Results 31 to 40 of about 1,469,028 (293)

The formation and development trends of the tax advice in Russia

open access: yesУченые записки Российской академии предпринимательства, 2021
The article reveals the concept, stages and factors of the emergence of tax counseling in the Russian Federation. The work analyzes statistical data with official sites of RBC and the Chamber of Tax Consultants. The ways of optimization of the tax burden
T. V. Saprykina   +2 more
doaj  

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

open access: yes, 2015
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen   +2 more
core   +3 more sources

Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities

open access: yesJournal of Accounting and Investment, 2020
This study investigates how tax treatment should be done for a celebrity of Instagram (Celebgram) income obtained from endorsement activities on social media.
Afrizal Tahar   +2 more
doaj   +1 more source

Assessments on Compliance/Non-Compliance of the Digital Service Tax in Regard to Constitutional Principles of Taxation

open access: yesMaliye Çalışmaları Dergisi, 2023
The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
doaj   +1 more source

TAX CAPACITY OF THE REPUBLIC OF CRIMEA AND THE PROBLEMS OF ITS IMPLEMENTATION [PDF]

open access: yesKrymskij Naučnyj Vestnik, 2015
This article explores the potential tax of the Republic of Crimea according to the official forecast and actually received tax revenues of the Peninsula. Identified sources of growth of own tax revenue of the Republic of Crimea, which will reduce Federal
Tatiana Zhuravleva
doaj  

The effects of admonishment on statute of limitations in tax law [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2016
The scope of analysis in this article is an issue that has been disputed in practice. We ask ourselves does admonishment for tax debt interrupt the term of statute of limitations in tax law ?
Đokić Minja
doaj   +1 more source

Voluntary Disclosure Program (VDP) in the eye of Tax Official

open access: yesCustoms Research and Applications Journal, 2022
This article aims to analyze the background, concept and what is expected from The Voluntary Disclosure Program from the perspective of Tax Officials. VDP is a result of the Automatic Exchange of Information (AEOI) agreement between countries. VDP is steps taken by the Indonesian Government to put AEOI to practice by releasing Law Number 9 Of 2017 On ...
Nurcitra Amanda   +1 more
openaire   +1 more source

SENGKETA KEBERATAN DIBANDINGKAN DENGAN SENGKETA PENGADILAN PAJAK BERDASARKAN PERATURAN YANG BERLAKU

open access: yesJurnal Wawasan Yuridika, 2014
Tax Dispute is caused by dissimilarity opinion between tax payers and tax officials based on tax assessment. Therefore, it needs a protection to tax payers by giving justice through a formal and official legal channel.
Meiti Asmorowati
doaj   +1 more source

Acceptance of The National Tax Service Electronic Document System of Tax Officials [PDF]

open access: yesThe Journal of the Korea Contents Association, 2012
The purpose of the study is to establish a successful the national tax service electronic document system and suggest an application method by investigating relationships among perceived availability, perceived usefulness and system acceptance suggested by Technology Acceptance Model(TAM).
openaire   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 more
wiley   +1 more source

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