Results 31 to 40 of about 1,589 (259)
Zbornik radova Pravnog fakulteta, Novi Sad, 2022 After a misdemeanor and its perpetrator are discovered, the prosecution of the misdemeanor is initiated. Pursuant to the Misdemeanor Law either a request for initiation of a misdemeanor procedure is submitted against the defendant, or a misdemeanor warrant is issued. Without an "initiation act", a misdemeanor procedure cannot be pursued. In the current
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Administrative proceedings vs. Tax proceedings
Journal of Modern ScienceTax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law.
Krzysztof Żuk +4 more
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Differences in practice between FRS for SME and tax procedure LAW/GCASI and an application
Pressacademia, 2021 Amaç- KÜMİ FRS, AB kriterleriyle uyumlu; küçük ve mikro işletmelerin yararlanması açısından ortaya çıkarılmış finansal raporlama standartlarıdır. AB’nin 2013 yılında belirlemiş olduğu küçük ve mikro işletme tanımına göre hazırlanmıştır. Bu çalışmanın amacı, KÜMİ FRS uygulamaları ile MSUGT/VUK uygulamaları arasındaki farkları ortaya koymaktır.
KURBAN, Ibrahim Cem, POLAT, Levent
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ABOUT CONCEPT OF LEGAL STATUS OF THE TAXPAYER
Вестник Северо-Кавказского федерального университета, 2022 The topic of the article: the article reveals the notion of substantive and procedural rights, which determine the substance together, the status of the taxpayer.
Dmitry Anatolyevich Smirnov +1 more
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Tax Appeal Proceedings before the Federal Tax Appeal Commission in Ethiopia: Critical Reflections
Mizan Law Review, 2020 Under the 2016 Federal Tax Administration Proclamation (FTAP), it is by way of appeal that taxpayers reach the judiciary when they can show that the Federal Tax Appeal Commission (FTAC) has committed an error of law.
Aschalew Ashagre Byness
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Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME
TIJAB (The International Journal of Applied Business), 2023 Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The
Nitami Galih Pangesti +4 more
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Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU
Financial Law Review, 2023 The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other ...
Miroslav Štrkolec, Ladislav Hrabčák
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
Legal Regulation and Legal Nature of Tax Control: a View from the Position of Administrative Law
Сибирское юридическое обозрение, 2018 Tax control, its legal nature is a topic that is often found in the works of theoretical scholars of financial and tax law. However, a one-sided view (from the point of view of exclusively financial and legal regulation) does not allow one to fully ...
M. N. Kobzar’-Frolova
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Правоприменение, 2022 The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1 ...
A. V. Krasyukov
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