Results 11 to 20 of about 16,343 (198)
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
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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
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, 2018 This paper shows how, under existing tax law, illegal wage underpayment by an employer (sometimes called “wage theft”) may generate employer tax liability for unreported income or disallowed business expense deductions. Given that the tax authority needs information from the underpaid worker to prove such liability, the paper identifies two ways that a
Sachin S. Pandya
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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
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On the existence of tax liability
Налоги и налогообложение, 2021 The subject of this research the normative legal acts that regulate social relations emerging as a result of violation of financial legislation of the Russian Federation and determine unlawfulness of the act and penalties for its commission, grounds and mechanism of legal liability, as well as the established law enforcement practice and the existing ...
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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
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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
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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
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The Tax Responsible Party of Corporate Taxpayer on Legal Liability Discourse
Media IurisThis article examines, from the perspective of legal liability, the determination of third party liability other than corporate taxpayers, both personally and jointly.
Arvie Johan
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Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
, 2018 Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who ...
Joulfaian, David +2 more
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