Results 1 to 10 of about 52,907 (168)
Single Tax Rectifying Statement [PDF]
CECCAR Business Review, 2021 The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form.
Lucian CERNUȘCA
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The Tax Policy During the Wartime and Its Impact on the Local Budget Revenues [PDF]
Problemi Ekonomiki, 2022 The easing of tax legislation after the outbreak of war was aimed at supporting business and ensuring the functioning of the economy. However, its impact on local budget revenues was ambiguous. Some changes to the tax legislation during martial law had a
Dub Andrii R., Medynska Tetyana V.
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Development trends of local taxes in the system of local budgets in Ukraine [PDF]
Public and Municipal Finance, 2020 Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by ...
Julia Glushchenko, Natalia Kozhalina
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Withdrawal of Tax Restrictions for 3rd Group Taxpayers of Single Tax under Martial Law to Activate Business [PDF]
Облік 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
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Alcohol taxes, tax revenues and the Single European Market [PDF]
Fiscal Studies, 1999 AbstractThis paper addresses the issue of whether tax revenue from alcohol lost through cross‐border shopping could be recouped by cutting excise duties. This in turn depends on the elasticity of demand for alcohol.We use data from the Family Expenditure Survey 1978–96 to estimate own‐ and cross‐price elasticities of demand for beer, wine and spirits ...
Crawford, I, Smith, Z, Tanner, S
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Concurrence of Crimes under Ethiopian Law: General Principles vis-à-vis Tax Law
Mizan Law Review, 2023 One or successive act(s) may lead to multiple criminality. According to the principle of unity of guilt and penalty, however, one provision punishes the combination of acts flowing from a single criminal guilt.
Leake Mekonen Tesfay
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Dynamics and consequences of the HTLV-1 proviral plus-strand burst.
PLoS Pathogens, 2022 Expression of the transcriptional transactivator protein Tax, encoded on the proviral plus-strand of human T-cell leukaemia virus type 1 (HTLV-1), is crucial for the replication of the virus, but Tax-expressing cells are rarely detected in fresh blood ex
Saumya Ramanayake +4 more
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ORGANIZATIONAL AND LEGAL ASPECTS OF TAXATION OF ECONOMIC ACTIVITY OF INDIVIDUAL ENTREPRENEURS IN UKRAINE: RETROSPECTIVE, PRESENT, FUTURE [PDF]
Alfred Nobel University Journal of LawThe article deals with the topical issues of taxation of individual entrepreneurs in the current economic environment. The relevance of this article is related to the fact that small business performs an important socio-economic function, since it not ...
Valerii О. Tsymbal
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CECCAR Business Review, 2021 The article discusses a series of theoretical and practical aspects regarding the taxation of revenues from independent activities obtained from exercising the expert accountant profession.
Lucian CERNUȘCA, Ronela-Manuela LASCU
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Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]
Problemi EkonomikiThe aim of the article is to analyze and evaluate the European experience in organizing the functioning of the simplified tax regime in order to identify and substantiate effective solutions for reforming the national system of simplified taxation.
Kuz Vasyl I.
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