Results 91 to 100 of about 962,255 (200)

TAX CULTURE AND TAX OBLIGATIONS OF THE SEAFOOD IMPORT AND EXPORT COMPANY

open access: yesREVISTA CIENTÍFICA MULTIDISCIPLINARIA ARBITRADA "YACHASUN", 2023
En el Ecuador existe un alto índice de evasión fiscal que a través de políticas que han logrado reducir significativamente este problema económico, sin duda tienen un gran impacto en el desarrollo social del país, es importante recalcar que los Impuestos son un aportes que todos los contribuyentes deben transferir al Estado.
Reyes-Miranda, Selene Michelle   +1 more
openaire   +1 more source

Examples of Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Non-Wage Income

open access: yesCECCAR Business Review
The paper provides a series of examples on the method of reporting in the single tax return of non-wage income obtained by natural persons in 2025 and the tax obligations due.
Lucian CERNUȘCA
doaj   +1 more source

Integration of analytical tools into the system for assessing and optimizing tax loads

open access: yesВестник университета
The current research focuses on methods for calculating, evaluating, and optimizing the tax burden using analytical tools. It explores various approaches to determining and assessing tax burden indicators, as well as factors influencing the amount of tax
E. L. Gulkova, T. E. Krikunova
doaj   +1 more source

Redemption of Shares or Stocks and Their Influence on Tax Obligation in Value Added Tax

open access: yesPrzegląd Prawno-Ekonomiczny
The article presents the problem of taxation of value added tax and the remuneration in kind paid to a shareholder as a result of the redemption of shares. Settlements made between a company and a former shareholder may be considered a taxable transaction.
openaire   +3 more sources

Fundraising, tax deductible status and your legal obligations [PDF]

open access: yes, 2010
You work hard to raise funds for your school, so it’s worth having tax deductible status, but make sure you meet the legal obligations that go with that concession.
Kohn, Michael, Forde, Leneen
core   +1 more source

Single Return for 2025

open access: yesCECCAR Business Review
The Order of the President of the National Agency for Fiscal Administration No. 7015/2024 provides the model, content, and instructions for completing the single return (form 212), by means of which individual taxpayers who earn extra-salary income ...
Lucian CERNUȘCA
doaj   +1 more source

Analysis of implementation of a single tax account in the conditions of digitization of tax administration

open access: yesВестник Северо-Кавказского федерального университета
Introduction. Since 2023, significant changes have taken place in Russia in the field of tax legislation and accounting –  a new mandatory tax payment mechanism, known as a single tax account (UTA), has been introduced.
A. Yu. Fedorova   +3 more
doaj   +1 more source

Tax optimization management in the context of shadow economy performance

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
The article is devoted to tax optimization in the relation do shadow economy performance. The importance of rule 2018/822 issued by ECOFIN has been  highlighted.
Andrzej Buszko, Anna Firkowska
doaj   +1 more source

Obligation to Publish Information on the Implemented Tax Strategy and Tax Avoidance

open access: yesAnnales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Theoretical background: In the face of growing social and regulatory expectations regarding the transparency of corporate activity, particularly in taxation, the Polish legislator has introduced regulations requiring certain entities to publish information on the implemented tax strategies. The subject of this analysis is information on the applied tax
openaire   +1 more source

Asymmetric obligations [PDF]

open access: yes
We use a laboratory experiment to investigate the behavioral effects of obligations that are not backed by binding deterrent incentives. To implement such expressive law' we introduce different levels of very weakly incentivized, symmetric and asymmetric
Riedel, Nadine   +1 more
core  

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