Results 1 to 10 of about 5,629 (164)
Правоприменение, 2022 The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1 ...
A. V. Krasyukov
doaj +3 more sources
Cogent Business and Management, 2023 Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax ...
Nayef Mohammad Al-Rahamneh +2 more
exaly +3 more sources
Tax Obligation as a Category of Tax Law [PDF]
Societas et Iurisprudentia, 2016 Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified ...
Igor Ivanovich Babin
doaj +1 more source
The obligation to obey tax laws [PDF]
Revenue Law Journal, 2012 The obligation to pay tax is a controversial one. Comparatively little has been written from a philosophical point of view. The obligation is something that is assumed to exist mainly because of the coercive powers of the relevant legislation and enforcement processes. This discussion starts from the taxpayer’s perspective.
exaly +2 more sources
Правоприменение, 2022 The subject. The analysis of trends in the development of the institution of tax liability, which arise as a result of digitalization of the economy.The purpose of the article is to identify trends in the development of the science of tax law and tax ...
O. I. Lyutova
doaj +1 more source
Теоретическая и прикладная юриспруденция, 2023 The study considers the conceptual problem of transforming the content of one of the principles of the institution of tax liability — the independence of its execution — in the context of its development in the information environment and in the ...
O. I. Lyutova
doaj +1 more source
The tax legislation of the state and the rules for the use of cash registers: integration issues
Правоприменение, 2023 The subject of the study is the legal regulation of the obligation to use cash registers and its relationship with the tax obligation, as well as the ratio of tax control and control over the use of cash registers (operational control).The purpose of the
A. A. Batarin
doaj +1 more source
Tax liability and fulfillment of tax obligations [PDF]
Zbornik radova Pravnog fakulteta, Novi Sad, 2015 Tax liability is the duty of the taxpayer to pay the tax. The taxpayer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability. The moment of the occurrence of taxable event shall be determined separately for each tax, in accordance with the relevant tax ...
Milošević Goran B., Kulić Mirko V.
openaire +2 more sources
Reflections of fairness in the field of contemporary taxation [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2021 Fairness of taxation is one of the inevitable topics in the domain of evaluating the effects of taxation within the national framework. The path towards instituting fair taxation is burdened by many obstacles, which are particularly prominent in times of
Dimitrijević Marina
doaj +1 more source
Jurnal Akademi Akuntansi, 2022 The purposes of this study were to determine the interpretation and compliance of SME taxpayers in Bengkulu city to tax obligations and differences of interpretation between the micro and small enterprises.
Rafles Ginting +2 more
doaj +1 more source