Results 11 to 20 of about 13,225 (266)

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

open access: yesCECCAR Business Review, 2023
The article hereby brings up a series of theoretical and practical aspects regarding the declarative and payment obligations concerning the taxation of income made from intellectual property rights in the situation where the beneficiaries are dependent ...
Lucian CERNUȘCA
doaj   +1 more source

Updating the UK's code for fiscal stability [PDF]

open access: yes
The 1998 Code for Fiscal Stability sets out the framework within which UK fiscal policy is now set. While having such a code does not make it easier for a Government to meet its fiscal objectives, it may improve the economic credibility of the policy process.
Carl Emmerson   +2 more
openaire   +3 more sources

LEVERAGING SUSTAINABILITY AS BUDGETARY RESOURCES THROUGH FINANCIAL LAW INSTRUMENTS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
Through this approach we intend on actually achieving glances on basic legal norms in the field of taxation - Tax Code and the Fiscal Procedure Code - in terms of their potential to confer sustainability of public financial resources.
IONEL BOSTAN
doaj  

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

open access: yesCECCAR 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

Przestępstwa skarbowe związane z uchylaniem się od opodatkowania

open access: yesStudia i Materiały, 2022
Fiscal crimes (tax crimes) penalized in the Fiscal Penal Code constitute a specific area of criminal law, as they lie at the junction between criminal law and tax law.
Karol Szymon Orzeszak
doaj   +1 more source

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

open access: yesCECCAR 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

The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institution

open access: yesJournal of Legal Studies, 2022
In 2019, the Romanian legislator regulated for the first time, in the content of O.G. no. 6/2019, the legal institution of the restructuring of budgetary claims on the establishment of fiscal facilities.
Oneţ Cristina
doaj   +1 more source

Early Impact of Childhood Opportunity on Neurocognitive Outcomes in Sickle Cell Disease

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Introduction Neurocognitive impairment is a well‐recognized complication of sickle cell disease (SCD) that begins early in childhood and persists across development. While cerebrovascular injury contributes substantially to risk, neurocognitive deficits are also observed in children without overt or silent cerebral infarctions, suggesting ...
Julia E. LaMotte   +5 more
wiley   +1 more source

ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME [PDF]

open access: yesChallenges of the Knowledge Society, 2012
The interest – which is an institution typical to private law, has been taken over by the fiscal field and adapted to the specific features of fiscal obligation – being defined by its imperative legal regime, which has at the least the following ...
RADA POSTOLACHE
doaj  

Incentivi fiscali e politiche di sviluppo economico regionale in Europa (Fiscal Incentives and Regional Economics Development Policies in Europe)

open access: yesMoneta e Credito, 2012
The paper shows that fiscal policy and tax incentives are more effective than monetary policy and monetary incentives in supporting a regional development policy among European regions.
Beniamino Moro
doaj   +1 more source

Home - About - Disclaimer - Privacy