Results 11 to 20 of about 293,168 (302)

PROOF IN TAX MATTERS - TAX PROCEDURE AND ADMINISTRATIVE DISPUTE

open access: yesZbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2022
With administration you are born and with administration you die. This thought reflects the truth that human life from its beginning to the very end is in contact with administrative law, or its various branches or areas.
Nataša Žunić Kovačević   +1 more
doaj   +1 more source

Mediation as an alternative form of pre-trial settlement of a tax dispute: doctrinal approaches and law enforcement practice

open access: yesПравоприменение, 2021
The subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer.
L. L. Arzumanova
doaj   +1 more source

SENGKETA KEBERATAN DIBANDINGKAN DENGAN SENGKETA PENGADILAN PAJAK BERDASARKAN PERATURAN YANG BERLAKU

open access: yesJurnal Wawasan Yuridika, 2014
Tax Dispute is caused by dissimilarity opinion between tax payers and tax officials based on tax assessment. Therefore, it needs a protection to tax payers by giving justice through a formal and official legal channel.
Meiti Asmorowati
doaj   +1 more source

Alternative Procedures for Settling Tax Disputes

open access: yesFinancial Law Review, 2021
The article discusses an alternative way to settle a tax dispute through mediation. For the Russian law enforcement practice, this format of interaction is new, since the current law on mediation only
Lana Arzumanova
doaj   +1 more source

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

open access: yesJurnal Kajian Akuntansi, 2021
Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues.
Prianto Budi Saptono   +2 more
doaj   +1 more source

GUARANTEE OF PROTECTION OF RIGHTS AND INTERESTS OF TAXPAYERS IN TAX DISPUTES

open access: yesBaltic Journal of Economic Studies, 2022
In the article, the author proposes under the protection of the rights of the taxpayer to understand his actions (in some cases inaction), which he commits in accordance with the norms of tax legislation, on the one hand, and law enforcement activities ...
Iryna Vasylieva
doaj   +1 more source

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF CONFLICT MANAGEMENT STUDIES IN TAX LEGAL RELATIONS [PDF]

open access: yesJournal of International Legal Communication, 2021
This paper discusses the problems of conflicts that may be from time to time initiated and settled in the field tax legal relations. The emphasis is placed on the suggestion that the evolution of scientific concepts of conflict is based on the ...
Larysa V. Chaika, Viktoriia V. Chaika
doaj   +1 more source

A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries

open access: yesMizan Law Review, 2019
Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
doaj   +1 more source

Peradilan Pajak dan Kepastian Hukum di Tengah Globalisasi Ekonomi [PDF]

open access: yes, 2010
This research discusses the problem of legal certainty in economic globalization and tax court as legal enforcement instrument and tax dispute settlement through tax court.
Ismail, T. (Tjip)
core   +1 more source

INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA

open access: yesYuridika, 2013
Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound ...
Binsar Sitorus
doaj   +1 more source

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