Results 11 to 20 of about 175,244 (309)

The specifics of evidence in the tax process

Правоприменение, 2020
The subject of the article is peculiarities of evidence in the tax process.The main purpose of the article is to identify the existence or absence of specifics of evidence in the tax process.The description of the problem field.
Irina V. Glazunova
doaj   +1 more source

Violation of the provisions of the deduction tax in the Saudi law

Journal of Umm Al-Qura University for Shari'ah Sciences and Islamic Studies, 2023
The research aims to elucidate the provisions concerning taxpayers' violations of their obligations in deduction tax. This involves specifying the nature of the violation, the types of behavior constituting the violation, the statutory penalties
Mohammad Alsolami
doaj   +1 more source

Critical approach to (un)justified overcriminalization in the economic field [PDF]

NBP: Nauka, bezbednost, policija, 2023
In recent decades, the spread of incriminations in the economic field has been very present. One of the reasons for this is the harmonization of national legislation with acquis communautaire.
Kostić Jelena
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Procedural powers of tax authorities in the field of fiscal security provision

Правоприменение, 2019
The subject. The article is devoted to the analysis of the procedural competence of tax authorities in the context of ensuring national fiscal security.The purpose of the article is to identify the features of the procedural powers of the tax authorities
Kirill V. Maslov
doaj   +1 more source

Judicial Review of Taxation Authorities’ Decisions on Reliefs in Payment of Tax Liabilities Based on Administrative Discretion

Studia Iuridica Lublinensia, 2021
The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations ...
Andrzej Niezgoda
doaj   +1 more source

Le recouvrement de l'impôt et les droits de la personne [PDF]

, 1983
Those who like to pay tax are few. Accordingly, income tax is often described as a shame. Of course, the right to enjoyment of property is at stake in the matters of taxation.
Brun, Henri
core   +1 more source

Mandatory Electronic Communication with a Tax Administrator

Financial Law Review, 2021
The purpose of this text is to present an overview of the evolution of digital communication in tax law and highlight major changes which recently occurred in the process of digitalization regarding ...
Martina Vavříková
doaj   +1 more source

Essence and Content of Legal Settlement and Tax Amnesty

Law and Safety, 2020
The article is focused on defining the essence and content of legal settlement and tax amnesty. The main features and areas of applying legal settlement in various fields of law have been studied.
M. S. Syromiatnikova
doaj   +1 more source

Examining the Tax Administration Law of Ethiopia in Light of the Tax Compliance Theories

Mizan Law Review, 2022
The problem of tax non-compliance is a serious global phenomenon, especially in developing and least developed countries. In this regard, states design their tax administration laws and tax compliance rules in light of the two most dominant tax ...
Tewachew Molla Alem, Yosef Workelule Tewabe   +1 more
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THE LEGAL PERSONALITY DISREGARD INCIDENT AND THE IMPLEMENTATION OF FISCAL REDIRECTION

Revista Eletrônica de Direito Processual, 2016
The new CPC (Civil Procedure Code) regulated as a third type of intervention, the incident called piercing the corporate veil. Given the general rule recognized character in procedural matters, as well signals the mandatory art.
Elson Pereira de Oliveira Bastos
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