Results 21 to 30 of about 18,214 (303)

Financial-Law Problems in Providing Free-of-Charge Legal Aid in Poland. Legal Comparative Aspects

open access: yesReview of European and Comparative Law, 2021
Free-of-charge legal assistance remains one of the key areas of state activity. However, the system created is not optimal and its formal, organisational and financial framework needs to be modified.
Marzena Świstak
doaj   +1 more source

Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]

open access: yesFaṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2023
Tax has undeniable role in Provision of the governments general budget and special position in financial regime of all oil and gas contracts. Host states always trying to provide presence and investment conditions of multinational enterprices in oil and ...
Hesam Khodayarinejad, Mehrab Darabpour
doaj   +1 more source

THEORETICAL AND PRACTICAL ASPECTS REGARDING THE POSITIVE AND NEGATIVE VAT ADJUSTMENT [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021
Value added tax is an indirect tax on supplies of goods, services and similar activities, generated by economic activities and paid for by taxable persons, regardless of their legal status, in an independent manner, which are three conditions, which ...
CIUMAG MARIN, CIUMAG ANCA
doaj  

Limitation of VAT deductibility versus fiscal function of the tax on goods and services – selected issues [PDF]

open access: yes, 2020
It follows from the analysis that there is some tension between the implementation of the principle of neutrality and the fiscal function of the tax on goods and services as a type of value added tax binding in the European Union.
Namysłowski, Roman
core   +2 more sources

GOODS AND SERVICES TAX - AN OVERVIEW

open access: yesInternational Journal of Research -GRANTHAALAYAH, 2017
In the history of Indian taxation, GST is a new phenomenon. It can be said that it is the tax revolutions in India. It has crossed lots of stages in India tax system. It is not easy thing that implementing GST in India. Even though, in the world, it was first implemented in France in 1954, it took these many years to come to India.
Dr. S. Bulomine Regi   +1 more
openaire   +2 more sources

A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden

open access: yesHeliyon, 2020
We report results of a survey experiment aimed at testing whether eliciting taxpayer preferences on how to allocate the collected taxes over national public goods as well as providing information about the composition of the public expenditure influence ...
Lorenzo Abbiati   +2 more
doaj   +1 more source

Impact Of Goods And Services Tax On Fmcg Sector [PDF]

open access: yes, 2021
Purpose: The Purpose of this study is to examine the functional relationship between goods and services tax and purchasing power of fast moving consumer goods consumers.
et. al., Mr. Gowtham Ramkumar,
core   +1 more source

Pojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowego

open access: yesPrzegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2014
The purpose of this study was a presentation of the concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation.
Michał Ilski
doaj   +1 more source

Goods and services tax in the tax systems of selected countries of the European Union: a case study

open access: yesEkonomia i Prawo, 2019
Motivation: In the face of globalisation and free exchange of goods in the European Union, information regarding the mechanism of the functioning of one of the basic sales taxes requires constant update.
Jolanta Maria Ciak   +1 more
doaj   +1 more source

Analisis perhitungan dan pemotongan PPh pasal 22 atas pengadaan barang pada Kantor Perwakilan Pemda Kabupaten Kepulauan Talaud di Manado

open access: yesIndonesia Accounting Journal, 2019
The business sector of both individuals as well as legal entities has an obligation to deposit and report the tax payable. One example of the activities of a business entity that is required to deposit and report the tax payable is the business ...
Dominika Wae   +2 more
doaj   +1 more source

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