发布求助
文献互助 智能选刊 最新文献

ATA Journal of Legal Tax Research最新文献

筛选
英文 中文
Modernizing the Legal Criminal Policy towards the Electronic Tax System 面向电子税收系统的刑事法律政策现代化
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-12-01 DOI: 10.52547/taxjournal.30.55.1
Seyyed Hossein Hosseini, Mohammad Moghni Bashi
{"title":"Modernizing the Legal Criminal Policy towards the Electronic Tax System","authors":"Seyyed Hossein Hosseini, Mohammad Moghni Bashi","doi":"10.52547/taxjournal.30.55.1","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.1","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"15 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82547748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Presenting a Model on Determining the Tax Transparency Score of Companies using the AHP Method 提出了一种用层次分析法确定企业税收透明度得分的模型
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-12-01 DOI: 10.52547/taxjournal.30.55.3
Sajjad Karimi, A. Mohammadi, Aliasghar Mottaghi, M. Arabsalehi
{"title":"Presenting a Model on Determining the Tax Transparency Score of Companies using the AHP Method","authors":"Sajjad Karimi, A. Mohammadi, Aliasghar Mottaghi, M. Arabsalehi","doi":"10.52547/taxjournal.30.55.3","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.3","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"22 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90362548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Comparison of Neural Network Model and logistic Regression in Taxpayer Accreditation 神经网络模型与逻辑回归在纳税人认定中的比较
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-12-01 DOI: 10.52547/taxjournal.30.55.4
Mir Feyz Fallah Shams, Qolamreza Zomorodian, Ali Asghar Anvari Rostami, Hooshang Khoramniya
{"title":"Comparison of Neural Network Model and logistic Regression in Taxpayer Accreditation","authors":"Mir Feyz Fallah Shams, Qolamreza Zomorodian, Ali Asghar Anvari Rostami, Hooshang Khoramniya","doi":"10.52547/taxjournal.30.55.4","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.4","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"87 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77501220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analyzing the Behavior of Tax Compliancy in Iran: A Game Theoretical Approach 伊朗税收合规行为分析:一种博弈论方法
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-12-01 DOI: 10.52547/taxjournal.30.55.5
D. Manzoor
{"title":"Analyzing the Behavior of Tax Compliancy in Iran: A Game Theoretical Approach","authors":"D. Manzoor","doi":"10.52547/taxjournal.30.55.5","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.5","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"5 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75038871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Consumption and Corporate Income Tax Effects on Production 消费和企业所得税对生产的影响
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-12-01 DOI: 10.52547/taxjournal.30.55.6
Gayaneh Nazer, Ali Taiebnia, Kowsar Yousefi
{"title":"Consumption and Corporate Income Tax Effects on Production","authors":"Gayaneh Nazer, Ali Taiebnia, Kowsar Yousefi","doi":"10.52547/taxjournal.30.55.6","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.6","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"47 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86324589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Modeling Tax Evasion in Value Added Tax, A Game Theory Approach 基于博弈论的增值税偷税行为建模
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-12-01 DOI: 10.52547/taxjournal.30.55.2
Mahsima Hashemi, H. Etemadi, J. Rezazadeh
{"title":"Modeling Tax Evasion in Value Added Tax, A Game Theory Approach","authors":"Mahsima Hashemi, H. Etemadi, J. Rezazadeh","doi":"10.52547/taxjournal.30.55.2","DOIUrl":"https://doi.org/10.52547/taxjournal.30.55.2","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"2 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75527301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Implications of Recent Foreign Bank Account Reporting (FBAR) Litigation 最近外国银行账户报告(FBAR)诉讼的影响
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-11-29 DOI: 10.2308/jltr-2021-007
Lynn Ruggieri Cpa, Julia M Camp, L. Jones, J. McQuilkin
{"title":"Implications of Recent Foreign Bank Account Reporting (FBAR) Litigation","authors":"Lynn Ruggieri Cpa, Julia M Camp, L. Jones, J. McQuilkin","doi":"10.2308/jltr-2021-007","DOIUrl":"https://doi.org/10.2308/jltr-2021-007","url":null,"abstract":"Foreign Bank Account Reporting (FBAR) has emerged recently as a litigation matter in several Federal Courts.  While past cases primarily focused on the determination of willful versus non-willful FBAR violations, recent cases bring to light issues that should lead Congress to revisit requirements and legislation specifically related to penalties.  This paper examines four specific topics recently discussed in the courts: the assessment of penalties per FBAR form or per account; Eighth Amendment challenges; payment of penalties by an estate; and repatriation of assets to pay penalties.  We address what the recent FBAR litigation tells us about compliance, enforcement, and policy, and encourage Congress to revisit and make changes to the law.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46262225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Religion versus Politics: An age-old question with continued importance to the U.S. nonprofit classification system 宗教与政治：一个古老的问题，对美国非营利组织的分类系统仍然很重要
