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Tax liability and fulfillment of tax obligations [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2015 Tax liability is the duty of the taxpayer to pay the tax. The taxpayer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability.
Milošević Goran B., Kulić Mirko V.
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RUDN Journal of Law, 2023 The study examines the development of the content of the institution of tax liability in the economy digitalization context as a result of implementation of relevant measures of state tax policy.
Olga I. Lyutova
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LIQUIDATION OF A SOLE PROPRIETORSHIP LIMITED COMPANY-TAX ASPECTS [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015 Limited liability company is formed at the time of registration in the register of entrepreneurs of the National Court Register kept by the Commercial Division of the District Court.
Rafał Bernat
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Determining the Right Tax Jurisdiction in Bilateral Taxation Treaties and Preventing Abuse of the "Permanent Establishment" Concept [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2016 Bilateral tax treaties in the world are significantly spreading as a tool for waiver of double taxation, which is an obstacle in the way of expansion of international trade.
Gholam Nabi Feyzi Chekab +1 more
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TAX LIABILITY ARRANGEMENT OF INTERNATIONAL E-COMMERCE IN INDONESIA
Masalah-Masalah Hukum, 2023 International e-commerce has created challenges in terms of tax liability, referred to the study by Google-Temasek-Bain revealed that the combination of e-commerce had reached USD40 billion.
Henry Dianto Pardamean Sinaga +2 more
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Persuasive model of reaction towards tax avoidance in penal fiscal regulations
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for
Krzysztof, Raul Woźniak
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Corporate Criminal Liability in Tax Crime: an Effort to Optimize State Revenue from The Tax Sector
Jurnal Penelitian Hukum De Jure, 2023 Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corporate taxpayers as taxable companies. The problem in the enforcement of tax criminal law is the unclear rules regarding corporate criminal liability in tax ...
Yoserwan Yoserwan
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Determination of the actual tax liability for personal income tax: law enforcement analysis
Правоприменение, 2022 The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual ...
N. M. Artemov, V. V. Golenev
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The effect of income and expense shifting on the corporate income tax evasion [PDF]
Central European Management Journal, 2023 Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej +2 more
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Tax Evasion In Ukraine: Corporate and Personal Liability
Наукові записки НаУКМА: Економічні науки, 2018 The paper aims to clarify and determine the definition of liability for tax evasion (financial, administrative. and criminal); to identify the main legal and financial problems of different types of liability in Ukraine; to define possible ways of ...
Tetiana Bui
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