The Impact of Digitalization on the Chosen Principles of Tax Law by Júlia Hoffmanová

“… Digitalization is revolutionizing various aspects of our lives, including the tax law. The article examines how digital economy is influencing the chosen principles of tax law. …”
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The Ne Bis In Idem Principle in Tax Law: European and Italian Frameworks by Stefania Lotito Fedele

Subjects: “…European tax law and case law, Italy, ne bis in idem principle, fiscal administration…”
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Corporate tax law: Does legal form neutrality make sense? by Reinald Koch, Dominika Langenmayr

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Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle by Bambang Djinarto, Slamet Suhartono, Syofyan Hadi, Sri Setyadji, Juan Nickalus

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Impacts of Tax Laws on the Performance of Small and Medium Enterprises: A Case Study of Kabale Municipality Kabale District. by Abaasa, Ruth

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Adopting Pillar One: an ideal model for the transformation of Indonesia’s Tax Law to realize SDGs goal XVII and it’s challenges by Amelia Cahyadini, Tasya Safiranita, Sherly Ayuna Putri, Josep Irvan Gilang Hutagalung, Fahriza

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A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye by Serap Püren

Subjects: “…tax law…”
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Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług by Adam Krychowski

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COSTUME FISCAL E A NORMATIVIDADE DAS PRÁTICAS REITERADAS DA ADMINISTRAÇÃO: UMA LEITURA SISTÊMICA DO DIREITO TRIBUTÁRIO by Rafael Köche

Subjects: “…Tax law…”
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Taxing data when the United States disagrees by Tarcísio Diniz Magalhães, Allison Christians

Subjects: “…Tax law…”
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Implementation of the financial standards of the European Union on the example of the legislative system of Ukraine and Germany by Coughlan V.

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The role and the meaning of unique register small and medium enterprises by M. Tipalina

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INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES by A. Lukashevich

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TÜRKİYE’DE MÜKELLEF DAVRANIŞLARININ ANALİZİ by Nihal Güneş Ay, Hakkı Mümin Ay, Adnan Söylemez

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

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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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