Results 1 to 10 of about 7,586,639 (252)

Tax Compromise and Tax Amnesty Procedures Implementation

open access: yesBulletin 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

Analisis HES Terhadap Implementasi Pajak Kurang Bayar Yang Terdapat Dalam Pasal 13 Ayat (2) Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum Dan Tata Cara Perpajakan

open access: yesAl-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
doaj   +1 more source

REFORMING THE TAX SYSTEM OF GEORGIA: PROBLEMATIC ISSUES [PDF]

open access: yesეკონომიკური 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
doaj   +1 more source

Reservation in Turkish Tax Law

open access: yesMaliye 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
doaj   +1 more source

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

open access: yesپژوهش‌نامه 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

PENGARUH UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN SEBAGAIMANA TELAH DIUBAH TERAKHIR DENGAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK (DJP) JAWA TIMUR I

open access: yesJurnal 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
doaj   +1 more source

Proposing a Rigorous Tax Audit Procedures in IRAQ

open access: yesمجلة 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

The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures

open access: yesCECCAR Business Review, 2021
In the present article, we aim to present aspects regarding the contest and suspension of the administrative tax provisions, the notification of the prosecuting authorities and the consequences regarding the ongoing procedures.
Raluca Cristina ANDREI
doaj   +1 more source

Pathology of The Executive Regulations of Article 219 of the Law on Direct Taxes in compliance with legal principles and rules [PDF]

open access: yesپژوهش‌نامه حقوق اسلامی, 2023
The Executive Regulations of Article 219 of the Direct Taxes Law is one of the most important executive regulations of this Law, which explains how the tax organization interacts with taxpayers and how the officers perform their duties.
Hamid Reza Salehi   +2 more
doaj   +1 more source

ANALISIS YURIDIS TERHADAP KEDUDUKAN PENGADILAN PAJAK SEBAGAI PENGADILAN KHUSUS DI LINGKUNGAN PERADILAN TATA USAHA NEGARA

open access: yesMasalah-Masalah Hukum, 2014
Regarding the position of the Tax Court in the judicial system in Indonesia there is fundamental difference between Law No. 14 of 2012 and other legislation (Law on Judicial Power, Law on State Administrative Court and Law on State Administrative Court).
Budi Ispriyarso
doaj   +1 more source

Home - About - Disclaimer - Privacy