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-11-23 DOI: 10.2308/jltr-2022-001
Julia M Camp, John J. Masselli, Amy J. N. Yurko
{"title":"Religion versus Politics: An age-old question with continued importance to the U.S. nonprofit classification system","authors":"Julia M Camp, John J. Masselli, Amy J. N. Yurko","doi":"10.2308/jltr-2022-001","DOIUrl":"https://doi.org/10.2308/jltr-2022-001","url":null,"abstract":"IRC §501(c)(3) grants federal tax exemption to nonprofit organizations, such as public charities, private foundations, and private operating foundations. Religious organizations classified as churches receive added preferential treatment, specifically exemption from certain filing requirements and statutory audit protection through §7611. Section 527 grants most political organizations tax-exempt status, though they are subject to tax on some income, not exempt from filing requirements and do not receive tax deductible donations. This extreme disparity in treatment may incentivize political organizations to reconfigure their missions and organizational structures to meet the litmus test for classification as a church. Following the awarding of church status to some seemingly politically charged organizations, we investigate this issue and propose that it is time for the U.S. Congress and the IRS to revisit, evaluate, and revamp the existing system to prevent political organizations from abusing the tax provisions intended to benefit churches.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46031396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Eksistensi Putusan Basyarnas Dalam Eksekusi Hak Tanggungan Terhadap Sengketa Perbankan Syariah 巴雅纳斯的判决存在于对伊斯兰银行问题的裁决中
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-11-16 DOI: 10.15408/jlr.v4i6.29099
Andi Sunarti, Y. Yuhelson, Erny Kencanawati
{"title":"Eksistensi Putusan Basyarnas Dalam Eksekusi Hak Tanggungan Terhadap Sengketa Perbankan Syariah","authors":"Andi Sunarti, Y. Yuhelson, Erny Kencanawati","doi":"10.15408/jlr.v4i6.29099","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.29099","url":null,"abstract":"Penyelesaian permasalahan yang timbul dalam akad perbankan syariah jaminan hak tanggungan didasarkan pada asas mengikatnya akad (Mabda’ Wujub Al Wafa’ Bi Al’ Aqad/Asas Pacta Sunt Servanda) yang berarti bahwa akad para pihak yang dibuat secara sah mengikat para pihak sebagai undang-undang. Di dalam penyelesaian perselisihan pada salah satu akad pembiayaan melalui perbankan syariah terdapat pilihan cara penyelesaian antara lain penyelesaian secara musyawarah dan mufakat, penyelesaian melalui Alternatif Penyelesaian Sengketa (APS), antara lain: Mediasi, Arbitrase, Konsiliasi dan Penilaian Ahli serta penyelesaian melalui Peradilan Agama.  Jenis penelitian ini menggunakan metode penelitian kualitatif desktiptif. Basyarnas dibentuk karena PA pada saat itu belum memiliki kewenangan untuk memeriksa perkara ekonomi Islam, sehingga dibentuklah Basyarnas karena kepentingan yang mendesak yang berfungsi untuk menyelesaikan kemungkinan terjadinya sengketa perdata di antara bank-bank syariah dengan para nasabah.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"17 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76730272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Scientific Evidence of a Clash between Das Sollen and Das Sein in the book Democracy in a Russian Mirror by Adam Przeworski 在亚当·普热沃斯基的《俄罗斯镜子中的民主》一书中，关于索伦和盛之间冲突的科学证据
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-11-10 DOI: 10.15408/jlr.v4i6.29025
N. Yunus
{"title":"Scientific Evidence of a Clash between Das Sollen and Das Sein in the book Democracy in a Russian Mirror by Adam Przeworski","authors":"N. Yunus","doi":"10.15408/jlr.v4i6.29025","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.29025","url":null,"abstract":"Bagaimanapun kita mendefinisikan hasil transformasi dari akhir abad kedua puluh hingga awal abad kedua puluh satu, itu telah membuat demokrasi berlaku di bagian-bagian dunia yang “berkecukupan”, meskipun dengan reservasi yang serius, dan melampaui wilayah tradisional peradaban Yahudi-Kristen. Dalam sampel pasca-Komunis, semua negara yang hidup di atas standar itu dan tidak “dikutuk oleh minyak” berubah menjadi demokrasi dengan berbagai tingkat kesempurnaan (Belarus menjadi pengecualian yang dapat diperdebatkan)","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"126 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87793261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信