Results 71 to 80 of about 1,610 (273)
Criminal offence of disclosing official secret in Serbian tax law [PDF]
Nauka, bezbednost, policija, 2014 Officials in state agencies and organizations must perform its activities, legally and effectively, within their official and public authorities. Acting contrary to the rules of service, violation or abuse of official authorities harm other persons and violate their rights guaranteed by the Constitution.
openaire +2 more sources
, 2013 This thesis deals with prevention of tax offences by non-entrepreneurial individuals. The reason behind this is increasing criminality of people who commit such offences mainly from ignorance of tax law and substantive law of tax regulations and at the ...
JIRAN, Petr
core
Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley +1 more source
, 2018 Tax crimes Abstract This thesis deals with the topic of tax crimes. Its goal is to analyze the current legislation regarding tax offences in the Czech Republic, that is both from a general perspective and from the perspective of specific types of tax ...
Voleš, Petr
core
Contemporary Accounting Research, EarlyView.ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer +2 more
wiley +1 more source
, 2014 Includes bibliographical references.This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed.
Britz, Jaco
core
Tax Code of the Russian Federation as a legal form of ensuring national tax security [PDF]
, 2017 Codified legislative acts (Tax Code of Russian Federation, the Russian Code of Administrative Offences, Criminal Code) play a special role in ensuring tax security among other ordinary laws, because they are designed systematically to organize the groups
Kostiukov, Alexander
core +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
ON THE DEFECTS OF LEGAL REGULATION OF THE CONCEPT OF LIABILITY FOR TAX OFFENCES
Proceedings of the Institute of State and Law of the RAS, 2020 The author analyzes the content of interrelated tax norms, administrative and criminal laws, which constitute the concept of liability for tax offences. The analysis makes it possible to identify the elements that cause non-compliance with the foundations of legal liability in criminal proceedings: its inevitability, equality of everyone before the law
openaire +1 more source
The evolution of Australian cannabis policies, 1967 to 2024
Addiction, EarlyView.Abstract Aim To describe the outcomes of cannabis policy debates in Australia from 1967 to 2024. Methods We searched popular media, public reports, parliamentary inquiries and policy documents on cannabis in Australia since the 1960s and examined peer reviewed papers, national survey data and police records of cannabis‐related arrests.
Wayne D. Hall +3 more
wiley +1 more source