Results 81 to 90 of about 647,733 (310)
PAYING UP THE FISCAL DEBTS IN ROMANIA THROUGH EXCEPTIONAL VEHICLES – DATIO IN SOLUTUM/ UNRESTRAINED PAYMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 In accordance with the legal norm incidents in tax procedures, in Romania the tax debts can pay off through commissioning. Fighting procedure of tax receivables by placing in payment by the taxpayer begins by formulating the debtor, owner of real ...
POPEANGĂ VASILE NICOLAE
doaj
Central European Public Administration Review, 2019 The aim of this article is to evaluate the effectiveness and efficiency of (internal) administrative appeal in tax or fiscal matters in Romania, in comparison to the more time and resource consuming court action against an administrative decision ...
Octavian Moldovan, Gabriela Bucătariu
doaj +1 more source
Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings
Journal of Legal Studies, 2020 The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order.
John Kachi Bielu
doaj +1 more source
Using a Microeconometric Model of Household Labour Supply to Design Optimal Income Taxes [PDF]
The purpose of this paper is to present an exercise where we identify optimal income tax rules according to various social welfare criteria, keeping fixed the total net tax revenue. Empirical applications of optimal taxation theory have typically adopted
Rolf Aaberge, Ugo Colombino
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Analisis Prosedur Pemungutan Penerimaan Pajak Hotel di Kabupaten Sumenep (Studi pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Sumenep) [PDF]
, 2016 Local Regulations Sumenep Regency Number 1 Year 2012 on Regional Taxes piece of legislation which makes it easy for Taxpayer hotel, with tariff of 10% expected revenues can be increased and balanced. The purpose of this study was to determine how the tax
Alfandia, N. S. (Nurlita) +2 more
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Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
A tax proposal for a cash flow corporate tax
Intangible Capital, 2013 Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the ...
Lourdes Jerez Barroso +1 more
doaj +1 more source
Tracking the Effects of Conservation Easements on Property Tax Valuations [PDF]
We establish a procedure to track the tax valuation history of properties that are fully or partially restricted with conservation easements to test the assertion that easements result in lower property valuations.
Harpankar, Kshama, Taff, Steven J.
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Agribusiness, EarlyView.ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo +5 more
wiley +1 more source
Applying Models for Vertical Inequity in the Property Tax to a Non-Market Value State [PDF]
The objective is to contribute to the discussion on property tax inequity by employing the methodologies developed to test for vertical inequity in a tax system that currently does not rely on some form of market value in the assessment process. There is
Brent C. Smith
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