Results 11 to 20 of about 4,425 (223)

The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

open access: yesCECCAR Business Review, 2021
The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained from advisory activity in the field of information technology.
Lucian CERNUȘCA
doaj   +1 more source

Filling the Accountability Gap in Structured Finance Transactions: The Case for a Broader Fiduciary Obligation [PDF]

open access: yesSSRN Electronic Journal, 2014
This article examines the legal structure of complex structured finance transactions – notably collateralised debt obligation (CDO) – and explores in particular the regime of legal duties and liabilities designed to protect investors. The article critically assesses whether the existing law is adequate to hold to account the main actors involved in ...
openaire   +2 more sources

The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession

open access: yesCECCAR Business Review, 2021
The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained through practice of the lawyer profession.
Lucian CERNUȘCA, Vanina Adoriana TRIFAN
doaj   +1 more source

THE EFFECT OF IMPLEMENTING THE E-FILING AND E-BILLING SYSTEM ON THE FULFILLMENT OF TAX OBLIGATIONS WITH AN UNDERSTANDING OF THE INTERNET AS A MODERATION VARIABLE [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences
The government continues to modernize the tax administration system to increase state revenues from taxes. This research aims to determine the effect of implementing the E-Filling and E-Billing system on fulfilling the Tax Obligations of Individual ...
Supadmi N.L., Sari M.M.R.
doaj   +1 more source

The Effect of Applying E-Filling Applications Towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengkalis State Polytechnic Indonesia

open access: yesInternational Journal of Public Finance, 2018
Tax reform conducted by the Directorate General of Taxes, Ministry of Finance by providing more efficient service facilities to taxpayers in fulfilling taxation obligations through the modernization of tax applications that is tax reporting using an e ...
Suharyono
doaj   +1 more source

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

open access: yesCECCAR Business Review, 2020
This article addresses a series of theoretical and practical aspects regarding the taxation mechanism of revenue obtained from intellectual property rights.
Bogdan Cosmin GOMOI
doaj   +1 more source

Program Pengabdian Masyarakat: Workshop Penulisan Artikel Ilmiah

open access: yesDinamisia, 2022
Writing scientific papers is still considered a difficult task for some lecturers, even though according to Law Number 14 of 2005 it is one of the obligations of a lecturer.
Dana Waskita   +3 more
doaj   +1 more source

Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony

open access: yesCECCAR Business Review, 2023
The article hereby brings into focus a series of theoretical and practical issues regarding the declarative and payment obligations concerning the taxation of income from the lease of agricultural products from personal patrimony, falling into the ...
Lucian CERNUȘCA
doaj   +1 more source

PENYELENGGARAAN PELAYANAN PUBLIK BERDASARKAN UNDANG-UNDANG TENTANG PELAYANAN PUBLIK DI KECAMATAN MEMPURA KABUPATEN SIAK

open access: yesDinamisia, 2019
This community service activity was carried out by the Lecturer Team of the Faculty of Law at Lancang Kuning University in the Hall of the District Office of Mempura District, Siak Regency.
Ardiansah, Andrizal
doaj   +1 more source

Deontological Feeling: The Tranquil, the Familiar and the Body

open access: yesFrontiers in Psychology, 2021
This paper contributes to filling a lacuna in recent research on common normative backgrounds. On the one hand, discussions of common normative backgrounds tend to underexpose the role the feeling body plays in relation to the agent’s recognition of ...
Henning Nörenberg
doaj   +1 more source

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