Results 11 to 20 of about 17,750 (309)

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

open access: yes, 2004
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
core   +6 more sources

New IMF Code of Fiscal Transparency: Citizens should be involved in fiscal decision-making [PDF]

open access: yesPress Releases, 2014
Following extensive and protracted public consultations, the International Monetary Fund in August presented its new Fiscal Transparency Code – a standard which, once approved by the Executive Board, should be adhered to by all the member countries. One of the main novelties of the Code is the formal involvement of citizens in budget decision-making.
Ott, Katarina
openaire   +4 more sources

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

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

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

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

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

Hospitalization Through Families’ Eyes: Comparing Inpatient Care Quality for Children With Sickle Cell Disease and Cystic Fibrosis in Canada

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker   +11 more
wiley   +1 more source

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