Results 181 to 190 of about 1,268 (202)

ON THE LANGUAGE AND THE CONCEPTUAL-TERMINOLOGICAL APPARATUS OF TAX AND SOCIAL SECURITY PROCEDURE CODE

BUSINESSANDLAW, 2022
This study analyses some key terms in the Tax and Social Security Procedure Code (TSSPC) and their development within the years. The author outlines several vital issues about their proper use and expresses ideas about their prospective improvement.
openaire   +1 more source

Tax Code Provisions on the Specific Case Mutual Agreement Procedure: A Commentary

European Taxation
Article 108-1 of the Tax Code of Ukraine, added in January 2020, establishes specific rules regarding the mutual agreement procedure (MAP). In this note, the author analyses the personal scope of MAPs under article 108-1, as well as some substantive and procedural features.
openaire   +1 more source

Proof, evidence and evidence under the Administrative Procedure Code and the Tax-Insurance Procedure Code

2019
The dissertation examines the proof of the APK and DOPC, with the aim of clarifying the main issues related to the proof, as regulated by the tyranny of both codes. The evidence in the civil process is widely and thoroughly researched, toning the application and the proceedings of the APC and DOPK, but the latter contain three legislations, which are ...
openaire   +1 more source

Comparative Examination of Depreciation for Livestock According to the Tax Procedures Code (TPC) and Turkish Accounting Standarts (TAS)

2014
Depreciation implementation which is determined by TAS 16 Property, Plant and Equipment dosen’t run in with TPC. TPC and IAS had adopted different ways about calculating and accounting of depreciation. According to these regulations, biological assets are appeared on statement of financial position variously.
openaire   +1 more source

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

European Accounting Review, 2023
Thomas Hoppe, Deborah Schanz, Susann Sturm   +2 more
exaly  

Make Me Want to Pay. A Three-Way Interaction Between Procedural Justice, Distributive Justice, and Power on Voluntary Tax Compliance

Frontiers in Psychology, 2019
Marius van Dijke, Peter Verboon
exaly  

The fair process effect in taxation: the roles of procedural fairness, outcome favorability and outcome fairness in the acceptance of tax authority decisions

Current Psychology, 2017
Małgorzata Niesiobędzka, Sabina Kołodziej   +1 more
exaly  

TAX CLAIMS. DETERMINATION AND COLLECTION ACCORDING TO RECENT REGULATIONS IN THE TAX PROCEDURE CODE [PDF]

CONTEMPORARY LEGAL INSTITUTIONS, 2013
openaire  

Procedural fairness and redistributive proportional tax

Economic Theory, 2014
P Jean-Jacques Herings, Arkadi Predtetchinski   +1 more
exaly  

Legal socialization and subcultural norms: Examining linkages between perceptions of procedural justice, legal cynicism, and the code of the street

Journal of Criminal Justice, 2019
Megan M Parry, Bryanna Fox
exaly