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Reasons for bankruptcy of natural persons in Lithuania

open access: yesEkonomika, 2015
In Lithuania, bankruptcy of natural persons is a relatively new subject that has been scientifically only randomly dealt with. The bill of Bankruptcy of Natural Persons in Lithuania was proposed as early as in spring 2009 (No.XIP-450, 24.03.2009).
Arvydas Paškevičius   +1 more
doaj   +2 more sources

Differentiation Mechanism of the New Human Form and Its Collaborative Development Relations with Natural Person

open access: yesProceedings, 2022
The essence of differentiating the new human form is the substitutability of information carrier and the variability of material information. The existing system is the result of collaborative development, and the balance and stability of the system in ...
Haisha Zhang
doaj   +1 more source

Features of Taxation of Income Received from Performing an Independent Professional Activity in the War Period

open access: yesПроблеми Законності, 2023
The article analyzes the changes in income taxation of self-employed persons due to the introduction of martial law. A comparison of the transformation in taxation of two types of self-employed persons, namely: individual entrepreneurs (who are on a ...
Євген Посторонко
doaj   +1 more source

Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business [PDF]

open access: yesОблік і фінанси, 2023
In martial law conditions, one of the tasks of the state is to minimize the recession and restore the level of entrepreneurial activity of business entities through tax regulation tools.
Viktor Synchak
doaj   +1 more source

Single Statement Corresponding to 2023

open access: yesCECCAR Business Review, 2023
The order of the President of the National Agency for Fiscal Administration No. 2541/2022 provides the model, content and instructions for filling in the single statement regarding the income tax and the social contributions owned by natural persons ...
Lucian CERNUȘCA
doaj   +1 more source

Identifying conceptual gaps in the concept of natural personhood in the banking and credit system of Tajikistan [PDF]

open access: yesE3S Web of Conferences, 2023
The question around the subject of bank credit has always been in the view of legal jurisprudence and doctrine. One of these issues is that the legal personality of a natural person in banking-credit relations is devoid of comprehensive scientific and ...
Muhammadyusuf Shukhratpur
doaj   +1 more source

Assessment on the compliance of Polish exit tax with EU law

open access: yesPrawo Budżetowe Państwa i Samorządu, 2020
The article is focused on an analysis of the compliance of Polish regulations which introduced a so-called “exit tax”, which is imposed on natural persons with the free movement of people within the EU in the field of immediate collection of this tax. As
Sebastian Trzcina
doaj   +1 more source

CATEGORIES OF TAXPAYERS VS. TAX OPTIMIZATION AND EVASION. STUDY ON THEIR FORMS OF MATERIALIZATION FROM THE PERSPECTIVE OF THE TYPE OF TAXPAYER - NATURAL PERSONS VERSUS LEGAL PERSONS [PDF]

open access: yesFinancial Studies, 2021
Tax evasion can be defined as the circumvention, under any form, of the payment of taxes, duties and contributions owed to the state, in the shelter of the law or eluding the legal provisions.
Bianca Cristina CIOCANEA   +2 more
doaj  

Natural persons (individuals) and legal persons (entities) in Serbian medieval law [PDF]

open access: yesZbornik Radova Vizantološkog Instituta, 2008
In this paper the author is exposing the concept of natural persons (individuals) and legal persons (entities) in Serbian mediaeval law. The terms glava (head, caput, kephalē), or sometimes kapa (cap, hood) are used in Serbian legal sources to designate ...
Šarkić Srđan
doaj   +1 more source

ECONOMIC ASPECTS REGARDING INDIVIDUALS' INVESTMENTS IN PRECIOUS METALS [PDF]

open access: yesBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2022
Precious metals were discovered and appreciated for their qualities in ancient times. Initially used as jewelry, with the evolution of humanity, precious metals have become useful in a wide range of fields, and are used nowadays both in the industry and ...
Marian ȚAICU, Ovidiu Aurel GHIUȚĂ
doaj  

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