Results 21 to 30 of about 647,733 (310)

On certain misdemeanor provisions in the law on tax procedure and tax administration [PDF]

open access: yesZbornik 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.
doaj  

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

Analisis Pengaruh Struktur, Prosedur dan Strategi Organisasi dalam Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak [PDF]

open access: yes, 2017
This research is an activity to know the factors that influence tax payer compliance in compliance to pay tax. The purpose of research is to examine and analyze the amount of research variables as follows: (1) Conditions: organizational structure ...
SUGIYARTI, L. (LISTYA)
core   +2 more sources

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

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +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

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