Results 31 to 40 of about 16,343 (198)

PELATIHAN PERHITUNGAN PAJAK PENGHASILAN TERUTANG BAGI WAJIB PAJAK UMKM DENGAN PENGHASILAN BRUTO TERTENTU MENURUT PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013

open access: yesBuletin Udayana Mengabdi, 2018
Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the tax payable correctly according to government regulation number 46 year 2013.
N.L. Supadmi   +3 more
doaj   +1 more source

Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

open access: yes, 2021
This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas. The research was conducted both on the grounds of direct taxes, indirect taxes and property taxes.
Gajewski, Piotr, Piotr Gajewski
core   +2 more sources

HIPOTEKA PRZYMUSOWA JAKO FORMA ZABEZPIECZENIA WYKONANIA ZOBOWIĄZAŃ PODATKOWYCH

open access: yesZeszyty Prawnicze, 2016
The Judicial Mortgage: A Form of Securing Tax Liability Summary This paper incorporates a characterisation and a thorough dogmatic analysis of the judicial mortgage as a form of securing the satisfaction of tax liabilities in Polish law.
Aneta Makowiec
doaj   +1 more source

The Issues Of Tax Liabilities Accounting

open access: yesThe American Journal of Social Science and Education Innovations, 2020
This article is devoted to the consideration of theoretical and methodological views, practical and legal basis for the accounting of liabilities, including tax liabilities. In addition, the article studies the current state of tax liability accounting and provides relevant proposals and recommendations.
Tuychiev Alisher Jurayevich   +1 more
openaire   +2 more sources

Evasion of taxes and other levies in sport

open access: yesZbornik Radova Pravnog Fakulteta u Splitu, 2012
In this paper, the authors have investigated the tax liability of sport clubs and athletes and their criminal liability for evasion of taxes and other levies. The first presented is specificity of the tax system in the sport with concretized calculations
Lucija Sokanović   +2 more
doaj  

Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful [PDF]

open access: yes
We examine the combined effects of asymmetric taxation and limited liability on optimal risk taking of investors. Given an optimal risk level in the pre-tax case under full liability, loss-offset restrictions reduce, and limited liability enhances the ...
Rainer Niemann, Ralf Ewert
core  

Missing Trader Intra-Community and Carousel VAT Frauds – ECJ and ECtHR Case Law

open access: yesCroatian Yearbook of European Law and Policy, 2012
This paper deals with explaining what missing trader intra-Community and carousel frauds are and how they are performed. A fault in taxing intra-Community supplies with Value added tax (VAT) enables these frauds. Member States and the European Commission
Jernej Podlipnik
doaj   +1 more source

Legacies and successions tax law Law pamphlets

open access: yes, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core  

MECHANISM OF TAX-PAYER’S LIABILITY IN REALIZATION OF THE BUSINESS GOAL DOCTRINE

open access: yesRussian Journal of Economics and Law, 2013
Objective: to prove that the mechanism of business goal doctrine realization forms a new type of liability in tax relations. Methods: The methodological basis of the research is dialectics method allowing to reveal the properties of liability institution
S. P. Bortnikov
doaj  

TAX REFORM AND NONCOMPLIANCE IN INDONESIA

open access: yesJournal of Indonesian Economy and Business, 2017
The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue.
Heru Iswahyudi
doaj   +1 more source

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