Results 1 to 10 of about 17,750 (309)

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

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

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

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 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

National and International Fiscal Regulations on Value Added Tax (II)

CECCAR Business Review, 2020
This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
doaj   +1 more source

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights

CECCAR Business Review, 2023
The article hereby brings into focus a series of theoretical and practical aspects regarding the taxation of incomes made of intellectual property rights in case the beneficiaries are independent taxable persons.
Lucian CERNUȘCA
doaj   +1 more source

CONDITIONAL DISCONTINUANCE OF CRIMINAL PROCEEDINGS AS A PENAL MEASURE IN THE FISCAL PENAL CODE [PDF]

Probacja
The study contains an analysis of the legal nature of conditional discontinuance of criminal proceedings against perpetrators of fiscal offences. The aim of the research is to determine whether conditional discontinuance of criminal proceedings included ...
Sebastian Kowalski
doaj   +1 more source

Direct Taxation in the European Union Countries (II)

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