Results 11 to 20 of about 204,521 (253)

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

open access: yesCECCAR Business Review, 2021
In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related ...
Mirela PĂUNESCU   +2 more
doaj   +1 more source

Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis

open access: yesJournal of Islamic Accounting and Finance Research, 2022
Purpose - This study investigated the policies over countries, specifically concerning the taxation in its regard with the zakat collection. The aim is to see whether making zakat compulsory helps solving zakat collection problem or not.
Fauzul Hanif Noor Athief   +4 more
doaj   +1 more source

Problematyka stosowania zwolnień w podatku od czynności cywilnoprawnych dla sp. z o.o.

open access: yesActa Iuris Stetinensis, 2017
Activities of a limited liability company is associated with the continuing changes in the organizational structure and governance model trader. To do this, you must change the Ltd’ articles of association and make financial allocation of funds to ...
Rafał Bernat
doaj   +1 more source

Relationship between the Changes in Policy Tools of the Central Government and the Local Fiscal Structure: Focused on the Changes in the Transaction Taxes [PDF]

open access: yesJournal of Contemporary Eastern Asia, 2017
This study aimed to determine the changes in the local fiscal structure brought about by the change in the transaction tax, including the acquisition tax, by the central government. The review of the analysis results proved the following.
Miae Lee, Inseok Seo
doaj   +1 more source

A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security

open access: yesMaliye Çalışmaları Dergisi, 2023
Countries that cannot provide an adequate food supply due to global warming, climate change, and/or environmental pollution and that have a low import capacity may see their food security suffer.
Murat Çak, Erdem Yavuz
doaj   +1 more source

Effects of tax exemption on economic growth

open access: yesBBR: Brazilian Business Review, 2022
Faced with economic crisis and stagnation, the Brazilian government, in the fiscal realm, has been characterized by the adoption of exemption tax policies.
Marconi Silva Miranda   +3 more
doaj  

The replacement of payroll tax by a tax on revenues: A study of sectorial impacts on the Brazilian economy

open access: yesEconomiA, 2015
A topic of current research in discussion about the Brazilian economy is the exemption from payroll taxes, which aims to stimulate competitiveness of the firms, boosting economic growth.
Wilton Bernardino da Silva   +2 more
doaj   +1 more source

Research on the Impact of a New Round of Tax Reduction and Fee Reduction Policies on the High Quality Development of Small and Medium-sized Enterprises [PDF]

open access: yesSHS Web of Conferences, 2023
As a powerful measure to deepen the supply-side structural reform, tax reduction and fee reduction policies play an important role in promoting the high quality development of small and medium-sized enterprises(SMEs).This paper selects 582 SMEs listed on
Liu Xiangyu, Chen Sijia, Liu Qihui
doaj   +1 more source

The Rôle Of Incentives Tax In Encouraging The Tourism Investment In Algeria Case Study Hotel LAVALLE Chlef [PDF]

open access: yesمجلة الاجتهاد للدراسات القانونية والاقتصادية, 2019
The aim of this research paper is to show the main tax incentives granted for encouraging the tourism investment in Algeria whether it was about the granted tax incentives under the general system of the various tax laws , or about the granted tax ...
AISSA Smain, BOUZIANE Karim
doaj  

Kontruksi Hukum Pembebasan Pajak Penghasilan Terhadap Peralihan Hak Atas Tanah Dalam Pembagian Hak Bersama Waris

open access: yesJurnal Ilmu Kenotariatan, 2022
Tax as a source of state revenue play an important role in the life of the state, especially in development, so taxpayers in carrying out their obligations must be given definite legal guarantees by the state.
Misbah Imam Soleh Hadi   +1 more
doaj   +1 more source

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