Results 11 to 20 of about 7,700 (107)

Tax liability in tax on goods and services – analysis against the background of general tax law

Prawo Budżetowe Państwa i Samorządu, 2020
In this article it has been proved that a tax liability in tax on goods and services arises at the end of the settlement period and that implemented tax liability model corresponds to the concept of formal tax choice. It can also be made after the expiry
Wiktor Podsiadło
doaj   +1 more source

Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
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
doaj   +1 more source

Penal (financial) sanctions for non-payment of agreed amounts of tax obligations

Opolskie Studia Administracyjno-Prawne, 2023
The relevance of the research of applying penal (financial) sanctions for non-payment of agreed amounts of tax obligations has been determined by multifaceted and controversial relations that arise regarding tax and fee collection, competence of ...
Anna Barikova
doaj   +1 more source

Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax

Teisė, 2022
This paper discloses cases in which permanent differences between the legal regulation of financial accounting and corporate income tax arise, while revealing the significance of these differences in the fulfillment of a tax liability (corporate income ...
Martynas Endrijaitis
doaj   +1 more source

Transformation of the regulation of liability for tax offenses in the Russian Federation

Вестник университета, 2019
The issues of changes in the tax legislation of the Russian Federation, the system of regulation of tax control in the application of liability for tax offenses have been raised.
E. L. Gulkova, E. A. Pshenichnova
doaj   +1 more source

The Tax Responsible Party of Corporate Taxpayer on Legal Liability Discourse

Media Iuris
This article examines, from the perspective of legal liability, the determination of third party liability other than corporate taxpayers, both personally and jointly.
Arvie Johan
doaj   +1 more source

The Expectations and Effects of Tax Cuts: Scenario Examples

Maliye Çalışmaları Dergisi, 2023
Various incentives are organized in different types of taxes to support the financial structures of enterprises. These incentives impact decisions for taxpayers planning taxes.
Funda Karakoyun
doaj   +1 more source

The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy

Jurnal Akuntansi
This study examines the impact of carbon tax implementation across various sectors on carbon emissions and social welfare, moderated by subsidies and tax liability offsets. The sample consists of 28 countries that implemented a carbon tax in 2023.
Kenley Maccauley Riyono, Luky Patricia Widianingsih   +1 more
doaj   +1 more source

Effects of the tax liability of managers on the relationship between tax infraction notices and tax avoidance

Revista Contabilidade & Finanças
The aim of this research was to assess the moderating role of the joint and several liability of company directors in the relationship between the cumulative value of tax infraction notices and the subsequent level of corporate tax avoidance.
Fabiano de Castro Liberato Costa, Roberto Carlos Klann   +1 more
doaj   +2 more sources

Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources

Teisė, 2023
This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.
Martynas Montvidas
doaj   +1 more source