Matches in SemOpenAlex for { <https://semopenalex.org/work/W2372443177> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W2372443177 abstract "Along with the rapid development of constitutional economics,the doctrine of rule of rules practiced in supervising disposition of tax revenues is once more paid much attention by law scholars.However,it seems that researchers are as of seldom concerned about the constraint of disposition of revenues from the jurisprudential perspective.Earmarked tax is imposed on some publicly supplied goods and services with the feature of private belongings.It reflects a direct relationship between costs and benefits and enables the taxpayer or his/her representative to compare each activity rather than the costs and benefits composed of a variety of budget factors.In this way,a more direct and explicit contractual relationship can be formed between the government and taxpayers which fully embodies the function of coordination,anticipation and information transmission.Thus,taxpayers will be more certain of the usage of their money.Where the government breaches the contract and misuses tax revenues,taxpayers may,in accordance with contractual liabilities,exercise their supervision power over the disposition of revenues by way of resorting to court,which is deemed conducive to constraint of the government's disposition of tax revenues." @default.
- W2372443177 created "2016-06-24" @default.
- W2372443177 creator A5044513102 @default.
- W2372443177 date "2010-01-01" @default.
- W2372443177 modified "2023-09-28" @default.
- W2372443177 title "Earmarked Tax:An Institutional Arrangement in Taxation Law as a Constraint on Disposition of Tax Revenues" @default.
- W2372443177 hasPublicationYear "2010" @default.
- W2372443177 type Work @default.
- W2372443177 sameAs 2372443177 @default.
- W2372443177 citedByCount "0" @default.
- W2372443177 crossrefType "journal-article" @default.
- W2372443177 hasAuthorship W2372443177A5044513102 @default.
- W2372443177 hasConcept C100001284 @default.
- W2372443177 hasConcept C10138342 @default.
- W2372443177 hasConcept C113216237 @default.
- W2372443177 hasConcept C127413603 @default.
- W2372443177 hasConcept C139719470 @default.
- W2372443177 hasConcept C144133560 @default.
- W2372443177 hasConcept C162324750 @default.
- W2372443177 hasConcept C190253527 @default.
- W2372443177 hasConcept C193681711 @default.
- W2372443177 hasConcept C195487862 @default.
- W2372443177 hasConcept C2776036281 @default.
- W2372443177 hasConcept C2776360696 @default.
- W2372443177 hasConcept C551662922 @default.
- W2372443177 hasConcept C55214782 @default.
- W2372443177 hasConcept C55674860 @default.
- W2372443177 hasConcept C78519656 @default.
- W2372443177 hasConceptScore W2372443177C100001284 @default.
- W2372443177 hasConceptScore W2372443177C10138342 @default.
- W2372443177 hasConceptScore W2372443177C113216237 @default.
- W2372443177 hasConceptScore W2372443177C127413603 @default.
- W2372443177 hasConceptScore W2372443177C139719470 @default.
- W2372443177 hasConceptScore W2372443177C144133560 @default.
- W2372443177 hasConceptScore W2372443177C162324750 @default.
- W2372443177 hasConceptScore W2372443177C190253527 @default.
- W2372443177 hasConceptScore W2372443177C193681711 @default.
- W2372443177 hasConceptScore W2372443177C195487862 @default.
- W2372443177 hasConceptScore W2372443177C2776036281 @default.
- W2372443177 hasConceptScore W2372443177C2776360696 @default.
- W2372443177 hasConceptScore W2372443177C551662922 @default.
- W2372443177 hasConceptScore W2372443177C55214782 @default.
- W2372443177 hasConceptScore W2372443177C55674860 @default.
- W2372443177 hasConceptScore W2372443177C78519656 @default.
- W2372443177 hasLocation W23724431771 @default.
- W2372443177 hasOpenAccess W2372443177 @default.
- W2372443177 hasPrimaryLocation W23724431771 @default.
- W2372443177 hasRelatedWork W129315441 @default.
- W2372443177 hasRelatedWork W1592129538 @default.
- W2372443177 hasRelatedWork W1756215226 @default.
- W2372443177 hasRelatedWork W1969025913 @default.
- W2372443177 hasRelatedWork W1994903054 @default.
- W2372443177 hasRelatedWork W2187609305 @default.
- W2372443177 hasRelatedWork W2330401542 @default.
- W2372443177 hasRelatedWork W2377700529 @default.
- W2372443177 hasRelatedWork W243396955 @default.
- W2372443177 hasRelatedWork W2466047082 @default.
- W2372443177 hasRelatedWork W2775411237 @default.
- W2372443177 hasRelatedWork W2890802478 @default.
- W2372443177 hasRelatedWork W2944238610 @default.
- W2372443177 hasRelatedWork W2947587149 @default.
- W2372443177 hasRelatedWork W3013481278 @default.
- W2372443177 hasRelatedWork W3027314579 @default.
- W2372443177 hasRelatedWork W3038872238 @default.
- W2372443177 hasRelatedWork W3123399782 @default.
- W2372443177 hasRelatedWork W327763795 @default.
- W2372443177 hasRelatedWork W2301078466 @default.
- W2372443177 isParatext "false" @default.
- W2372443177 isRetracted "false" @default.
- W2372443177 magId "2372443177" @default.
- W2372443177 workType "article" @default.