Results 21 to 30 of about 24,351 (262)

An Analysis of the Slovenian Tax Administration Response During COVID-19: Between Normative Measures and Economic Reality

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
doaj   +1 more source

Recognition of Taxes and Implementation of Tax Procedures by SMEs in Albania

Contemporary Economics, 2021
In Albania, most businesses are classified as SMEs and their importance in the economy has grown exponentially in recent years. As SMEs comprise the majority of businesses, their taxes are crucial for the state budget. The purpose of this paper is to understand the SMEs’ attitude toward tax compliance.
openaire   +2 more sources

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
doaj   +1 more source

Tax Procedure Code in the Czech Republic

Public Governance, Administration and Finances Law Review, 2017
The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out
Marie Karfíková, Radim Boháč
doaj   +1 more source

Development of Tax Procedural Law and Sectoral Case Law in Selected Countries

Central European Public Administration Review, 2018
The purpose of this paper is to examine the development of the Slovenian Tax Procedure Act and amendments thereto until 2017, in order to broaden the field knowledge on tax procedures within the administrative system as a whole.
Tjaša Vozel
doaj   +1 more source

Tax penalty payment and the “non bis in idem” principle

Правоприменение, 2017
The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code.
M. Karfíková
doaj   +1 more source

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

Central 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

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
doaj   +1 more source

Proposing a Rigorous Tax Audit Procedures in IRAQ

مجلة الغري للعلوم الاقتصادية والادارية, 2022
The concept of tax audit procedures is related to the provisions and use of tax audit by the government tax agencies Internal Revenue Service (IRS) that are collecting tax from companies and individuals who are by law bound to pay tax.
Aziz Mohammed Aziz
doaj   +1 more source

Evidence from witness testimony on the ground of jurisdictional tax proceedings

Prawo Budżetowe Państwa i Samorządu, 2019
The basic purpose of this publication is to establish the role and significance of evidence from witness testimony in the system of evidence on the ground of jurisdictional tax proceedings.
Ireneusz Nowak
doaj   +1 more source