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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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 ...
openaire +2 more sources
Initiation of Proceedings in a Case of Tax Offense as a Premise for Suspending the Limitation Period for a Tax Liability in Polish Law [PDF]
, 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 +4 more
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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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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 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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Problems of tax legal liability. [PDF]
, 2020 Problems of Tax Legal Liability The Master thesis "Problems of Tax Liability" is divided and examined for obligation of legal tax problems for its point of aspect, purpose, concept and rising problems thus continuing with ways of solution.
Strazdas, Povilas,
core
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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