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1.272  Articles
1 of 128 pages  |  10  records  |  more records»
The efficacy of environmental taxation in achieving global emission reduction and its impact on economic performance have been widely debated, in the context of sustainable development. However, the role of the judiciary system's effectiveness as a modera... see more

In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for ... see more

There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter. At the hear... see more

The absence of provisions regulating the substitution of criminal fines in the KUP Law, raises legal uncertainty for law enforcement officials, especially prosecutors in executing court decisions. Considering the recovery of state financial losses that ca... see more

 Esta investigação centra-se numa ferramenta, designada como e-Taxation, para promover a cidadania fiscal através das Tecnologias de Informação e Comunicação (TIC) aplicadas à área da contabilidade e fiscalidade. Na atual situação económica e finance... see more

This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from a sample of OECD countries, it provides compelling empirical evidence of a powerful impact of taxes on hou... see more

The work looks at the various efforts being made to make tax systems inflation-proof, from both a theoretical and practical standpoint. As to the latter, the author examines the taxation of interest income in an inflationary situation and makes some recom... see more

1 of 128 pages  |  10  records  |  more records»