Matches in SemOpenAlex for { <https://semopenalex.org/work/W2903317568> ?p ?o ?g. }
Showing items 1 to 91 of
91
with 100 items per page.
- W2903317568 endingPage "34" @default.
- W2903317568 startingPage "1" @default.
- W2903317568 abstract "Mainly in the United States, it has recently been argued that the tax agency should not stick to the realization basis but collect more tax earlier tentatively and presumptively to improve taxpayer compliance (real taxpayers may request a tax refund later). This procedure may be translated into suikei kazei (estimation taxation) in Japanese. More suitably, it may be called a tentative presumptive taxation. Taxation proposals taking advantage of economic knowledge are attractive but could change the idea that income realization and income personal attribution should be defined by private law. This may not necessarily be wrong. If such change occurs, arguments that private law effects should be respected by reference to gthe principle of statute-based taxation h may decline." @default.
- W2903317568 created "2018-12-11" @default.
- W2903317568 creator A5010105361 @default.
- W2903317568 date "2017-01-01" @default.
- W2903317568 modified "2023-09-24" @default.
- W2903317568 title "Tentative Presumptive Taxation" @default.
- W2903317568 hasPublicationYear "2017" @default.
- W2903317568 type Work @default.
- W2903317568 sameAs 2903317568 @default.
- W2903317568 citedByCount "0" @default.
- W2903317568 crossrefType "posted-content" @default.
- W2903317568 hasAuthorship W2903317568A5010105361 @default.
- W2903317568 hasConcept C100001284 @default.
- W2903317568 hasConcept C105795698 @default.
- W2903317568 hasConcept C108170787 @default.
- W2903317568 hasConcept C111472728 @default.
- W2903317568 hasConcept C138885662 @default.
- W2903317568 hasConcept C139719470 @default.
- W2903317568 hasConcept C143299363 @default.
- W2903317568 hasConcept C144133560 @default.
- W2903317568 hasConcept C15744967 @default.
- W2903317568 hasConcept C162324750 @default.
- W2903317568 hasConcept C165786947 @default.
- W2903317568 hasConcept C17319257 @default.
- W2903317568 hasConcept C17744445 @default.
- W2903317568 hasConcept C190253527 @default.
- W2903317568 hasConcept C199539241 @default.
- W2903317568 hasConcept C2776360696 @default.
- W2903317568 hasConcept C2781089630 @default.
- W2903317568 hasConcept C2781460075 @default.
- W2903317568 hasConcept C33923547 @default.
- W2903317568 hasConcept C51303962 @default.
- W2903317568 hasConcept C551662922 @default.
- W2903317568 hasConcept C55674860 @default.
- W2903317568 hasConcept C557009689 @default.
- W2903317568 hasConcept C77805123 @default.
- W2903317568 hasConceptScore W2903317568C100001284 @default.
- W2903317568 hasConceptScore W2903317568C105795698 @default.
- W2903317568 hasConceptScore W2903317568C108170787 @default.
- W2903317568 hasConceptScore W2903317568C111472728 @default.
- W2903317568 hasConceptScore W2903317568C138885662 @default.
- W2903317568 hasConceptScore W2903317568C139719470 @default.
- W2903317568 hasConceptScore W2903317568C143299363 @default.
- W2903317568 hasConceptScore W2903317568C144133560 @default.
- W2903317568 hasConceptScore W2903317568C15744967 @default.
- W2903317568 hasConceptScore W2903317568C162324750 @default.
- W2903317568 hasConceptScore W2903317568C165786947 @default.
- W2903317568 hasConceptScore W2903317568C17319257 @default.
- W2903317568 hasConceptScore W2903317568C17744445 @default.
- W2903317568 hasConceptScore W2903317568C190253527 @default.
- W2903317568 hasConceptScore W2903317568C199539241 @default.
- W2903317568 hasConceptScore W2903317568C2776360696 @default.
- W2903317568 hasConceptScore W2903317568C2781089630 @default.
- W2903317568 hasConceptScore W2903317568C2781460075 @default.
- W2903317568 hasConceptScore W2903317568C33923547 @default.
- W2903317568 hasConceptScore W2903317568C51303962 @default.
- W2903317568 hasConceptScore W2903317568C551662922 @default.
- W2903317568 hasConceptScore W2903317568C55674860 @default.
- W2903317568 hasConceptScore W2903317568C557009689 @default.
- W2903317568 hasConceptScore W2903317568C77805123 @default.
- W2903317568 hasIssue "1" @default.
- W2903317568 hasLocation W29033175681 @default.
- W2903317568 hasOpenAccess W2903317568 @default.
- W2903317568 hasPrimaryLocation W29033175681 @default.
- W2903317568 hasRelatedWork W1538970465 @default.
- W2903317568 hasRelatedWork W1585077578 @default.
- W2903317568 hasRelatedWork W1594960017 @default.
- W2903317568 hasRelatedWork W2026249186 @default.
- W2903317568 hasRelatedWork W2258813402 @default.
- W2903317568 hasRelatedWork W2261054093 @default.
- W2903317568 hasRelatedWork W2390390790 @default.
- W2903317568 hasRelatedWork W2598206764 @default.
- W2903317568 hasRelatedWork W2731637137 @default.
- W2903317568 hasRelatedWork W2772804656 @default.
- W2903317568 hasRelatedWork W2801217934 @default.
- W2903317568 hasRelatedWork W2907853006 @default.
- W2903317568 hasRelatedWork W2949095377 @default.
- W2903317568 hasRelatedWork W3080172682 @default.
- W2903317568 hasRelatedWork W3122036969 @default.
- W2903317568 hasRelatedWork W3126135275 @default.
- W2903317568 hasRelatedWork W3126138383 @default.
- W2903317568 hasRelatedWork W3213136175 @default.
- W2903317568 hasRelatedWork W1833503666 @default.
- W2903317568 hasRelatedWork W2095650237 @default.
- W2903317568 hasVolume "13" @default.
- W2903317568 isParatext "false" @default.
- W2903317568 isRetracted "false" @default.
- W2903317568 magId "2903317568" @default.
- W2903317568 workType "article" @default.