Results 21 to 30 of about 5,728 (263)

Oszustwo podatkowe na przykładzie wystawienia fikcyjnych faktur VAT

open access: yesFinanse i Prawo Finansowe, 2022
The purpose of this article. In the literature, you can find quite extensive studies on value added tax, while the issue of tax fraud on the example of issuing fictitious VAT invoices from the perspective of the effect of Art.
Piotr Kobylski
doaj   +1 more source

ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE

open access: yesPravo, 2022
Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure ...
Darko Golić, David Matić
doaj   +1 more source

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2018
This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector.
Eskasari Putri   +3 more
doaj   +1 more source

ADA APA SETELAH TAX AMNESTY? [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2017
: What is the matter After Tax Amnesty? This study analyzes the taxpayer obligation after tax amnesty and the consequences that arise if they fail to perform their obligations.
Antin Okfitasari   +2 more
doaj   +1 more source

The Role of Tax Consultants Against Taxpayers in Indonesia To Be Aware of Paying Tax

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2023
To find out the level of awareness of taxpayers in paying taxes and analyze the role of tax consultants on awareness of taxpayers towards fulfilling the obligation to pay taxes.
Sugiharto   +3 more
doaj   +1 more source

ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT

open access: yesJournal of Liberty and International Affairs, 2022
The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities
Mihaela Tofan
doaj  

Determination of the actual tax liability for personal income tax: law enforcement analysis

open access: yesПравоприменение, 2022
The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual ...
N. M. Artemov, V. V. Golenev
doaj   +1 more source

Tax Planning and Tax Obligations at Indonesian Private Company

open access: yesKaav International Journal of Economics , Commerce & Business Management, 2021
Tax is one of the establishment segments of state income, in order to guarantee progression of financing national improvement. In a business, charge may be a source takes a toll without accepting quick remunerate. Hence, we require an arrangement for companies to discover ways to streamline the charge and one of the ways utilized is through assessment ...
openaire   +1 more source

La información y la asistencia en la Administración tributaria electrónica: ventajas e inconvenientes de las TIC

open access: yesIDP, 2011
Ante la imposibilidad de practicar caso por caso los millones de liquidaciones anuales relativas a las más importantes figuras impositivas, los ciudadanos se encontraron con la responsabilidad de conocer, interpretar y aplicar el complejo, cambiante y, a
Irene Rovira Ferrer
doaj   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 more
wiley   +1 more source

Home - About - Disclaimer - Privacy