Results 1 to 10 of about 535,274 (248)
On certain misdemeanor provisions in the law on tax procedure and tax administration [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2023 Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws.
Milić Ivan D.
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The characteristics of misdemeanor prosecution according to the Law on Tax Procedure and Tax Administration [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2022 After a misdemeanor and its perpetrator are discovered, the prosecution of the misdemeanor is initiated. Pursuant to the Misdemeanor Law either a request for initiation of a misdemeanor procedure is submitted against the defendant, or a misdemeanor ...
Milić Ivan D.
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Firmant and the problem of identifying a taxpayer in an organized criminal group [PDF]
Probacja, 2023 This article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others.
Tomasz Oczkowski, Igor Zgoliński
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Modern Scientific Approaches on Defining an Administrative Offense
Law and Safety, 2020 The correlation of the terms of “administrative misdemeanor” and “administrative offense” has been characterized; the legal definition of “illegal act” as the main component of the content of an administrative misdemeanor has been analyzed; the main ...
O. V. Panaciuk
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Effectiveness of labour legislation and the role of labour inspection in light of international labour organization standard [PDF]
Strani pravni život, 2022 Regulation of labour relations is accompanied by adoption of measures pivotal to ensuring effective implementation of labour legislation. One of the most important measures is labour inspection.
Kovačević Ljubinka M.
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A Special Case in Terms of Repetition of Misdemeanors: Special Irregularities
International Journal of Public Finance, 2021 Repeats in the Tax Criminal Law; It refers to the expression that a person who committed a misdemeanor before, after a certain period of time, the second misdemeanor can be increased in different dimensions. Although the provisions of repetition in terms
Burçin Bozdoğanoğlu, Vakkas Yurtlu
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Bringing tax avoiders to light: moral framing and shaming in a public goods experiment
Behavioural Public Policy, 2021 With a linear public goods game played in six different variants, this article studies two channels that might moderate social dilemmas and increase cooperation without using pecuniary incentives: moral framing and shaming.
Stefanos A. Tsikas
semanticscholar +1 more source
, 2021 With the reform carried out on 26/4/2006 in the Environmental Law No. 2872, the trial procedure and collection of administrative fines within the scope of this Law have been differentiated from the procedure in the Misdemeanor Law No. 5326. However, with
Erdem Ercan
semanticscholar +1 more source
The economics of the global minimum tax
International Tax and Public Finance, 2023 This paper shows that OECD’s Pillar Two may increase employment and investment in low-tax countries due to the Substance-based Income Exclusion (SBIE). The SBIE allows to tax-deduct payroll costs and user costs of tangible assets twice from the tax base ...
Guttorm Schjelderup, F. Stähler
semanticscholar +1 more source
Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform
Tax Policy and the Economy, 2023 In this paper, we investigate the use of intellectual property (IP) in multinationals’ tax-avoidance strategies. Income arising from intangible property is generally taxed in the location in which such income is received.
Katarzyna Bilicka +2 more
semanticscholar +1 more source