Results 21 to 30 of about 712,377 (292)

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 ...
Carl Emmerson   +8 more
core   +1 more source

Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania

open access: yesCentral European Public Administration Review, 2019
The aim of this article is to evaluate the effectiveness and efficiency of (internal) administrative appeal in tax or fiscal matters in Romania, in comparison to the more time and resource consuming court action against an administrative decision ...
Octavian Moldovan, Gabriela Bucătariu
doaj   +1 more source

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

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

open access: yesProbacja
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

PAYING UP THE FISCAL DEBTS IN ROMANIA THROUGH EXCEPTIONAL VEHICLES – DATIO IN SOLUTUM/ UNRESTRAINED PAYMENT [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
In accordance with the legal norm incidents in tax procedures, in Romania the tax debts can pay off through commissioning. Fighting procedure of tax receivables by placing in payment by the taxpayer begins by formulating the debtor, owner of real ...
POPEANGĂ VASILE NICOLAE
doaj  

FISCAL OBLIGATIONS IN TRANSPORT COOPERATIVES: AN ANALYSIS OF COMPLIANCE AND CHALLENGES

open access: yesREVISTA CIENTÍFICA MULTIDISCIPLINARIA ARBITRADA "YACHASUN", 2023
Through the compilation of information obtained in the execution of the investigation called "Tax obligations in transport cooperatives", a high level of devaluation is verified by the partners and managers in compliance with tax obligations, leading to tax sanctions.
Soledispa-Reyes, Sara Geoconda   +1 more
openaire   +1 more source

The Sustainability of Fiscal Deficits, Sharia Obligations and Government Debt, in the Indonesian Economy

open access: yes, 2023
{"references": ["Abdul Manab (2016). The Effect of Macroeconomic Stability on Tribal Issuance in Indonesia, Malaysia and Brunei Darussalam.Institutional Repository of IAIN TulungAgung. http://repo.iaintulungagung.ac.id/4781.", "Ali, T.B., and Ahmed, Z. (2017). Governance and public debt accumulation: Quantitative analysis in MEN countries.
Yusri Hazmi   +5 more
openaire   +2 more sources

Penal fiscal liability of bailiff as the VAT payer

open access: yesPrawo Budżetowe Państwa i Samorządu, 2016
This paper discusses the range and essence of penal fiscal liability court bailiff. The bailiffs being the VAT payers are required to calculate, collect and pay VAT on amount received from the sale of property in execution mode.
Fabian Nalikowski
doaj   +1 more source

L'’évitement de l’impôt : cas des groupes de sociétés tunisiens Tax avoidance: the case of Tunisian corporate groups

open access: yesGeopolitic and Geostrategic Intelligence, 2020
 Ce document examine les principaux déterminants de l'évitement fiscal au sein des groupes de sociétés, sur la base d'un échantillon collecté à la main de 42groupes de sociétés tunisiens cotés en bourse sur la période 2011-2017.
D. DHAHRI
doaj   +1 more source

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

open access: yesCECCAR 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

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