Digitization in the field of taxation represents one of the possible ways of improving the quality and increasing the transparency of this process. We can conclude that, in Slovakia, the potential of digitization for ...

Serial sexual crimes are considered highly dangerous and have lasting effects on both victims and society. As such, the importance of investigating and preventing these crimes is increasingly recognised, with particular ...

The current article draws a comparison between one of the necessary criteria both for the electronically-supplied services (ESS) under Article 7 of the Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 ...

The world of the digital economy is constantly evolving and will be the main vehicle for global trade in the future. The transfer of transactions to the Internet requires appropriate tax regulations that, on the one hand, ...

The article is an attempt to assess the functioning of the Code of Administrative Procedure of the Republic of Kazakhstan of 2020 in practice after 3 years of its application. A characteristic feature of this Code is that ...

This paper aims to provide an overview of the e-Transport System through an ingenious analogy with the Faustian pact envisioned by Johann Wolfgang von Goethe in his tragedy Faust. Additionally, the paper conducts a comparative ...

The popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their ...

The article analyses the international context that led to a broad reform of Brazilian domestic legislation on transfer pricing. The former Brazilian transfer pricing legislation (1996) lacked compliance with the comparability ...

This study examines the integration of artificial intelligence (AI) in tax law and administration, underscoring key ethical, legal, and socioeconomic dimensions. It explores how AI can improve tax compliance and foster ...

In this article, I discuss the obligations of administrative authorities in European Union (EU) member states applying EU law from the perspective of some of the views presented by Hans Kelsen in his Pure Theory of Law. ...