Results 1 to 10 of about 2,004,826 (306)

Notes on 'a code for fiscal stability' [PDF]

Oxford Economic Papers, 2001
This note comments on two central issues for fiscal policy design in the UK, highlighted in the recent "Code for Fiscal Stability" proposed by the new Labour government. The first concerns the merits of the so-called "golden rule of public sector investment"--the proposition that, over the cycle, government borrowing should not exceed government (net ...
exaly   +3 more sources

Forfeiture of Property in the Light of Amendments to the Fiscal Penal Code [PDF]

Białostockie Studia Prawnicze, 2009
The regulations concerning the fi scal penal law date back to the times of regaining independence by Poland . Nevertheless, the fi scal penal law was codifi ed as late as September 10, 1999. The Fiscal Penal Code came into force to adjust the fi scal penal provisions to the following constitutional regulations: the right to hearing (Art.
exaly   +3 more sources

ACCOUNTING AND FISCAL REPORTS IN THE CASE OF THE ANNULMENT OF THE VAT CODE [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2018
t The private business environment contains economic relations between the entities that are subject to VAT and entities that are not subject to VAT. In this economic carousel, a specific case is that of the legal entities which are subject to VAT but
DEACONU SORIN CONSTANTIN
doaj   +1 more source

FISCAL PROCEDURE CODE AND REGULATIONS REGARDING TRANSACTIONS WITH AFFILIATES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012
In determinate the transfer prices, The Romanian Procedural Fiscal Code stipulates (in the 79th article) the obligation for those contributors who make transactions with related entities to draw up a record of transfer prices and to forward it to the tax
Enea Constantin, Enea Constanta
doaj   +2 more sources

The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession

CECCAR Business Review, 2021
The article discusses a series of theoretical and practical aspects regarding the taxation of revenues from independent activities obtained from exercising the expert accountant profession.
Lucian CERNUȘCA, Ronela-Manuela LASCU
doaj   +1 more source

PARADOKS BEZKARNOŚCI PRZESTĘPSTWA SKARBOWEGO

Zeszyty Prawnicze, 2016
Paradox Concerning Fiscal Crime Impunity Summary The Penal Fiscal Code allows in some cases criminal impunity when the offender offers a justified correction of his tax declaration and compensates the public law due charge.
Feliks Prusak
doaj   +1 more source

Direct Taxation in the European Union Countries (I)

CECCAR Business Review, 2021
The importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record ...
Maria-Cosmina PINȚEA
doaj   +1 more source

IMPORTANT MODIFICATIONS ON FISCAL LEGISLATION - A MAJOR IMPACT UPON PRACTICAL DECISIONS OF LEGAL PRACTITIONERS AND OTHER PARTICIPANTS ON THE MARKET [PDF]

Challenges of the Knowledge Society, 2021
The end of 2020 brought some major modifications on the fiscal legislation. As we can see, the impact will be significant taking in consideration that these modifications will bring some changes which will affect not only the fiscal practitioners or the ...
Marta-Claudia CLIZA
doaj  

FISCAL PENAL LIABILITY OF A FENCE UNDER ART. 65 OF THE PENAL CODE FOR FAILURE TO REPORT THE SUBJECT OF TAXATION (ARTICLE 54 OF THE PENAL CODE) [PDF]

Probacja
The article presents an issue related to the criminal legal evaluation of the behavior of a perpetrator who evades taxation of goods of which he has become the disposer in connection with a fiscal offense or crime.
Michał Błoński
doaj   +1 more source

The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession

CECCAR Business Review, 2020
The present article discusses a series of theoretical and practical aspects regarding the taxation of income obtained from practicing the expert accountant and licensed accountant profession.
Bogdan Cosmin GOMOI
doaj   +1 more source