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Pravo, 2013 The right to appeal is granted to every taxpayer who considers that his right has been denied or injured with enactment of the tax-administrative act in the tax procedure.
Jasmina Ivanović Knežević
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From facts to truth in tax procedure [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2023 Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base ...
Ilić-Popov Gordana, Popović Dejan
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ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE
Pravo, 2022 Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure ...
Darko Golić, David Matić
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The Remission of Tax Sanctions in Correlation with the Current Pandemic
Institutiones Administrationis, 2021 The COVID-19 pandemic has undoubtedly had a great impact on tax policies in different states across the world and that naturally results in slight changes in their tax administrations.
Jan Neckář, Martina Vavříková
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Economic and Business Review, 2021 Tax administration plays a key role in tax collection, striving for maximum public finance revenue, while at the same time protecting the rights of the taxpayers in tax procedures.
Polonca Kovač, Maja Klun
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Procedural Fairness and Tax Compliance [PDF]
Economic Analysis and Policy, 2008 Abstract For taxpayers it is important to be treated in a procedurally fair and respectful manner, especially when being committed to pay their share of taxes and feeling identified with the nation. In case of perceived unfair treatment and processes of unfair decision making, taxpayers resist paying the whole amount of their taxes due.
Hartner , Martina +3 more
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RETRACTED: Tax procedural proof: problems of theory and practice
Правоприменение, 2022 RETRACTED ARTICLEThe subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice that determine the specifics of tax procedural evidence.
I. V. Glazunova, D. S. Sheptunov
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PROOF IN TAX MATTERS - TAX PROCEDURE AND ADMINISTRATIVE DISPUTE
Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2022 With administration you are born and with administration you die. This thought reflects the truth that human life from its beginning to the very end is in contact with administrative law, or its various branches or areas.
Nataša Žunić Kovačević +1 more
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Procedural aspect of cooperation of public authorities in issuing tax decisions
Prawo Budżetowe Państwa i Samorządu, 2020 The article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act.
Ireneusz Nowak
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Priests of legally confirmed beliefs as witness-es in tax proceedings
Prawo Budżetowe Państwa i Samorządu, 2021 The subject-matter of the paper involves issues related to the use of evidence from hearing a priest as a witness in jurisdiction tax proceedings by public administration bodies.
Ireneusz Nowak
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