ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Education
Social Sciences
Law
Medicine / Sub specialtie
Research
Architecture and Urbanism
Public health
Religion
Biology
all records (73)

Languages
English
Spanish
Portuguese
French
German

Countries
Indonesia
USA
Brazil
South Africa
Spain
Italy
Ukraine
Canada
Romania
India
all records (72)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
5.769  Articles
1 of 578 pages  |  10  records  |  more records»
Treasury is the backbone of any progressive government system and tax is vital source of its funds. In majority of countries tax is the primary source of revenue but in some oil based economies especially middle east countries, it is not the primary sourc... see more

This article suggests a mathematical justification of the possibility of transition to progressive taxation on personal incomes, allowing socially redistribute the tax burden between different groups without losing the total amount of tax yield to the sta... see more

Thomas Piketty’s book Capital in the Twenty-First Century has resulted in a sustained political and academic debate about capitalism in the 21st century. This article discusses the relevance of the book in the context of Karl Marx’s works and the politica... see more

Since Legislative Assembly approved Law No. 7 of 1983 on Income Tax, as last amended by the Law No. 36 of 2008 (so there are four time changes, namely by the Law No. 7 of 1991, then No. 10 of 1994, furthermore No. 17 of 2000 and the last No. 36 of 2008), ... see more

Taxation according to the ability to pay is one of the basic constitutional principles of tax law. With the provision in Turkey Constitution paragraph 1 of Article 73 "Everyone, to meet the public expenditure according to his financial power, is obliged t... see more

The aim of the article is a comparative legal study of the organizational aspects of fiscal authorities in Ukraine and in some foreign countries and so to determine ways to improve domestic legislation in this area. The subject of the study is the domesti... see more

RESUMENLa investigación tuvo como objetivo principal determinar la importancia del principio de capacidad contributiva en el régimen jurídico tributario nacional, para que contribuya a evitar la afectación al patrimonio de los sujetos pasivos, y a la par ... see more

Tax is the largest source of revenue for country, especially Indonesia. In achieving the level of tax compliance and maintaining the level of compliance is an issue of concern in both developed and developing countries. This research was conducted at the ... see more

Several cases of criminal acts in the field of taxation show differences in calculating losses in state revenue between prosecution and judge's decisions; several decisions acquit or punish a defendant. There is still ambiguity in treatment between the ap... see more

1 of 578 pages  |  10  records  |  more records»