Results 31 to 40 of about 947,936 (143)
Buletin 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
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Evasion of taxes and other levies in sport
Zbornik 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
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Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful [PDF]
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
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HIPOTEKA PRZYMUSOWA JAKO FORMA ZABEZPIECZENIA WYKONANIA ZOBOWIĄZAŃ PODATKOWYCH
Zeszyty 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
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MECHANISM OF TAX-PAYER’S LIABILITY IN REALIZATION OF THE BUSINESS GOAL DOCTRINE
Russian 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
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The Corrective Tax versus Liability As Solutions to the Problem of Harmful Externalities [PDF]
Although the corrective tax has long been viewed by economists as a theoretically desirable remedy for the problem of harmful externalities, its actual use has been limited, mainly to the domain of pollution.
Steven Shavell
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Deffered Tax Asset and Deffered Tax Liability: Studi Eksistensinya Ditinjau dari Sudut Teori Akuntansi [PDF]
, 2010 Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act.
Lim, Setiadi Alim
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TAX REFORM AND NONCOMPLIANCE IN INDONESIA
Journal 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
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Determining tax liability of immovable property leases [PDF]
, 2011 M.Comm.The for-profit business must maximise owners' wealth over the long term. It is accomplished by legally structuring the lease to minimise tax liability.
Du Preez, Andries Stephanus
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Missing Trader Intra-Community and Carousel VAT Frauds – ECJ and ECtHR Case Law
Croatian 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
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