Results 1 to 10 of about 6,699 (162)
Tax liability and fulfillment of tax obligations [PDF]
Zbornik Radova: Pravni Fakultet U Novom Sadu, 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.
Göran Milosevic
exaly +4 more sources
Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence
EconomiesThis article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities.
Alvaro Hernández Sanchez +2 more
exaly +3 more sources
The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries
Naše Gospodarstvo, 2019 We study the impact of selected characteristics of Slovenian tax residents with income from work with source in other countries on their fulfilment of tax obligations from this income.
Jagrič Timotej +3 more
doaj +5 more sources
ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE
Pravo, 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
ADA APA SETELAH TAX AMNESTY? [PDF]
Jurnal 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
Methodology of organization and performance of fiscal inspection in Romania
EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences, 2022 Tax inspection is the activity aimed at verifying the legality and compliance of tax returns, the correctness and accuracy of fulfilling obligations in connection with the establishment of tax obligations by the taxpayer / payer, compliance with tax and ...
HURLOIU Lăcrămioara, HURLOIU Iulian
doaj +1 more source
The Efficiency Estimation of Management Control of Tax Calculations and Obligations in the Organization Management [PDF]
SHS Web of Conferences, 2019 With the increase of information received every day and the speed of decision-making, management control is becoming one of the most important mechanisms in the system of managing assets, capital and obligations of an organization, ensuring stability ...
Piskunov V.A., Smagina A.Yu.
doaj +1 more source
Економіка та суспільство, 2023 Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax ...
Noventinus Zagoto +2 more
doaj +1 more source
Law Enforcement Review, 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) contractual theories (the general contractual theory, the theory of a real contract, the limited ...
openaire +3 more sources
Transfer Pricing - between Optimization and International Tax Evasion [PDF]
Risk in Contemporary Economy, 2017 Each enterprise in the private sector aims to increase financial return, which is achieved by obtaining a the higher net profit by increasing revenue and reducing expenditure. In this endeavor, compliance with tax obligations occupy a very important role
Valentin SAVA, Manuela Violeta TUREATCA
doaj +3 more sources