Results 11 to 20 of about 47,569 (240)
Development of the tax system in Serbia until the Second World War [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2016 Fuller consideration of the tax system of one country requires information's about regulation of certain forms of public revenues through history. For the sources of the income can be said that they were always the same, but in equally represented ...
Milošević Goran B., Kulić Mirko V.
doaj +1 more source
Corporate Criminal Liability in Tax Crime: an Effort to Optimize State Revenue from The Tax Sector
Jurnal Penelitian Hukum De Jure, 2023 Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corporate taxpayers as taxable companies. The problem in the enforcement of tax criminal law is the unclear rules regarding corporate criminal liability in tax ...
Yoserwan Yoserwan
doaj +1 more source
Prawo Budżetowe Państwa i Samorządu, 2022 The study presents results of a research on an application of the International Monetary Fund’s (IMF) units of account when determining the value of administrative fines imposed for violation of norms of the Maritime Safety Law.
Wojciech Bożek
doaj +1 more source
Local finance transparency in Ukraine [PDF]
Public and Municipal Finance, 2020 Transparency in public and local finance is one of the most important factors in building a democratic society with high level of public confidence in the government.
Inna Shkolnyk +3 more
doaj +1 more source
Digitalization of the Tax System in Europe [PDF]
Revista de Studii FinanciareIn the context of the highly increasing dispersion of technology in the European economic environment, the interaction of citizens with the public sector is changing rapidly.
Alina Petraș
doaj +1 more source
Profit: Jurnal Administrasi Bisnis, 2021 This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan.
Afrianti Elsye Vanomy
doaj +1 more source
Revenue Autonomy Preference in German State Parliaments [PDF]
SSRN Electronic Journal, 2013 Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization. Due to a sunset clause, the current equalization system has to be renegotiated by the year 2019. Against this backdrop, this contribution studies the reform preferences of members of state parliaments.
Heinemann, Friedrich +3 more
openaire +6 more sources
Transparency of the budget process as a prerequisite for financial decentralization in Ukraine [PDF]
Public and Municipal Finance, 2018 The introduction of a qualitatively new type of relationship between citizens and authorities, one in which every person would be guaranteed real observation and protection of the rights and freedoms in these bodies activity, should be one of the ...
Inna Shkolnyk +2 more
doaj +1 more source
Green Tax dan Green Incentive Sebagai Instrumen Menuju Ekonomi Berkelanjutan di Indonesia
Jurnal ProaksiMain Purpose - The purpose of this study is to analyze how Green Tax and Green Incentive can enhance tax revenues and promote environmentally friendly businesses to achieve a sustainable economy.
Putri Gantine Lestari +2 more
doaj +1 more source
Assessment of quality of financial support for local social development in Ukraine [PDF]
Public and Municipal Finance, 2019 The article proposes a way of determining the future directions of financial support for the social development needs. To this end, the Tintner method of consecutive differences is used.
Inna Shkolnyk +2 more
doaj +1 more source