# Taxation and Legal Issues

**Type:** Topics  
**Canonical URL:** https://scholariq.org/topics/taxation-and-legal-issues/

## Facts

| Field | Value |
| --- | --- |
| Citations | 131,706 |
| Description | This cluster of papers focuses on the European Union tax law and policy, particularly addressing issues such as tax avoidance, corporate taxation, financial reporting, cross-border taxation, the implementation of General Anti-Avoidance Rules (GAARs), and the impact of EU directives on member states' tax systems. The papers also explore the balance between tax sovereignty and the fundamental freedoms within the EU, as well as the harmonization of tax regulations across borders. |
| Domain | Social Sciences |
| Field | Business, Management and Accounting |
| OpenAlex ID | https://openalex.org/T14030 |
| Works | 153,515 |

## Topic papers all

- [Professionele aanspreeklikheid van ouditeure teenoor derdes op grond van nalatigheid](https://scholariq.org/papers/professionele-aanspreeklikheid-van-ouditeure-teenoor-derdes-op-grond-van/)
- [La asistencia jurídica gratuita al extranjero](https://scholariq.org/papers/la-asistencia-juridica-gratuita-al-extranjero/)
- [<p><span>Gaps in LLM Awareness, Usage, and Perceptions in the<span> </span>United States: Evidence from a Nationally<span> R</span>epresentative Longitudinal Survey</span></p>](https://scholariq.org/papers/and-lt-p-and-gt-and-lt-span-and-gt-gaps-in-llm-awareness-usage-and-perceptions/)

## Topic researchers

Showing 12 of 20.

- [Paúl Krugman](https://scholariq.org/researchers/paul-krugman/)
- [M. Steinke](https://scholariq.org/researchers/m-steinke/)
- [William J. Baumöl](https://scholariq.org/researchers/william-j-baumol/)
- [Robert E. Hall](https://scholariq.org/researchers/robert-e-hall/)
- [John D. Bransford](https://scholariq.org/researchers/john-d-bransford/)
- [Luc Laeven](https://scholariq.org/researchers/luc-laeven/)
- [Paul Schaffner](https://scholariq.org/researchers/paul-schaffner/)
- [Lawrence R. Glosten](https://scholariq.org/researchers/lawrence-r-glosten/)
- [Nicholas Kaldor](https://scholariq.org/researchers/nicholas-kaldor/)
- [Gabriel Martínez](https://scholariq.org/researchers/gabriel-martinez/)
- [Milton Friedman](https://scholariq.org/researchers/milton-friedman/)
- [Erin Anderson](https://scholariq.org/researchers/erin-anderson/)

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Source: ScholarIQ — public research metadata, principally OpenAlex. See https://scholariq.org/sources/ for provenance and https://scholariq.org/methodology/ for what these figures mean.