Results 21 to 30 of about 3,135 (258)
PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK
Jurnal Wawasan Yuridika, 2014 In the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature.
Etty Rochaeti
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CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE
Baltic Journal of Economic Studies, 2022 In the article, the author notes that the relations arising between the subjects of public and private law in the process of financial activity of the state, are multidimensional in nature and in their social, political and legal content are conflicting.
Iryna Vasylieva
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Binus Business Review, 2011 Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay.
Hanggoro Pamungkas
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The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) [PDF]
حسابداری دولتی, 2020 Subject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim
MASOUD NIKANDISH +2 more
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THE POTENTIALS AND LIMITATIONS OF TAX DISPUTE PREVENTION AND ALTERNATIVE RESOLUTION MECHANISMS
Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2018 This paper deals with prevention and alternative dispute resolution (ADR) in tax matters, particularly in the light of the specific nature of administrative relations, which also include tax procedures. Given the involvement of stakeholders, ADR benefits
Polonca Kovač
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The importance and effects of BEPS multilateral convention in international tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2017 The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20.
Popović Dejan, Ilić-Popov Gordana
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International Journal of Public Finance, 2021 It is extremely important for tax compliance to fulfill their tax obligations on time and completely by taxpayers. Various regulations are made in order to increase tax compliance in the legislation of many countries.
Özgür Biyan +2 more
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BALANCING THE INTERESTS OF TAXPAYERS AND TAX AUTHORITIES AS THE METHOD OF MINIMIZING TAX DISPUTES
Baltic Journal of Economic Studies, 2021 The author notes in the article that an increase in the number of tax disputes is influenced by many factors, including the constantly changing tax laws of Ukraine, low legal culture of taxpayers, the lack of professional training of representatives of ...
Iryna Vasylieva
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Yurisdiksi: Jurnal Wacana Hukum dan SainsThis study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system.
Ryandi Ferdiannur Usman +2 more
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Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole
Il Diritto degli Affari, 2022 Despite the common deflationist intent of dispute, civil and commercial mediation regulated by Legislative Decree No. 28/2010 and tax mediation regulated by Art. 17-bis of Legislative Decree No.
Davide Corraro
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