Results 21 to 30 of about 93,849 (312)
On the peculiarities of tax disputes in modern conditions
Ученые 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
SIMILARITIES AND DIFFERENCES BETWEEN THE ACCOUNTING SYSTEMS OF UKRAINE AND CHINA [PDF]
Academy ReviewThis 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
Вестник 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
National 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
Zbornik 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
Applying behavioral insights to tax compliance: Experimental evidence from Latvia [PDF]
, 2020 This is the final version. Available on open access from the Journal of Tax Administration via the link in this recordIn recent years, tax authorities around the world have started using behavioral insights to encourage taxpayers to fulfill their ...
Mazar, N +5 more
core
The tax legislation of the state and the rules for the use of cash registers: integration issues
Правоприменение, 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
Rationale behind state aid control over tax incentives [PDF]
, 2018 EU State aid draws international attention recent years due to its application to fiscal measures granted by Member States to multinational enterprises. It has triggered discussions on the reasonableness of applying State aid law to tax measures.
Xu, Diheng; id_orcid, Xu, Diheng
core +2 more sources
Business, 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
Advanced Functional Materials, EarlyView.Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang +11 more
wiley +1 more source