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Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals
The article discusses a series of practical issues regarding the reporting method in the single return of extra-wage income obtained in 2024 by individuals.
Lucian CERNUȘCA
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Tax Obligation as a Category of Tax Law
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 fiscal and legal terms, the elimination of gaps and conflicts in the legal regulation.
openaire +1 more source
Tax compliance, self-assessment and tax administration [PDF]
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
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, 1933 This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...
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Single Fiscal Statement of the Individuals – A Solution of Simplifying Bureaucracy in Fiscal Field ? [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 Reducing bureaucracy and corruption are aspects of tax compliance of taxpayers. Simplifyng tax fiscal statement obligations of the individuals by merging the 7 fiscal statement addressed to this category of taxpayers in a single statement seems a ...
Mogoiu Carmen Mihaela
doaj
Pemeriksaan Pajak Sebagai Upaya Untuk Mendorong Kepatuhan Wajib Pajak
Journal of Accounting and Investment, 2015 The role of taxation in financing the development of the country, as reflected in the State Budget (APBN) - today are becoming increasingly important. Under the self-assessment system, taxpayers are given full credence to calculate, pay and report tax ...
Antariksa Budileksmana
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THEORETICAL CONSIDERATIONS ON INSOLVENCY AND JOINT LIABILITY ON TAX MATTERS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 Romanian legislation stipulates incident in tax as a way of fighting outstanding tax debts in relation to certain conditionalities, the tax authorities can declare the insolvency of the debtor taxpayer and attracting joint liability of third parties on
POPEANGĂ VASILE NICOLAE
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Perceptions of tax and participation in the cash economy: Examining the role of motivational postures in small businesses [PDF]
, 2005 A significant concern of the Australian Taxation Office (Tax Office) in recent years has been to combat the cash economy. In order to do this the Tax Office has developed the ATO Compliance Model which is based upon the theory of responsive regulation (
Harris, Nathan +3 more
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THE TAX CULTURE, A SET OF VALUES AND ATTITUDES FOR COMPLIANCE WITH TAX OBLIGATIONS
REVISTA CIENTÍFICA MULTIDISCIPLINARIA ARBITRADA "YACHASUN", 2023 Cumplir con los pagos de manera constante dependerá de la cultura tributaria que disponga cada contribuyente, sin esta, es posible que los pagos de los impuestos no se reflejen como aportes al Estado, por lo cual, se impedirá una serie de contribuciones en obras que serán para el desarrollo de un pueblo, sin embargo, es importante fortalecer estas ...
Quimis-Plúa, Adriana Estefanía +1 more
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TAX BURDEN ON INCOME EARNERS IN EDO STATE, NIGERIA
Gusau Journal of Accounting and FinanceThis study analyzes the tax burden on income earners in Edo State, Nigeria, with emphasis on the variation of tax obligations across income groups and the implications for compliance behavior and state revenue generation.
OGBEIDE ELOGHOSA IVIE +1 more
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