Results 31 to 40 of about 220,449 (278)
Pressacademia, 2018 PurposeBusinesses’ investments in property, plant and equipment as well as the accuracy and the impacts of the depreciation procedure, applied to these assets and serve to the determination of end-of-period book values, are essential with respect to ...
Mustafa Çanakçıoğlu
semanticscholar +1 more source
PECULIARITIES OF PROCEDURAL PROCEDURE FOR INITIATING CRIMINAL CASES OF TAX OFFENCES
Bulletin of Udmurt University. Series Economics and Law, 2021 The article analyses the peculiarities of the procedural procedure for initiating criminal cases of tax offences. The initiation of criminal proceedings for these crimes is of a public and legal nature, combining two public interests.
V. Stelmakh
semanticscholar +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
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
Law Enforcement Review, 2021 The subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer.
L. Arzumanova
semanticscholar +1 more source
Failure to pay tax: Tax misdemenor of natural person as a taxpayer [PDF]
NBP: Nauka, bezbednost, policija, 2018 The Law on Tax Procedure and Tax Administration prescribes numerous tax misdemeanours which are normatively divided into two categories. The first category includes general tax misdemeanours of legal persons and entrepreneurs, and the second one includes
Đokić Minja
doaj
Administrative proceedings vs. Tax proceedings
Journal of Modern ScienceTax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law.
Krzysztof Żuk +4 more
doaj +1 more source
Tax treatment of status change of commercial companies [PDF]
Glasnik Advokatske komore Vojvodine, 2018 The aim of this article is to give a comprehensive overview of tax responsibility of a commercial company undergoing status change. Having in mind the frequency of status changes of commercial companies in Serbia, this is a very important position from ...
Hrustić Hasiba
doaj
Tax criminal offences in Serbian tax legislation [PDF]
NBP: Nauka, bezbednost, policija, 2016 The measures undertaken by a separate organizational unit of the Serbian Tax Administration, i.e. Tax Police in order to discover tax crimes and their perpetrators are one of the tax controls' forms.
Ilić-Popov Gordana
doaj