Keresés
145 találatból megjelenítve: 91-100
Cím: Shaping Financial Accountability Via Participatory Budgeting - Theoretical Framework for Axiological and Legal Analysis
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Despite the potential of participatory budgeting, its possibilities to strengthen the common good principle are not fully implemented, due to the insuffcient accountability for the local expenditure. Thus, the main purpose ...
Cím: Local Government Financial Institution and FinTech
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article compares the characteristics of local government financial institutions and FinTechs in order to make an attempt to answer the question whether a local government financial institution may constitute a FinTech. ...
Cím: Tax Rulings in Poland - Wealth or Crisis?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article addresses the issues of significance and practice of applying the provisions concerning tax interpretations in Poland. This issue is presented in the context of global trends, especially in the law of the ...
Cím: Immovable Property Tax Exemptions as a Tool of Tax Policy
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This text is dealing with the exemptions from the immovable property tax in the Czech Republic. it brings a new classification of tax exemptions and it overviews this type of correction components. it critically analyses ...
Cím: 100 Years of Taxes as a Means of State Functioning
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The article is prepared for the international Scientific Conference Currency, Taxes and Other institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia. The chosen topic is up-to-date ...
Cím: Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the ...
Cím: How Much Tax Harmonisation Is Needed?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The paper concentrates on tax harmonisation in the European Union. The author shows its development and results, and brings some case law examples. The paper deals with a problem whether taxes should be harmonised further ...
Cím: The System of Financial Regulation
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is devoted to the analysis of the legal nature of cryptocurrency as an object of financial and legal regulation from the point of view of the Russian legislation. The analysis of the qualification of cryptocurrency ...
Cím: Tax-Free Allowance in Light of the Theory of Law and Case Law of the Constitutional Tribunal
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is related to an attempt to evaluate changes in the Personal Income Tax Act in the scope of regulations regarding tax-free allowance, which are a consequence of the judgment of the Constitutional Tribunal of ...
Cím: Tax Law Rulings as an Example of Support for Taxpayers
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the ...