Tax is one of the country's acceptance resources to promote national development and a source of financing for development in the welfare of the community. The purpose of the
study is to know (1) the influence of taxation knowledge on UN taxpayer compliance (2) The influence of fisial service to UN taxpayer compliance (3) Effect of tax [...]
Il lavoro muove da un inquadramento del ruolo della compliance penale e dal rilievo del modello organizzativo in diversi regimi di responsabilita` da reato dell’ente, evidenziando
come – pur nella diversita` di funzioni cui quest’ultimo assolve, sul piano imputativo o di mera attenuazione sanzionatoria – si registri una diffusa tendenza, [...]
Whilst broadly examined in the anti-financial crime (AFC) context, the use of artificial intelligence (AI) to prevent environmental crimes still seems to be under-discussed.
However, environmental agencies have started using AI in the fight against environmental crime, thus enhancing regulatory effectiveness. [...]
La parola compliance ha rappresentato negli ultimi vent’anni la formula magica nel contrasto alla criminalità economico-affaristica, nel solco di una generale tendenza
del legislatore a puntare non più solo sulla repressione, ma anche sul momento della prevenzione. [...]
The impact of the air power on the battlefield, during the various armed conflicts that occurred in 20 and 21st Century is undeniable. Yet, despite the significant of air warfare
in military operations, the legal boundaries of what is permissible during the war in the air had been an area of immense friction between the humanitarian considerations, [...]
Professor Włodzimierz Nykiel celebrated his seventieth birthday in 2021. This is a perfect opportunity to thank the Jubilarian for his scientific and academic activities to
date. The Editors of this jubilee book – Professor’s long-term associates at the Tax Law Department of the Faculty of Law and Administration of the University [...]
This monograph is devoted to two interrelated constructions describing the subjective structure of administrative court proceedings, the application of which in practice encounters
problems related to the shortcomings of the current legal status and divergent interpretation of legal provisions determining the shape of these constructions. [...]