Results 21 to 30 of about 16,343 (198)

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

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

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

Tax law issues of the liability of health resort fee collectors

, 2021
A tax collector is obliged to collect and remit tax to the appropriate tax authority. The scope of the collector’s liability is narrowed only to situations in which he collected the tax due but did not pay it to the tax authority.
Wołowiec, Tomasz
core   +2 more sources

Secondary tax liability: In dubio contra reum [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu
Secondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
doaj   +1 more source

Initiation of Proceedings in a Case of Tax Offense as a Premise for Suspending the Limitation Period for a Tax Liability in Polish Law

, 2022
The subject of the article is to discuss the premise for the suspension of the limitation period for a tax liability, concerning the initiation of proceedings in the case of a tax offense, about which the taxpayer has been notified, if the suspicion of ...
Tomasz Gwóźdź, Dominik Kołodziej, Kołodziej, Dominik, Gwóźdź, Tomasz   +3 more
core   +2 more sources

Penerapan Tax Planning Dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Pada Cv. Iqbal Perkasa

I-Finance, 2015
The aims of this research are to analyze and explore the application of tax planning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, which is specialized in construction project services in Banyuasin.
Muhammadinah Muhammadinah
doaj  

Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ

Binus Business Review, 2011
One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law.
Maya Safira Dewi, Hana Setiawati
doaj   +1 more source

THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY

Baltic Journal of Economic Studies
The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars.
Olena Hafurova, Volodymyr Yermolenko, Tamara Novak   +2 more
doaj   +1 more source

Tax Salience, Voting, and Deliberation [PDF]

Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax ...
Rupert Sausgruber, Jean-Robert Tyran
core   +2 more sources