Search Results - subject_exact:"Abgabenordnung"

Features of judicial precedent as a source of EU tax law

Babin, Igor Ivanovych - 2026

This article examines the doctrinal status and significance of judicial precedent in the EU tax legal order, focusing on its implications for Ukraine's integration. In the absence of full legislative harmonisation in direct taxation, CJEU jurisprudence serves as a primary mechanism for "negative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654695

Forsøgs- og forskningsudgifter : en skatteretlig analyse af begrebet, betingelserne og retsvirkningerne

Keller, Maria Wriedt - 2026 - First edition

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639982

The rule of law in a state of flux the Swedish tax law perspective

Simon-Almendal, Teresa - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484601

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

Steuerliche Gestaltungsspielräume und ihre ungleiche Verteilung im bestehenden österreichischen Steuersystem : eine normative Untersuchung zum Gedanken möglicher "Reichenbegünstigungen" im nationalen Steuerrecht

Bräumann, Peter; Kofler, Georg; Tumpel, Michael - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016071240

Impact of the global minimum tax on domestic tax legislation

Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026

This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax systems, we examine the global implementation of Pillar...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060043

The unintended consequences of tax code complexity

Kastoryano, Stephen - 2025

This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015206811

Environmental tax reform and corporate tax avoidance : a quasi-natural experiment on China’s environmental protection tax law

Jing, Zhongbo; Zhang, Wei; Zhao, Pengcheng; Zhao, Yang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372601

Vereinfachte Einkommensbesteuerung - Möglichkeiten und Grenzen illustriert am Beispiel steuerlicher Abzüge in der Arbeitnehmerbesteuerung : Stellungnahme 01/2025 vom 27. März 2025

2025 - Stand: Mai 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015417912

Truthfulness or trib-truthfulness of financial statements? : a historical analysis : I. financial reporting and tax regulations from 1861 to 1960 in Italy

Avi, Maria Silvia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015468104

What drives the use of aggressive conforming and nonconforming tax avoidance strategies? : new evidence on the tax strategies' substitutive relationship

Blaufus, Kay; Bock, Julian; Peuthert, Benjamin - 2025

Using unique tax audit data of 499 German firms, we analyze whether family firms, public firms, financially constrained firms, and those firms with managers with low tax morale substitute two tax strategies, book-tax conforming and nonconforming tax avoidance strategies, and examine the effect...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426529

An inverse-Ramsey tax rule

Micheletto, Luca; Moore, Dylan T.; Reck, Daniel; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015563112

Options to Strengthen the Tax System in Estonia : Republic of Estonia

Bunda, Irina - 2025

Estonia’s tax mix has been traditionally reliant on consumption taxes—especially VAT—whereas income taxes are a relatively small share of revenue. Recent and expected changes will further shift the tax burden in this direction. Consumption taxes are less distortive than income taxes, but...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613218

Fixing a 100-year-old mistake

Graetz, Michael J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615824

Wealth taxes under the constitution : an originalist analysis

Schizer, David M.; Calabresi, Steven G. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615825

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Wealth taxes under the constitution : an originalist analysis

Schizer, David M.; Calabresi, Steven G. - 2024

Book / Working Paper

Digitalization and tax control frameworks

Dallhammer, Daniel; Renelt, Christian - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551702

Efficiency of CFC taxation concerning hybrid instruments : a comparative analysis of Spain, Germany, and Austria

Kollruss, Thomas - 2025

The objective of this study is to show that an indirect interest in a controlled foreign corporation (CFC) through hybrid participation instruments may not be subject to CFC taxation. This is the case where the taxpayer holds a hybrid participation instrument in a foreign intermediary company...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607633

Geringfügige Beschäftigung und Beschäftigung im Übergangsbereich : Sozialversicherungsrecht, Arbeitsrecht, Steuerrecht, Beispiele, Mindestlohn : Ratgeber

2025 - Stand: Januar 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410144

La fiscalidad de la economía digital en la práctica : impuestos sobre los servicios digitales y otras medidas

Quiñones, Natalia; Khandelwal, Anchal; Oni, Oluwole … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059121

