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.
Milošević Goran B., Kulić Mirko V.
doaj +4 more sources
Tax Obligations in the Digital Era: Periodization of Legal Regulation
АнтиномииThe current stage of development of Russian law is closely connected with the processes of digitalization, which significantly change the landscape of legal regulation in many spheres of public relations.
Olga I. Lyutova
doaj +2 more sources
Legal guarantees for tax obligations in the digital era [PDF]
RUDN Journal of LawThe article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization.
Olga I. Lyutova
doaj +2 more sources
Consequences of the Impossibility of Fulfilling Tax Obligations [PDF]
SSRN Electronic Journal<span>The impossibility of fulfilling tax obligations may have many causes, but nowadays the importance of potential impossibility increases significantly due to the historically unprecedented dependence of the tax system on factors of technical and IT nature.
Ślifirczyk, Maciej
openaire +2 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
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.
Javier Jorge-Vazquez +1 more
exaly +3 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