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Development of Tax Procedural Law and Sectoral Case Law in Selected Countries [PDF]
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
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Short Review of Tax Dispute Procedures Under the U.S. Law
Vestnik MGIMO-Universiteta, 2011 .
A. A. Kapkaev
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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
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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
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Al-Manhaj, 2023 The tax collection system in Indonesia to the self-assessment system, Problems that occur, Tax payers, tend to manipulate the calculation of the taxes they pay so that the tax status is nil.
Anisha Resti Pratiwi +3 more
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REFORMING THE TAX SYSTEM OF GEORGIA: PROBLEMATIC ISSUES [PDF]
ეკონომიკური პროფილი, 2023 The article deals with some problematic issues identified in the process of reforming the tax system of Georgia. We focused on the risks identified in the direction of writing off tax debts, simplifying the procedures for refunding overpaid amounts, as ...
Guram Uphlisashvili
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Reservation in Turkish Tax Law
Maliye Çalışmaları Dergisi, 2023 The purpose of this study on reservation regarding tax declaration in Turkish Tax Law is to examine the reflections of the concept of reservation in both administrative and judicial procedures by considering the reasons for its emergence, functions ...
Gamze Gümüşkaya, Ebru Aksu Selçok
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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
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Jurnal Ekonomi dan Bisnis Airlangga, 2020 Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen
FARISKA SEPTARINA RAJIANTO
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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
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