A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries

Starkov, Vladimir; Jin, Alexis - 2024

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014575579

The conflict of interest in tax scholarship

Raitasuo, Santtu - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015067145

The implications of treaty restrictions of taxing rights on services, especially for developing countries

Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024

Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015084372

Tax awareness and fiscal workarounds in contemporary Kenya : reactions towards new taxation laws, and the need to renew the social contract

Magale, Eric Gwandega; Schmidt, Mario - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015085124

Geprägte Freiheit 2023/24 : Impulse aus dem Institut für Finanz- und Steuerrecht

2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014446707

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Geprägte Freiheit 2023/24 : Impulse aus dem Institut für Finanz- und Steuerrecht

2024

Book / Working Paper

Tax office segmentation and tax avoidance in a developing economy

Hidayat, Agus - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197925

Evaluation of foreign property in japanese inheritance tax law: uniform or unique

Suzuki, Yuya - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197950

Institutional flexibility in tax law and enforcement

Carbonara, Emanuela; Curry, Philip A.; Hill, Claire A.; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466091

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Institutional Flexibility in Tax Law and Enforcement

Carbonara, Emanuela; Curry, Philip A.; Hill, Claire A.; … - 2023

Book / Working Paper

Tax justice and understanding : MSME compliance with Tax Regulation No. 55/2022 in Surabaya, Indonesia

Khan, Muhammad Arsalan; Tjaraka, Heru - 2024

This research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in Surabaya. The study, conducted at KPP Pratama Surabaya Wonocolo employs a quantitative approach,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446697

Künstliche Intelligenz im Steuerrecht

Greil, Eva; Mellinghoff, Rudolf; Egbert, David; … - 2024

In einer Zeit rasant fortschreitender digitaler Transformation spielt Künstliche Intelligenz (KI) eine zunehmend zentrale Rolle in verschiedensten Bereichen unserer Gesellschaft. Diese Schrift widmet sich speziell der Bedeutung und den Auswirkungen der KI im Steuerrecht. Wie kaum ein anderer...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593959

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Künstliche Intelligenz im Steuerrecht

Greil, Eva; Mellinghoff, Rudolf; Egbert, David; … - 2024

Book / Working Paper

Transatlantische Betrachtung des US-amerikanischen Steuersystems

Kockrow, Madeleine - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593981

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Transatlantische Betrachtung des US-amerikanischen Steuersystems

Kockrow, Madeleine - 2024

Book / Working Paper

Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China : auf dem Weg zur Konvergenz auf internationaler Ebene?

Kühn, Melanie - 2024 - 1. Auflage

Weisen allgemeine Antimissbrauchsvorschriften verschiedener Steuersysteme trotz unterschiedlicher Ausgestaltung mehr Ähnlichkeiten auf als es zunächst scheint? Um diese Frage zu beantworten, befasst sich die Autorin in ihrer Arbeit mit dem Recht Hongkongs, Singapurs und der Volksrepublik China...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015199232

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Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China : auf dem Weg zur Konvergenz auf internationaler Ebene?

Kühn, Melanie - 2024 - 1. Auflage

Edition: 1. Auflage

Book / Working Paper

Crypto tax transparency : crypto assets and exchange of information for tax purposes

Dilen, Thomas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618778

Die Steuerberatung : Stbg

Bonn : Lefebvre Stollfuß; früher: Bonn : Stollfuß Medien - 1.1958,1(Juli)-2026, 1 (Januar 2026)

Persistent link: https://ebvufind01.dmz1.zbw.eu/10000363034

Tax law enforcement and corporate environmental investment : evidence from China

Hu, Qianqian; Ma, Xinxiao; Tang, Taijie; Wu, Huiying - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641364

Taxation : Finance Act 2025

Melville, Alan - 2026 - Thirty-first edition

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463740

Taxing the state : the politics of changing taxes in the American states

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015582822

Steuerlehre 1 Rechtslage 2026 : Allgemeines Steuerrecht, Abgabenordnung, Umsatzsteuer

Bornhofen, Manfred; Bornhofen, Martin C. - 2026 - 47., überarbeitete und aktualisierte Auflage

Der vorliegende Band Steuerlehre 1 bietet Ihnen in bewährter und weiterentwickelter Didaktik einen schnellen und leicht verständlichen Zugang zu den Grundlagen der Steuerlehre. Neu ab dieser Auflage ist die konsequente lernfeldorientierte Kennzeichnung der Inhalte. Der an den Anforderungen der...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069191

