0000000000737285
AUTHOR
Anna Vaivade
showing 2 related works from this author
Exploitation of cryptocurrencies as a tool for tax evasion: technological and regulatory issues
2020
Tax evasion is a crime that harms the national economies, society and indirectly affects all the residents of each state. Now that after a long time of international efforts the traditional tax evasion tools have eventually been put under a reasonable control, a new technology has emerged able to facilitate efficient tax evasion. The main objectives of this research are to identify the regulatory challenges of the non-precedent technology, to analyse the applicability of the current EU legislation aimed at tax evasion prevention to the exploitation of cryptocurrencies, and to assess the recommendations of academics and international organizations for a possible future regulation. This resea…
Racionālais un iracionālais tiesībās
2006
In this diploma paper its author explored the use of human mind (intellect) concerning the rights. The demand for the arguments based on justified reasons appeared in the beginning of new age, later these requirements for the reasonable arguments were discussed by the rationalism and irrationalism courses of philosophy. There has been such a rationalization in the science of rights too. Therefore in this paper there were searched and examined the elements of rational and irrational in the rights. The aim of this work is to realize the rational and irrational elements and to examine their necessary presence in the rights, i.e., to investigate the level of balance of rational and irrational a…