAND." Suranaree Journal of Science and Technology 31, no. 5 (2024): 010336(1–13). https://doi.org/10.55766/sujst-2024-05-e04612.

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Battery electric vehicle (BEV) is a potential solution to mitigate the environmental impacts for the automotive industry. However, the high BEV demand results in high electric vehicle battery (EVB) production and retired EVBs. This study utilizes the system dynamic modelling approach to explore the growth of BEV market based on key factors, namely the loan payment, fast charging station, driving range, available model, subsidy, tax reduction, and parking privilege. Benefits and costs of the remanufactured EVBs are then calculated to examine the feasibility of the EVB remanufacturing project. T

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Kheladze, Lia. "THE CHANGES OF TAX LAWS AND THEIR ESTIMATION." Economic Profile 16, no. 2(22) (2022): 98–105. http://dx.doi.org/10.52244/ep.2021.22.10.

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The topic of the article is very important and significant, because taxes are one of the main subjects in economic relation. Generally taxes can regulate the direction of Georgian economic and promote its rapid development. The innovation which realizes in taxes are mainly loyal and easing. Most of them are closely connected with covid-19 pandemic, while others are the result of Association Agreement of European Union. One of the most remarkable issues in the article is to collect and realize the information about taxpayers and after that plan to revise them. According to this method, the taxp

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Ariqah, Putri, and Siti Anisah. "ARRANGEMENT OF BANKRUPTCY DEBT REPAYMENT TOWARD EMPLOYEES IN INDONESIA AND GERMANY." Indonesia Private Law Review 3, no. 1 (2022): 53–68. http://dx.doi.org/10.25041/iplr.v3i1.2598.

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Employees have special rights in the settlement of bankrupt debts to obtain their rights as regulated in the Indonesian Bankruptcy Law. However, employees must compete with other creditors who also have privileges under bankruptcy law, such as the tax office, insurance policy holder, and bankruptcy fees. Due to the existence of several special creditors, employees do not get their rights in the first order as regulated in the labor law. This study aims to determine the mechanism for filing bankruptcy against debtors in terms of legal entities and the position of employees in paying bankruptcy

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Solner, Anna. "Instytucja udzielania ulg w spłacie zobowiązań z tytułu należności wynikających ze zwrotu środków europejskich." Prawo 322 (July 6, 2017): 89–100. http://dx.doi.org/10.19195/0524-4544.322.7.

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The institution of granting tax relief in the repayment of obligation resulting from the European funds refundThe purpose of this article is to indicate principles of granting tax relief in the repayment of obligations resulting from the European funds refund based on the administrative resolution given by the administrative body in cases when European funds disbursed as part of operational programmes were used contrary to its intended purpose, with violating procedures, charged undue or in the excess height. The article distinguishes three types of tax relief: redemption in one piece or in

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Drelichman, Mauricio. "Sons of Something: Taxes, Lawsuits, and Local Political Control in Sixteenth-Century Castile." Journal of Economic History 67, no. 3 (2007): 608–42. http://dx.doi.org/10.1017/s0022050707000253.

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The widespread ennoblement of the Spanish bourgeoisie in the Early Modern period has been traditionally considered one of the main causes of the “crisis of the seventeenth century.” Using a new time series of nobility cases I provide the first quantitative assessment of Castilian ennoblement. Contrary to established scholarship, I find that the tax exemptions cannot alone explain the flight to privilege. My data show that the central motivation behind ennoblement was to gain control of local governments. Although ennoblement reflected a high level of redistributive activity, there is no eviden

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Mitchell, Rebecca. "Comparative standards of legal advice privilege for tax advisers and optimal reform proposals for English law." International Journal of Evidence & Proof 19, no. 4 (2015): 246–69. http://dx.doi.org/10.1177/1365712715592832.

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Parrott, D. "Louis XIV's Assault on Privilege: Nicolas Desmaretz and the Tax on Wealth, by Gary B. McCollim." English Historical Review 129, no. 541 (2014): 1504–6. http://dx.doi.org/10.1093/ehr/ceu276.

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Ramadayanti, Sonya Liani. "Position of Tax Debt and Labour Right: Legal Review." Journal La Sociale 1, no. 4 (2020): 1–8. http://dx.doi.org/10.37899/journal-la-sociale.v1i4.131.

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This study aims to explain the position of tax debt and labour right in bankruptcy. The legal research method used in this research using normative research, the legal rules and legal principles used related to bankruptcy law, tax law and labour law will be a reference in describing the problem of the position of tax debt and labour right in bankruptcy cases. The Taxation Law gives a special treatment and higher position on which the tax debt is first to be paid by the debtor and followed by the right borne by the separatist creditor. On the other hand, Law Number 13 of 2003 concerning Employm

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Persson Osowski, Christine, and Christina Fjellström. "Understanding the ideology of the Swedish tax-paid school meal." Health Education Journal 78, no. 4 (2018): 388–98. http://dx.doi.org/10.1177/0017896918798421.

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Background: Children are provided with food at school in various ways. In Sweden, free school lunches are provided to all children of compulsory school age. Internationally, Sweden is fairly unique in this sense, which makes the country an important example to study and reflect upon. Objective: This article aims to describe the welfare ideology that underpins the provision of school meals in Sweden. Setting: Schools in Sweden. Method: The ideological underpinnings of the free school lunches provided in Sweden are described using the Seven Elements of Public Meals framework, which comprises the

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Напсо, М. Б. "Актуальные тенденции реализации принципов налогообложения". СОВРЕМЕННОЕ ПРАВО, № 9 (1 жовтня 2020): 37–44. https://doi.org/10.25799/ni.2020.83.40.012.