A guide to digital taxation

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635041

Unternehmensnachfolge : steuerliche und rechtliche Gestaltung

Wiese, Götz Tobias; Baßler, Johannes - 2026 - 2. Auflage

Das Handbuch bietet eine umfassende und fundierte Aufarbeitung der Materie aus Praktikersicht. Es befasst sich mit allen Fragen der Unternehmensnachfolge in den relevanten Rechtsgebieten Zivilrecht und Steuerrecht, hier insbesondere Erbschaft-, Einkommen-, Grunderwerb-, Umsatz- und...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013256384

Justice in taxation : Christian perspectives

2026

Secular Approaches to Tax Law and Policy / Andrew T. Hayashi -- A Sacred Offering : Viewing Tax Through a Theological Lens / Allen Calhoun -- Taxation of Work in Christian Theology / David Hasen -- Suffer the Little Children / Samuel D. Brunson -- Creation Care, Environmental Stewardship, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655094

Die Umsatzbesteuerung von Gutscheinen mittels gesetzlicher Fiktionen : im Spannungsverhältnis zwischen Neutralität und Praktikabilität

Vetter, Maximilian - 2026

Das Ziel der Arbeit war die Untersuchung der Nutzung von Gesetzesfiktionen in der Umsatzsteuer am Beispiel der Gutscheinbesteuerung vor dem Hintergrund des Spannungsverhältnisses zwischen Neutralität und Praktikabilität. Zum einen verbriefen Gutscheine im Zeitpunkt der Ausgabe oder...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665177

Steuerliche Rückwirkung bei Kettenumwandlungen

2026

Die Rechtformenwahl sowie der Wechsel der Rechtformen gehören zu den konstitutiven betriebswirtschaftlichen Entscheidungen der Unternehmensorganisation. Steuerlich führen Rechtsformenänderungen jedoch regelmäßig zu Problemen, da Steuersubjektänderungen zur Auflösung von stillen Reserven...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665179

Tax sustainability in Ukraine : a case of agricultural companies

Boiko, Svitlana; Nehrey, Maryna; Davydenko, Nadiia; … - 2023

The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of tax sustainability has been improved due to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013500889

How do corporate tax rates alter conforming tax avoidance?

Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543125

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How do corporate tax rates alter conforming tax avoidance?

Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; … - 2023

Book / Working Paper

Taxation in Sri Lanka : Issues and Challenges

Moramudali, Umesh - 2023

Sri Lanka’s taxation has two key burning issues. One is the consistent reduction of tax to GDP ratio over the last three decades, which reached its lowest of 8.4 in 2020 (CBSL,2020). This means the government revenue is extremely low, resulting in persistent budget deficits. The second issue...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014257859

Perceived tax audit aggressiveness, tax control frameworks and tax planning : an empirical analysis

Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014259284

Do Black Taxpayers Matter? A Critical Tax Analysis of IRS Audit Practices

Kemker, Diane - 2023

The Earned Income Tax Credit, a federal anti-poverty program administered through the tax system, provides a total of about $65 billion a year in “refundable credits” (a payment in excess of tax liability) to more than 25 million working low-income taxpayers, who receive an average of about...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014260467

Countries Wishing to Reform Their Tax System Must Be Sure That Their Proposals Follow Both International Trade Law Principles and International Tax Law Principles

Bacci, Alessandro - 2023

Countries wishing to reform their tax system must consider that their proposals are in line with both international trade law and international tax law, which, if on the one side, are two different branches of international law, on the other side, they share overlapping elements in relation to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014348053

Extraterritorial Taxation #10 : Violating Human Rights

Snyder, Laura - 2023

This is the tenth in a series of sixteen papers about the U.S extraterritorial tax system.The U.S. extraterritorial tax system violates multiple provisions of international human rights instruments that have been signed, or signed and ratified, by the United States. The rights in question...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014350234

A Democratic Perspective on Tax Law

Wallace, Clint - 2023

As democracies around the world have faltered, legal scholars in fields as diverse as election law, labor law, and administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well equipped to address concerns raised by democratic theorists...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014350424