The authors of this study attempted to develop an advisory tool functioning in the scope of the Agricultural Tax Act. The focus of the authors in this study was on presenting the outcome of the efforts connected with building the ontology which would allow for representing individual cases. This study will also outline the structure and concept of the system in question.

Despite the rise of foreign portfolio investment (FPI) as a dominant international capital flow, existing international tax policy norms are largely focused on the taxation of FDI. This paper proposes a new principle global portfolio neutrality (GPN) for assessing the efficiency of tax policy towards FPI. With respect to outbound FPI, GPN entails imposing the same tax rate on domestic and forei...

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business stu...

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business stu...

Many articles in the legal and economic literature claim that a pure Haig-Simons income tax cannot effectively tax investment income. This is because an investor can use leverage to gross up her investments in risky assets such that the increased gain (or loss) exactly offsets any income tax (or deduction) on the returns to risk-taking. This article argues, however, that while it is possible fo...

In this paper rOWLer, a hybrid rule engine for legal reasoning is presented. The engine combines the expressiveness of rules and ontologies to enable legal reasoning – hence the name “rOWLer”. It is tailored for use in public administration (tax law, pension law, social benefits law, etc.) and provides a flexible architecture, in particular concerning amendments, which allows for adaption to di...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...