Results 11 to 20 of about 299,114 (306)
INCOME TAX: THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION [PDF]
Eastern European Journal of Regional Studies, 2023 The present research focuses on the study of income tax through the lens of accounting and the lens of taxation by establishing the interdependence links that are formed.
Liliana LAZARI, Roman VIERU
doaj +1 more source
Principles of indirect taxation [PDF]
National Technical University of Ukraine Journal. Political science. Sociology. Law, 2018 The purpose of the article is to analyze the existing theoretical approaches to the definition of the sys- tem of principles of tax legislation, as well as to isolate and analyze the legal principles of indirect taxation.In the article the system of principles of tax legislation is considered, as well as the legal principles of indirect taxation are ...
openaire +3 more sources
Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
doaj +1 more source
Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0
Studia Iuridica Lublinensia, 2022 The principles of taxation are one of the most important issues underlying tax systems as such. In spite of this fact, recently the scientific debate has been moving in a different direction and these seemingly straightforward issues have not received ...
Miroslav Štrkolec, Ladislav Hrabčák
doaj +1 more source
Baltic Journal of Economic Studies, 2020 Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the ...
Olha Dmytryk, Oksana Makukh
doaj +1 more source
THE ESSENCE AND THE ROLE OF TAXES - THE PRINCIPLES OF TAXATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The actual principles of taxation are in the form of a harmonious and coherent system. The four fundamental principles of taxation are considered "canons of taxation" and "golden principles", since they have proven their validity over time. They can be
POPESCU LUIGI
doaj
IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION
Вестник университета, 2020 The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal ...
E. A. Kirova +2 more
doaj +1 more source
Principles of International Taxation
, 2014 Each country must decide (i) whether, and if so at what rate, to tax its citizens/ residents on their foreign-source income (e.g. wages, interests, dividends, etc.); and (ii) whether, and if so at what rate, to tax foreigners on their income originating from sources within the jurisdiction.
Assaf Razin, Efraim Sadka
openaire +3 more sources
Principles of Law: Features in the Law of Taxation
Наукові записки НаУКМА: Юридичні науки, 2018 The principles of law belong to one of the fundamental concepts of law which has been studied by human thought for a long time. As fundamental principles, the principles of law find their legislative presentation in the world legal systems, and ...
Olga Lobach
doaj +1 more source
SAGE Open, 2020 The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of ...
Alexander Georgievich Gurinovich +2 more
doaj +1 more source