Results 11 to 20 of about 497,077 (309)

The appraisal of buildable land for property taxation in the adopted general municipal plan [PDF]

, 2016
In Italy, tax base for "Imposta Municipale Unica" related to the building area -made such by General Plan or its General Variation adopted but not approved - is the value (of the same building area) depending on the building potential of prediction even ...
Battisti, Fabrizio, Campo, Orazio
core   +1 more source

Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence [PDF]

پژوهش‌نامه حقوق اسلامی, 2020
Tax procedures that have extensive concepts and scope, fundamentals andsources of law, include, from tax legislation to determining, demandingcollection and settlement of disputes, filing legal and criminal complaints,decision making condition, issuing ...
reza tajarlo, ramin moradi
doaj   +1 more source

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
doaj   +1 more source

Tax Compromise and Tax Amnesty Procedures Implementation

Bulletin of Kharkiv National University of Internal Affairs, 2021
The research is focused on the problems of legal regulation of certain procedures of tax compromise and tax amnesty. The scientific article`s relevance is justified because certain procedures of tax compromise and tax amnesty should contribute to the ...
M. S. Syromiatnikova
doaj   +1 more source

A Special Case in Terms of Repetition of Misdemeanors: Special Irregularities

International Journal of Public Finance, 2021
Repeats in the Tax Criminal Law; It refers to the expression that a person who committed a misdemeanor before, after a certain period of time, the second misdemeanor can be increased in different dimensions. Although the provisions of repetition in terms
Burçin Bozdoğanoğlu, Vakkas Yurtlu
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

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

Sources of tax law in the Polish legal system

Acta Iuris Stetinensis, 2021
In the literature, the sources of law are considered to be “a formalised act of state authority containing legal provisions”.1 In order to assess the nature of a designated act of state authority as a source of law, its form and the appropriate procedure
Aurelia Bajerska
doaj   +1 more source

POTENSI KORUPSI DALAM KEBIJAKAN VALIDASI PAJAK PENJUALAN ATAS TANAH DAN ATAU BANGUNAN

Jurnal Pembaharuan Hukum, 2017
Law No. 36 Th. 2008 Income Tax, tax objects including land transfer. A general description that maintaining self-assessment, but in fact a seller who has to pay income tax to get validation from the Tax Office.
Lilik Warsito
doaj   +1 more source

Conflicts between Hungarian procedural tax law and community law-case studies [PDF]

Acta Juridica Hungarica, 2009
In this paper, the administrative law aspect of the compatibility of the Hungarian local trade tax will be discussed, based on the presumption that even if it has been declared that the Hungarian local trade tax cannot be considered inconsistent with the harmonised value added tax, Hungarian taxpayers may be hurt in their rights if they cannot get easy
openaire   +2 more sources