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Рассматриваются актуальные вопросы обеспечения исполнения обязанности по уплате налогов и развития клиентоориентированного подхода. Признание добровольности, удобства, простоты, экономичности исполнения налоговой обязанности в качестве главных механизмов противодействия уклонению от уплаты налогов актуализировало проблему теоретического осмысления обоснованности избранной концепции. Автор сосредоточил свое внимание на раскрытии характера взаимосвязи и взаимообусловленности принципа обязательности и презумпции добровольности, удобства, простоты, экономичности исполнения налоговой обязанности, и

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Cho, Wonhee. "Negotiated Privilege: Strategic Tax Exemptions Policies for Religious Groups and the Mongol-Yuan Dynasty in 13th-Century China." Journal of the Economic and Social History of the Orient 63, no. 1-2 (2019): 1–37. http://dx.doi.org/10.1163/15685209-12341503.

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Wein, Thomas. "Zertifikatehandel ist das am besten geeignete Instrument der Klimapolitik." Wirtschaftsdienst 105, no. 1 (2025): 64–68. https://doi.org/10.2478/wd-2025-0018.

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Abstract CO2 emissions from buildings and traffic are at the heart of the environmental policy debate. Proposals include no new combustion vehicles from 2035, at least 65 % of heating from renewable energy sources, extended certificate trading to emissions from buildings and traffic, speed limits on freeways, vehicle tax that is aligned more closely with CO2 emissions and the end of the company car privilege. How suitable are these instruments? If the most important assessment criterion for these measures – static efficiency – is applied, the result is a demand for comprehensive certificate tr

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BAYKARA TAŞKAYA, Arzu. "Cezâyir-i Bahr-i Sefîd Vilayeti 3.Bölge’de Madenler ve (Yurtdışına Akan Sermaye )." JOURNAL OF HISTORY AND FUTURE 8, no. 3 (2022): 729–78. http://dx.doi.org/10.21551/jhf.1150138.

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Abstract :Eyalet of the Archipelago, one of the most important provinces of the Ottoman Empire, had sanjaks consisting of the islands of Lemnos, Mytilene, Rhodes and Chios. The minerals that we will describe, although their boundaries have changed over time, are discussed in the area covering this geography. After being operated by the state during the classical period, Ottoman minerals became the focus of attention of domestic and foreign investors from the second half of the 19th century. Many of the minerals in the province we have discussed have not yet been fully determined. We see that f

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Gordziejew, Jerzy. "Materiały źródłowe do dziejów Wielkiego Księstwa Litewskiego. Cz. 7. Z problematyki miejskiej w XVII w." Rocznik Biblioteki Naukowej PAU i PAN 64 (2019): 27–51. http://dx.doi.org/10.4467/25440500rbn.19.003.14146.

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Source Materials for the History of the Grand Duchy of Lithuania. Part 7. on Municipal Issues in the 17th Century The source materials contained in this volume encompass a number of 17th-century documents that describe the introduction of political and tax regulations in towns of the Grand Duchy of Lithuania. The edition of the first two letters written in 1615 and 1636 and regarding the establishment of local municipal government in Słonim (a county town in the Nowogródek [Navahrudak] province) provides valuable information about the legal and political characteristics of towns of this region

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Ela, Nate. "Use-Based Welfare: Property Experiments in Chicago, 1895–1935." Social Science History 43, no. 02 (2019): 319–44. http://dx.doi.org/10.1017/ssh.2019.12.

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Use-based welfare achieves redistribution by reallocating rights to use and benefit from idle resources, rather than through tax and transfer. How and why has this form of welfare provision emerged as an urban institution, and what affects whether it endures? This article compares projects to grant poor and unemployed Chicagoans access to land for gardens and small farms between 1895 and 1935, explaining how this form of social support came about through experiments with rules, norms, and forms of property. While social policy is typically understood as emerging through the realization of righ

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Cannon, Brian T. "An Enduring Prestige: Land Grants in a Princely State Census." Journal of the Economic and Social History of the Orient 66, no. 3-4 (2023): 422–61. http://dx.doi.org/10.1163/15685209-12341599.

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Abstract This essay employs the land register of a late nineteenth-century Hindi census conducted in the princely state of Marwar (Rajasthan) to examine the durability of the tax-free (sasan) land grant regime over the course of three centuries. It evaluates the privilege sasan grants inured on their holders until the mid-twentieth century, when a series of a structural land reforms all but overnight changed the ways in which grant holders and their kin interacted with land and state authorities. The essay reads processes of land grant donation and maintenance across a wide social, economic, a

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Malherbe, Jacques. "DAC 6 and the European Rejection of Professional Secrecy Beyond That of Lawyers: The CJEU Judgment of 29 July 2024." EC Tax Review 34, Issue 2 (2025): 45–49. https://doi.org/10.54648/ecta2025013.

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The CJUE decided in its judgment of 29 July 2024 in answer to a question of the Belgian Constitutional Court that lawyers but not other persons having the right to represent taxpayers in court could be exempted from the obligation to notify other intermediaries that they were claiming legal privilege exempting them from the obligation to report certain cross-border tax arrangements under DAC 6. They had to inform their clients that this obligation rested on them. Is the exclusion from this right of other professionals subject to professional secrecy under national law justified? The author ana

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