Results 21 to 30 of about 10,047,843 (289)

On the peculiarities of tax disputes in modern conditions

open access: yesУченые записки Российской академии предпринимательства, 2021
The subject of the research is actual tax disputes in the Russian Federation concerning the application of the criteria of differentiation between legal and illegal tax optimization.
N. A. Poponova
doaj  

An Old song in a New Way: About the Progression in the Personal Income Tax

open access: yesФинансы: теория и практика, 2023
The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the ...
M. M. Yumaev
doaj   +1 more source

SIMILARITIES AND DIFFERENCES BETWEEN THE ACCOUNTING SYSTEMS OF UKRAINE AND CHINA [PDF]

open access: yesAcademy Review
This study provides a comparative analysis of the accounting systems of Ukraine and China, focusing on their alignment with the International Financial Reporting Standards (IFRS).
Viktoriya I. Verbytska   +2 more
doaj   +1 more source

ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL

open access: yesВестник университета, 2020
The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of ...
A. V. Ilin
doaj   +1 more source

TAXES AS PANDEMIC CONTROLS

open access: yesNational Tax Journal, 2020
Tax policy can play important roles in limiting the spread of communicable disease and in managing the economic fallout of a pandemic.
Ashley C. Craig, James R. Hines
openaire   +2 more sources

Selected issues of abuse of rights in the tax system of the Republic of Croatia

open access: yesZbornik Radova Pravnog Fakulteta u Splitu, 2022
The main purpose of this paper is to analyze the abuses of rights in the Croatian tax system committed by members of capital companies, which were identified during tax supervision.
Dragana Bjelić Gaćeša   +2 more
doaj   +1 more source

Accounting Audit Procedures Within The Framework Of Tax Control And Its Role In Reducing Tax Evasion

open access: yesمجلة الدراسات الإقتصادية المعاصرة, 2023
The importance of studying this issue lies in the importance and place of the tax base in forming the state treasury, and accordingly, with the force of the legal rule, no tax or fee can be established or collected, unless the law stipulates that ...
lakhdar Ben alia   +2 more
doaj  

The tax legislation of the state and the rules for the use of cash registers: integration issues

open access: yesПравоприменение, 2023
The subject of the study is the legal regulation of the obligation to use cash registers and its relationship with the tax obligation, as well as the ratio of tax control and control over the use of cash registers (operational control).The purpose of the
A. A. Batarin
doaj   +1 more source

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

open access: yesArthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim   +2 more
wiley   +1 more source

The role of digital technologies in the organization of control over tax liability settlements of budgetary institutions

open access: yesBusiness, Management and Economics Engineering, 2022
It is impossible to imagine the functioning and development of the state and society without the use of digital technologies. This research is topical because of the need to solve the problem of modernizing the tax control system through the ...
Larysa Ivanchenkova   +5 more
doaj   +1 more source

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