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MOKESTINĖS PRIEVOLĖS TEISINĖ PRIGIMTIS: UKRAINOS IR LIETUVOS RESPUBLIKOS ĮSTATYMŲ LYGINAMOJI ANALIZĖ

Teisė, 2014
The article discussed the content of the obligation to pay taxes as one of the main duties of the taxpayer. Legal nature of the constitutional duty for taxes and fees payment has been investigated on the basis of analysis of the Fundamental Law of ...
A. Oliynyk
doaj   +1 more source

Automatic Income Tax Refunds to Relieve Low Incomes

Wirtschaftsdienst, 2021
Germany is one of more than 30 countries worldwide where employees are exempt from the obligation of filing a tax return. While this optional assessment relieves one of the burden of filing a return, it has individual and distributional costs because non-
Tobias Hauck, Luisa Wallossek
doaj   +1 more source

The taxpayer’s claim under the tax law relationship of a tax overpayment

Acta Iuris Stetinensis, 2021
The purpose of the research undertaken in this paper is to analyse the tax claim. It is an institution that has its source in a subjective right. As part of a tax claim, a taxable entity may assert its rights resulting from the obligation-involving tax ...
Adam Drozdek
doaj   +1 more source

Tax audit: impact on taxpayers' tax obligations

, 2023
The audit is an essential part of accounting since it allows to identify, verify that all the financial information made by the company is correct, with the application of the audit it helps to have a reasonable security about the operations of the taxpayers this in order to detect errors and know if they comply with the tax obligations to which they ...
Campos Rodríguez, Kimberlyn Selena, Guzmán Fernández, Candelaria, Martínez Prats, Germán, Silva Hernández, Francisca, Campos Rodríguez, Kimberlyn Selena, Guzmán Fernández, Candelaria, Martínez Prats, Germán, Silva Hernández, Francisca   +7 more
openaire   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden, Sara Gardner Hedgecock, Lawton L. Nalley, Alvaro Durand‐Morat, Aaron Shew, Rodolfo M. Nayga Jr   +5 more
wiley   +1 more source

Approximation of tax law in the taxpayer's tax obligations

, 2022
Tax law represents a fundamental part in the collection of taxes since in it the regulations with which it is carried out are governed, the payment of taxes was created so that the state obtained the resources to be able to provide quality services to society which are within the public expenditure which seeks to satisfy the basic needs that every ...
Magaña Estrada, Samantha Del Carmen, Martínez Prats, Germán, Guzmán Fernández, Candelaria, Morales Cárdenas , Tomás Francisco, Magaña Estrada, Samantha Del Carmen, Martínez Prats, Germán, Guzmán Fernández, Candelaria, Morales Cárdenas , Tomás Francisco   +7 more
openaire   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci, Giulia Maesano, Leonardo Casini, Maurizio Canavari, Marija Cerjak   +4 more
wiley   +1 more source

Tax culture and compliance with tax obligations

, 2020
The purpose of this study is to determine the relationship of the tax culture and the tax obligations of the merchants of the Las Pirias district, applied research at the descriptive level, of a non-experimental crosssectional design, since information was collected in only a period of time without manipulating variable Some, describing the events as ...
Ordoñez Vásquez, Marianela, Chapoñan Ramírez, Edgard   +1 more
openaire   +1 more source

Tax Havens - An Insidious Mechanism for Evading Tax Obligations

, 2021
ABSTRACT: The development of world trade along with accelerated globalization has an effect not only on economic development or the strengthening of international cooperation but also facilitated sophisticated mechanisms by which the payment of tax obligations by multinational companies is circumvented.
openaire   +2 more sources

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source