Results 21 to 30 of about 23,715 (248)

Tax Procedure Law within the Reduction of Administrative Burdens – between Goals and Praxis

open access: yesCentral European Public Administration Review, 2010
The Tax Procedure Act (TPA; Slovenian ZDavP) is the key law regulating relations among the participants in tax collection procedures. Therefore, it has been more or less thoroughly changed several times in recent years, also within the government’s ...
Polona Kovač
doaj   +1 more source

The characteristics of misdemeanor prosecution according to the Law on Tax Procedure and Tax Administration [PDF]

open access: yesZbornik 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.
doaj  

Associations among Procedural Fairness, Tax Compliance, and Tax Re-audits [PDF]

open access: yesThe Journal of Asian Finance, Economics and Business, 2020
This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience.
Ho-Sung KIM, Hyun-Ah LEE
openaire   +1 more source

La gestió i la inspecció tributàries. Ressenya de la III Jornada sobre problemes actuals de fiscalitat

open access: yesIDP, 2009
Celebració de la III Jornada sobre problemes actuals de fiscalitat, dedicada a analitzar les novetats principals que ha introduït en els procediments de gestió i inspecció tributàries el Reial decret 1065/2007, de 27 de juliol, i els problemes derivats ...
Ana Maria Delgado
doaj   +1 more source

Recognizing facts as proven in the light of a taxpayer’s active participation in a tax procedure

open access: yesPrawo Budżetowe Państwa i Samorządu, 2019
This article is dedicated to the recognition of facts as proven in the light of a party’s right to an active participation in a tax proceeding conducted on the basis of Article 192 of the Tax Ordinance Act (TO).
Ireneusz Nowak
doaj   +1 more source

Reformation of Tax Procedures along the European Integration Process

open access: yesAcademicus International Scientific Journal, 2012
Social insurance is part of social security which consists as well as of social assistance and services, health services and health care insurance. Everyone has the right for social insurance when retired or in case of incapacity of work under a certain ...
Genta Bungo-Tafa
doaj   +1 more source

Cell wall target fragment discovery using a low‐cost, minimal fragment library

open access: yesFEBS Letters, EarlyView.
LoCoFrag100 is a fragment library made up of 100 different compounds. Similarity between the fragments is minimized and 10 different fragments are mixed into a single cocktail, which is soaked to protein crystals. These crystals are analysed by X‐ray crystallography, revealing the binding modes of the bound fragment ligands.
Kaizhou Yan   +5 more
wiley   +1 more source

Formation of Economically Sound Tax Consequences on Purchase and Sale of Foreign Goods (Case Study on Customs Procedure of Customs Warehouse)

open access: yesФинансы: теория и практика, 2020
The aim of the article is to develop a typology for purchase and sale of foreign goods under the customs procedure of the customs warehouse and to propose a mechanism for the formation of economically sound tax consequences of VAT based on this typology.
E. Yu. Sidorova
doaj   +1 more source

Prospects for the application of unified tax payment in the digital economy

open access: yesВестник университета, 2022
The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them.
E. L. Gulkova   +2 more
doaj   +1 more source

Enhancing Oncological Care for India's Aging Population: Addressing the Complex Needs of Older Adults With Cancer

open access: yesAging and Cancer, EarlyView.
Aging‐associated physiological and molecular alterations pose significant challenges in cancer management among India's elderly. Limited geriatric oncology expertise, financial constraints, and inadequate specialized care exacerbate disparities. Strategic expansion of insurance coverage, integration of palliative care, and infrastructural advancements ...
Nihanthy D. Sreenath   +3 more
wiley   +1 more source

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