VERGİLERİN KANUNİLİĞİ İLKESİ BAĞLAMINDA CUMHURBAŞKANININ VERGİ İLE İLGİLİ DÜZENLEYİCİ İŞLEM YAPMA YETKİSİ ÜZERİNE BİR İNCELEME by Ahmet Erdem

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The Principle of Independence in the Fulfillment of Tax Obligations in the Context of Digitalization of the Economy by O. I. Lyutova

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Taxation of Retained Profits of Enterprises and Income from Capital Assets by Manfred Rose

“…To reform this tax law, a taxation of profits adjusted for notional interest on equity is proposed. …”
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Why EU revenue matters: A case for an EU digital levy by Katerina Pantazatou

“…This Article draws upon and connects three different developments: the ‘internationalisation’ of tax law and EU tax law, specifically; the increasing digitalisation of the economy, and the European Union’s need for more revenue to deal with the financial consequences of the COVID-19 pandemic and other policy priorities. …”
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Dilemmas with brand management in clusters by Barbara Szymoniuk

“…Another dilemma of brand management in clusters is related to the issue of granting the trademark to cluster participants and ensues from the Polish tax law. In the case of clusters operating as a business enterprise and sharing the trademark for money, the situation with tax law seems to be clear; however, it is more complicated when a cluster functions as a non-profit association which, additionally, does not wish to be registered as a VAT payer. …”
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Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers by Johannes Stößel, Julian Schneidereit, Sonja Stockburger

“…We identify the essential points in current German inheritance and gift tax law, which make it possible to transfer large assets with no or low inheritance tax burden. …”
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New Environmental Protection Taxes in China from the Perspective of Environmental Economics by Qianyang Tu, Ying Wang

“…China enacted new Environmental Protection Tax Law in 2018 and abolished the old system of pollution discharge fees. …”
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Research and Development, R&D, Software Development, Tax Credit by Pavel Hájek

“…However, it is also a useful basis for tax advisors, attorneys specializing in tax law, owners of small and medium-sized software companies and other individuals who are actively interested in indirect R&D support. …”
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Gloss on the judgment of the Supreme Administrative Court in Warsaw of 22 August 2023, III FSK 354/23 by Oskar Bednarczyk, Patrycja Szkudlarek

“…Despite its unquestionable merit, the verdict does not address the issue of introducing changes to the tax law in the middle of the fiscal year, considered inconsistent with case law practice and the recommendations of the Constitutional Court. …”
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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

“…Moreso, governments should formulate unequivocal tax policies that would aid tax law and administration that would encourage business growth. …”
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The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator by Ha Thi Hai Do, Yen Thi Hai Mac, Hoa Thi Van Tran, Thuy Thi Le Nguyen

“…The findings of the study suggest some policy implications for improving tax compliance in Vietnam including (1) continuously improving the information technology infrastructure for both tax authorities and enterprises; (2) widely disseminating tax law and providing support services to enterprises; (3) upgrading the e-tax system to ensure the effective coordination between tax authorities, tax officials, enterprises, and other authorities in applying e-tax; (4) consolidating the supervision and assessment of the adoption of e-tax; (5) promoting information and education on the perception of complying with the tax law for taxpayers in particular and the entire population in general; (6) developing a tax administration strategy based on tax compliance.…”
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THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK by Edyta Piątek

“…The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions. In order to build the value and structure of their assets in the balance sheet and act against the principle of substance over form, enterprises separate and contribute economic resources that do not meet the definition of assets to newly established companies. …”
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Tax evasion: initiation of pre-trial investigation, primary actions, main directions of the pre-trial investigation body’s work by O. V. Hryhorashchenko

“…It analyses scientific works whose authors have studied the peculiarities of theoretical and practical aspects of tax relations, in particular in the area of tax law violations related to tax evasion. The author's own definition of tax features has been formulated. …”
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Differentiation of Documented and Justification of Judicial Opinions by Mohammad Reza kaykha, shaghayegh amerian

“…Given that the observance of this principle has been emphasized in the constitution, civil and criminal procedure, and even as an accepted principle in quasi-judicial authorities, such as the law on handling administrative violations, the law on handling violations of the armed forces, and the tax law. is, the analysis of the nature of the words documented and substantiated to explain the difference between the two in order to resolve some ambiguities is considered one of the goals of this article. …”
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The Impact of China’s Environmental Protection Tax on Regional Economic Effects by Е Чэнхао, Игорь Анатольевич Майбуров, Wang Ying

“… In 2018, China adopted the Environmental Protection Tax Law, transitioning from administrative fees to statutory taxes. …”
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Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine by A. A. Barikova

“…It has been concluded that the principle of legal certainty should determine the legal policy on the implementation of the provisions of financial and tax law. Excessive discretion of law-enforcement officials will certainly not promote the rule of law, but one should take into account the current socio-economic situation in the country. …”
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Corporate tax avoidance and firm performance: the moderating role of ownership concentration and board independence by Muhammad Shaukat Malik, Muhammad Irfan, Samavia Munir

“…Corporate tax avoidance is planning strategies to use tax law and accounting standards to reduce the amount of tax payable to government and that is expected to improve firm performance. …”
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Danish Digital Design and the Gradual Erosion of Technology Neutral Administrative Law by Michael Gøtze

“…Approach: The article establishes a discussion based on relevant sources of law such as the Danish political agreement on digitally ready legislation, examples of sectoral legislation (parts of Danish tax law), and the practices and recommendations of the influential Danish Parliamentary Ombudsman. …”
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Thin Capitalization Rules in EU Member States by Tatjana Ðukić

“…Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing importance of multinational firms. …”
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Context, Community, and Capital by Susanne Schindler

“…The resulting shift in architectural discourse, and the codification of these practices in zoning and tax laws, have remained in force in New York City to this day.…”
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