This study aims to determine the effect of taxpayer awareness, sanctions and services on individual taxpayer compliance who has an independent job. The theory used in this
research is the theory of compliance. The data collection method uses a questionnaire. [...]
This reserach ains to find out if self assessment system, taxation fairness, and revenue officer’s service have influences upon tax evasion, in which the compliance of tax
payer is used as the intervening variabel. The theories used in this research are behaviour theory or theory of planned behaviour and theory of attribution. [...]
The principle of non-refoulement has recently attracted great attention due to the increasing number of persons who attempt to flee their countries because of war or human
rights violations. While those persons have a right to seek protection, they put heavy burden on the destination States. [...]
Der Beitrag analysiert die Umsetzungsfragen in der Schweiz in Bezug auf die EU-Datenschutz-Grundverordnung (DSGVO) (Verordnung 2016/679, anwendbar ab dem 25. Mai 2018), insbesondere
die grenzüberschreitende Zusammenarbeit zwischen Schweizer juristischen Personen oder dem Eidgenössischen Datenschutzbeauftragten und EU-Aufsichtsbehörden sowie [...]
The introduction of the principle of mutual recognition in EU justice and home affairs co-operation has been associated with a ‘revolution' in internal security co-operation
and has raised as many expectations as concerns. Whereas most discussions focus on the legal coherence of the concept in third pillar legislation and its potential [...]
