Results 11 to 20 of about 560,783 (257)
Subjects of Tax Legal Relations
Сибирское юридическое обозрение, 2019 The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
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INTERPRETATION OF VAT ADJUSTMENT FOR DELAY PENALTIES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 In general, transactions between private economic agents are subject to value-added tax. This economic category is an indirect tax borne by the final consumer.
SORIN-CONSTANTIN DEACONU
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Статистика и экономика, 2016 Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at ...
Elena I. Sycheva, Valentina V. Samoylova
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Unfair tax competition influence on the development of the sustainable economy and international economic relations [PDF]
E3S Web of Conferences, 2021 The gist of this article boils down to the impact of unfair tax competition on the current state and further development of a sustainable economy and international economic relations.
Sokolova Olga +2 more
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Revista Derecho del Estado, 2017 There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including ...
Eva Andrés Aucejo
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Tax forecasting as part of a macro financial controlling system: the case of Ukraine [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Tax forecasting as part of a macro financial controlling system: the case of Ukraine The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue.
Tetiana Paientko, Kateryna Proskura
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Financial Education - Strategy to Combat Tax Evasion [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 In most countries, one of the reasons for economic problems is the extent of tax evasion in its various forms. Tax evasion is the way in which economic agents respond to tax pressure when they exceed a certain threshold necessary for starting ...
Oana Oprișan +2 more
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Latin American Research Review, 2023 Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on ...
José Ramírez-Álvarez
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A Faithful Distributed Implementation of Dual Decomposition and Average Consensus Algorithms
, 2013 We consider large scale cost allocation problems and consensus seeking problems for multiple agents, in which agents are suggested to collaborate in a distributed algorithm to find a solution. If agents are strategic to minimize their own individual cost
Farokhi, Farhad +2 more
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Social Norms and Conditional Cooperative Taxpayers [PDF]
, 2006 This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance.
Traxler, Christian
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