Matches in SemOpenAlex for { <https://semopenalex.org/work/W4319962904> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W4319962904 abstract "There are sharply different opinions about the scope of discretionary powers of tax authorities. This is to some extent related to the absence of a common discourse on the key issues of discretionary powers of the tax administration - what does discretion mean in taxation? What is the place of discretion in the tax system? What is the optimal model of discretion and can it be achieved in taxation? Different approaches are related to legal traditions of different families of law, different administrative and judicial practices, and hypotheses developed in the science of tax law. This paper analyzes the manifestation, characteristics, and scope of discretionary powers of tax authorities." @default.
- W4319962904 created "2023-02-11" @default.
- W4319962904 creator A5006196092 @default.
- W4319962904 date "2023-02-10" @default.
- W4319962904 modified "2023-10-03" @default.
- W4319962904 title "The Scope of Discretionary Powers of Tax Authorities" @default.
- W4319962904 doi "https://doi.org/10.52340/olr.2022.01.06" @default.
- W4319962904 hasPublicationYear "2023" @default.
- W4319962904 type Work @default.
- W4319962904 citedByCount "0" @default.
- W4319962904 crossrefType "journal-article" @default.
- W4319962904 hasAuthorship W4319962904A5006196092 @default.
- W4319962904 hasBestOaLocation W43199629041 @default.
- W4319962904 hasConcept C100001284 @default.
- W4319962904 hasConcept C113216237 @default.
- W4319962904 hasConcept C144133560 @default.
- W4319962904 hasConcept C162324750 @default.
- W4319962904 hasConcept C171460291 @default.
- W4319962904 hasConcept C17744445 @default.
- W4319962904 hasConcept C190253527 @default.
- W4319962904 hasConcept C193681711 @default.
- W4319962904 hasConcept C199360897 @default.
- W4319962904 hasConcept C199539241 @default.
- W4319962904 hasConcept C2777632292 @default.
- W4319962904 hasConcept C2778012447 @default.
- W4319962904 hasConcept C2992972582 @default.
- W4319962904 hasConcept C41008148 @default.
- W4319962904 hasConcept C48764862 @default.
- W4319962904 hasConcept C551662922 @default.
- W4319962904 hasConcept C55674860 @default.
- W4319962904 hasConceptScore W4319962904C100001284 @default.
- W4319962904 hasConceptScore W4319962904C113216237 @default.
- W4319962904 hasConceptScore W4319962904C144133560 @default.
- W4319962904 hasConceptScore W4319962904C162324750 @default.
- W4319962904 hasConceptScore W4319962904C171460291 @default.
- W4319962904 hasConceptScore W4319962904C17744445 @default.
- W4319962904 hasConceptScore W4319962904C190253527 @default.
- W4319962904 hasConceptScore W4319962904C193681711 @default.
- W4319962904 hasConceptScore W4319962904C199360897 @default.
- W4319962904 hasConceptScore W4319962904C199539241 @default.
- W4319962904 hasConceptScore W4319962904C2777632292 @default.
- W4319962904 hasConceptScore W4319962904C2778012447 @default.
- W4319962904 hasConceptScore W4319962904C2992972582 @default.
- W4319962904 hasConceptScore W4319962904C41008148 @default.
- W4319962904 hasConceptScore W4319962904C48764862 @default.
- W4319962904 hasConceptScore W4319962904C551662922 @default.
- W4319962904 hasConceptScore W4319962904C55674860 @default.
- W4319962904 hasLocation W43199629041 @default.
- W4319962904 hasOpenAccess W4319962904 @default.
- W4319962904 hasPrimaryLocation W43199629041 @default.
- W4319962904 hasRelatedWork W2281749747 @default.
- W4319962904 hasRelatedWork W2345991647 @default.
- W4319962904 hasRelatedWork W2349887111 @default.
- W4319962904 hasRelatedWork W2358354128 @default.
- W4319962904 hasRelatedWork W2385088367 @default.
- W4319962904 hasRelatedWork W2626294586 @default.
- W4319962904 hasRelatedWork W2899275327 @default.
- W4319962904 hasRelatedWork W3151616103 @default.
- W4319962904 hasRelatedWork W3211571671 @default.
- W4319962904 hasRelatedWork W4319962904 @default.
- W4319962904 isParatext "false" @default.
- W4319962904 isRetracted "false" @default.
- W4319962904 workType "article" @default.