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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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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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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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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Modeling the quality of tax audit based on the acceptance of legal taxpayers in business by Mohsen Hajibabaei, Sina Kheradyar, Mojtaba Malekichoobari

“…Changes in tax laws and regulations have had a great impact on tax audits (Shim et al. 2024). …”
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TAX PLANNING AND THE TIMELINESS OF FINANCIAL REPORTING IN LISTED MANUFACTURING FIRMS IN NIGERIA by Ikponmwosa Michael Igbinovia, Amaka Nkiru Unamma

“…The study recommends that Managers take full advantage of tax avoidance and tax planning within the context of relevant tax laws, as they do not dampen firms’ ability to produce timely financial reports. …”
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Analysis of post-crisis accounting profession readiness by Nunung Nurhasanah, Ernasari Widy Astuti, Fathur Rokhman, Andi Raditya Prawira

“…Research using descriptive methods is used to provide a detailed description of the expected qualifications and skills.The results of this research found 17 levels of community proficiency, namely: (1) having work experience; (2) have Certificates A and B; (3) know tax laws and regulations; (4) able to operate computer programs; (5) have communication skills; (6) proficient in foreign languages; (7) have an independent attitude; (8) have high initiative; (9) have a disciplined attitude; (10) teamwork/organization skills; (11) willingness to work overtime; (12) wise and thorough attitude; (13) honest attitude; (14) responsible attitude; (15) accounting skills; (16) analytical skills; (17) writing and reporting skills. …”
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Entrepreneurial Budgeting in the Iranian Government Budget: Obstacles and Solutions by Seyyed Mohammad Moghimi, Alireza Salmanian

“…Results Obstacles to entrepreneurial budgeting of the Iranian government fall into five legal groups (gap between budget and upper-level documents, inflexibility of laws, weakness of tax laws, lack of transparency, lack of review in budget-receiving organizations), regulatory (weak administrative structure, wrong organizational culture, lack of organizational entrepreneurship, lack of specialization and meritocracy, commandment of the system of nepotism). …”
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Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

“…According to the results of the research, the following suggestions were presented: Revising tax laws and regulations in order to simplify and be more transparent in the tax system, which will lead to reducing opportunities for tax conversion and reducing tax corruption. 2- Creating tax incentives for long-term investments and job creation, especially in local industries and technological sectors.…”
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