Results 11 to 20 of about 5,614,452 (294)
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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CECCAR Business ReviewThe paper discusses issues related to the amended single tax return and provides a series of examples regarding how non-wage income earned by individuals during 2025, as well as the resulting tax liabilities, should be reported therein.
Lucian CERNUȘCA
doaj +2 more sources
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]
Financial Theory and Practice, 2006 This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement ...
Ivica Urban
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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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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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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
openaire +2 more sources
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
doaj +1 more source
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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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
doaj +1 more source
, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
core +5 more sources