Results 31 to 40 of about 7,700 (107)

Corporate Criminal Liability In Tax Crimes From The Perspective of The Strict Liability Doctrine

Yurisdiksi: Jurnal Wacana Hukum dan Sains
Tax crimes are a form of economic crime that has the potential to cause significant losses to state revenues. The development of corporate activity as a major component of economic activity indicates that various tax crimes are no longer committed ...
Kyagus Ramadhani, Tunggul Anshari SN, Prija Djatmika   +2 more
doaj   +1 more source

Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030 [PDF]

Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет
In today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine.
Olena Vinichenko, Yuliya Degtyariova, Andrii Hrybkov, Sergey Chimshit   +3 more
doaj   +1 more source

Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług

Wrocławsko-Lwowskie Zeszyty Prawnicze
The import of goods gives rise to a tax liability in VAT. According to the general rules, the taxable person is obliged to calculate and show the amount of VAT in the customs declaration.
Adam Krychowski
doaj   +1 more source

THE DOCTRINE OF PIERCING OF CORPORATE VEIL

Iustinianus Primus Law Review
Piercing the corporate veil (PCV) is a fundamental exception to limited liability in  corporate law, ensuring that companies and associations remain separate legal entities—thereby  protecting shareholders from personal liability—unless the corporate ...
Domagoj Rožac
doaj  

The child as a party to tax proceedings

Journal of Modern Science
There are two categories of entities in legal-tax relationships. These include tax authorities, the active party in the legal-tax relationship, and taxpayers, the passive party in the legal-tax relationship. While there is no ambiguity in identifying and
Ilona Szczepańska-Krekora
doaj   +1 more source

Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target

Foundations of Management
This paper examines the effect of liquidity constraints on tax liability targeting among banks in Ghana, with emphasis on the persistence and speed of adjustment toward tax targets.
BOATENG Kwakye, OMANE-ANTWI Kwame Bosiako, QUEKU Yaw Ndori   +2 more
doaj   +1 more source

Benford Law and fraudulent financial statements of unlisted enterprises

Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh
The private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue.
Nguyễn Thị Thu Hiền, Đặng Anh Tuấn   +1 more
doaj   +1 more source

Who Pays, Who Gains? ACA Medicaid Expansions and Changes in Net Income and Tax Liability by Socioeconomic Status. [PDF]

Health Serv Res
Liu MH, Schut RA.
europepmc   +1 more source

Research on the incentive effect of government tax refunds on R&D investment of pharmaceutical enterprises. [PDF]

Cost Eff Resour Alloc
Xu Q, Wang Y, Fu S, Fan G.
europepmc   +1 more source

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems. [PDF]

PLoS One
Kollruss T.
europepmc   +1 more source