Results 21 to 30 of about 1,589 (259)
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
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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
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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
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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
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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
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On certain misdemeanor provisions in the law on tax procedure and tax administration
Zbornik radova Pravnog fakulteta, Novi Sad, 2023 Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws. In the current Law on Tax Procedure and Tax Administration there are some specific misdemeanor provisions which will be the subject
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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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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
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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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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 +1 more
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