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Правоприменение, 2022 The subject. The analysis of trends in the development of the institution of tax liability, which arise as a result of digitalization of the economy.The purpose of the article is to identify trends in the development of the science of tax law and tax ...
O. I. Lyutova
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Risks of Regional Tax Systems and Their Portfolio Decomposition: The Case of Modern Russia
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020 The purpose of this paper is an assessment of the risk of regional tax systems at different levels of the budget system (consolidated, federal, regional and local), decomposition of this risk by sources (various taxes and tax groups) and the isolation of
Marina Malkina, Rodion Balakin
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Aspects Regarding the Support of Non-Profit Entities/Places of Worship
CECCAR Business Review, 2022 In accordance with the legal regulations in force, the tax payers natural persons may exercise the option to direct up to 3.5% of the tax related to the incomes achieved in the year 2021 for supporting non-profit entities that are established and operate
Lucian CERNUȘCA
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The Single Return for the Year 2020
CECCAR Business Review, 2020 The Order of the President of the National Agency for Fiscal Administration 139/2020 presents the model, the content and the submission and management procedure for the single return for income tax and social contributions paid by natural persons. By the
Lucian CERNUȘCA
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Taxation of capital gains of companies from the alienation of shares [PDF]
Anali Pravnog Fakulteta u Beogradu, 2017 The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art.
Popović Dejan, Ilić-Popov Gordana
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Supporting the Non-Profit/Cult Organizations
CECCAR Business Review, 2021 Tax payers who are individuals and wish to forward up to 3.5% of the related tax on the income obtained in 2020 in order to support the non-profit organizations founded and operated under the law and the cult organizations, and also to provide private ...
Lucian CERNUȘCA
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Does Alberta have a Spending Problem? [PDF]
The School of Public Policy Publications, 2010 Alberta spent the better part of the last decade of the 20th century becoming the paragon of fiscal virtue.1 Following a 1993 election fought over the nature of Alberta’s spending, the Alberta government set the standard for having a clean and closely ...
Ken Boessenkool
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Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System
CECCAR Business Review, 2020 This article discusses a series of conceptual and practical issues regarding taxation mechanism of revenues from independent activities based on the income tax bracket.
Lucian CERNUȘCA
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The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities
CECCAR Business Review, 2021 This article presents a series of theoretical and practical aspects regarding the taxation of revenues obtained through independent activities conducted under contracts of sport activities.
Lucian CERNUȘCA
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The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession
CECCAR Business Review, 2021 The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained through practice of the lawyer profession.
Lucian CERNUȘCA, Vanina Adoriana TRIFAN
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