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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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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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The characteristics of misdemeanor prosecution according to the Law on Tax Procedure and Tax Administration [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 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 ...
Milić Ivan D.
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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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On certain misdemeanor provisions in the law on tax procedure and tax administration [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 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.
Milić Ivan D.
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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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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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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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Prawo Budżetowe Państwa i Samorządu, 2020 The subject of the analysis is the legal regulation regarding the materials which are used in tax proceedings. Although the applicable tax regulations provide for the possibility of using material from other procedures as evidence, numerous doubts arise ...
Paweł Majka
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