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.
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Review of jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state (in 2021) [PDF]
, 2022 The article shows a jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state in 2021.
Jacek Izydorczyk, Izydorczyk, Jacek
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The main theses of the latest cases of the Supreme Court on penal fiscal law concerning tax obligations [PDF]
, 2023 Review of the new sentences of the Supreme Court on criminal tax cases; author presents such cases with commentary on law of tax obligations in relation to the so-called financial interest of the state. The review is based on the provisions of the fiscal
Izydorczyk, Jacek
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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
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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
Determinants of Tax Compliance for Individual Taxpayers: The Moderating Role of Tax Consultants at West Mataram Tax Office [PDF]
International Journal of Management, Accounting and EconomicsThis study aims to examine the influence of understanding tax regulations, willingness to pay taxes, quality of tax office services, and tax sanctions on the fulfilment of individual taxpayers' tax obligations, by analyzing the role of tax consultants as
Misbahruddin Misbahruddin +2 more
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TAX EVASION BETWEEN LEGALITY AND FRAUD [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 Tax evasion is, from a semantic point of view, an evasion from the payment of legal obligations due to the state. Therefore tax evasion is an actual or potential behavior of the economic subject (individually or collectively, as the case may be) likely
Luigi Popescu
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Cultura y obligaciones tributarias: un análisis en el sector comercial en Ocaña, Colombia
Mundo Fesc, 2022 This article presents a detailed analysis of the tax component within the framework of the research project "Characterization of Legal, Accounting, and Tax Processes in Companies in the Commercial Sector in Ocaña, Norte de Santander," carried out between
Wilder Quintero Quintero +2 more
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Deriving individual obligations from collective obligations [PDF]
, 2003 A collective obligation is an obligation directed to a group of agents so that the group, as a whole, is obliged to achieve a given task. The problem investigated here is the impact of collective obligations on individual obligations,i.e.
Laurence Cholvy +3 more
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THE EFFECT OF IMPLEMENTING THE E-FILING AND E-BILLING SYSTEM ON THE FULFILLMENT OF TAX OBLIGATIONS WITH AN UNDERSTANDING OF THE INTERNET AS A MODERATION VARIABLE [PDF]
Russian Journal of Agricultural and Socio-Economic SciencesThe government continues to modernize the tax administration system to increase state revenues from taxes. This research aims to determine the effect of implementing the E-Filling and E-Billing system on fulfilling the Tax Obligations of Individual ...
Supadmi N.L., Sari M.M.R.
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