Results 51 to 60 of about 947,936 (143)

Interrelationship of tax liability with the principles of tax law

Analytical and Comparative Jurisprudence
The article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law.
openaire   +1 more source

Idaho's Tax Gap 2009: Estimating Idaho's Tax Gap and Developing Strategies to Reduce It

, 2009
"Tax Gap” is a term that describes the amount of tax liability imposed by existing law that is not paid voluntarily and in a timely ...
Tax Commission, Idaho;
core  

A Method to Estimate the Magnitude of "Hypothetical Bias" in Stated Preference Surveys of Passive-use Value [PDF]

This paper proposes a method by which estimates of hypothetical willingness to pay for public goods with passive-use value can be compared with actual willingness to pay inferred from aggregate voting and tax liability data.
Felix Schlapfer, Nick Hanley
core  

THE ISSUE OF TAX SYSTEM AND LIABILITY FOR TAX VIOLATIONS

Juridical scientific and electronic journal, 2023
I.S. Bilousko, T.M. Shulha
openaire   +1 more source

Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes

, 2010
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama, Poterba, James M., Jeri Seidman, Nirupama Rao, James Poterba, Seidman, Jeri   +5 more
core  

Deferred Tax Asset And Deferred Tax Liability : Studi Eksistensinya Ditinjau Dari Sudut Teori Akuntansi

, 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, Setiadi Alim Lim
core   +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

THE DOCTRINE OF PIERCING OF CORPORATE VEIL

Iustinianus Primus Law Review
Piercing the corporate veil (PCV) is a fundamental exception to limited liability in  corporate law, ensuring that companies and associations remain separate legal entities—thereby  protecting shareholders from personal liability—unless the corporate ...
Domagoj Rožac
doaj  

Tensions in tax decision-making; the decision to not collect tax

, 2012
The Commissioner of Taxation is vested with the power to assess tax, and with the power to collect tax which is due and owing. However, the Commissioner and the responsible Minister also have a statutory power to not collect tax, thus creating an ...
Fisher, RK
core  

The child as a party to tax proceedings

Journal of Modern Science
There are two categories of entities in legal-tax relationships. These include tax authorities, the active party in the legal-tax relationship, and taxpayers, the passive party in the legal-tax relationship. While there is no ambiguity in identifying and
Ilona Szczepańska-Krekora
doaj   +1 more source