Results 11 to 20 of about 2,004,826 (306)
Updating the UK's code for fiscal stability [PDF]
, 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 +7 more sources
Fiscal Decentralisation and Local Government Financing in Serbia and Montenegro [PDF]
, 2016 This book focuses on the fiscal decentralisation processes and the systems of local government financing in Serbia and Montenegro in the period 2000-2015.
Kaluđerović, Jadranka +3 more
core +1 more source
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]
ProbacjaThe 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
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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
CECCAR 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
New IMF Code of Fiscal Transparency: Citizens should be involved in fiscal decision-making [PDF]
Press 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.
openaire +3 more sources
LEVERAGING SUSTAINABILITY AS BUDGETARY RESOURCES THROUGH FINANCIAL LAW INSTRUMENTS [PDF]
Analele 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
Przestępstwa skarbowe związane z uchylaniem się od opodatkowania
Studia 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