Results 1 to 10 of about 78,153 (316)

Improving Tax Administration of VAT on Timber Export

open access: yesФинансы: теория и практика, 2021
The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research.
E. Yu. Mitusova
doaj   +1 more source

Digital Services Tax

open access: yes, 2022
Digital platforms are transforming social, business, and economic norms, changing theway we interact, consume, and do business. Digital technologies present many opportunitiesand benefits for society and governments. They also provide new opportunities for taxadministrations, such as prospects for better and more efficient tax collection by accessing ...
Cebreiro-Gomez, Ana   +4 more
openaire   +3 more sources

ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE

open access: yesDinasti International Journal of Digital Business Management, 2020
This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP.
Agus Bandiyono, null Rama Daneshwara
openaire   +2 more sources

Illegal Entrepreneurship: Revisiting the Competition of Part 1 of Article 14.1 of the Administrative Offenses Codeof the Russian Federation and Article 171 of the Criminal Codeof the Russian Federation

open access: yesСибирское юридическое обозрение, 2019
Article 171 of the Criminal Code of the Russian Federation and Article 14.1 of the Code of Administrative Offenses of the Russian Federation establish public legal responsibility for conducting business activities without state registration as an ...
A. V. Popov
doaj   +1 more source

Contribution of VAT to economic growth: A dynamic CGE analysis

open access: yesJournal of Economics and Management, 2021
Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy.
Erero Jean Luc
doaj   +1 more source

Revisiting the Elements of an Administrative Offences Under Part 1 of Article 14.1 of the AOC RF (Administrative Offenses Code of the Russian Federation) (Illegal Entrepreneurship)

open access: yesСибирское юридическое обозрение, 2018
The article analyzes the elements of an administrative offense provided for by Part 1 of Article 14.1 of the Administrative Offenses Code of the Russian Federation.
A. V. Popov
doaj   +1 more source

GOODS AND SERVICES TAX - AN OVERVIEW

open access: yesInternational Journal of Research -GRANTHAALAYAH, 2017
In the history of Indian taxation, GST is a new phenomenon. It can be said that it is the tax revolutions in India. It has crossed lots of stages in India tax system. It is not easy thing that implementing GST in India. Even though, in the world, it was first implemented in France in 1954, it took these many years to come to India.
Dr. S. Bulomine Regi   +1 more
openaire   +2 more sources

On the Structure of Groups whose Non-Abelian Subgroups are Serial [PDF]

open access: yesAdvances in Group Theory and Applications, 2016
Necessary and sufficient conditions are given for a locally finite group to have all non-abelian subgroups serial. We also obtain results for groups whose non-abelian subgroups are permutable.
M.R. Dixon, L.A. Kurdachenko, N.N. Semko
doaj   +1 more source

Goods and Services Tax and Sales and Services Tax in Malaysia: A Review of Literature

open access: yesInternational Journal of Financial Research, 2019
Introduction: Tax is the main source of revenue for the Malaysian government. Thus, to increase the government revenue, Goods Services Tax (GST) was implemented in Malaysia starting from April 2015 to replace the Sales and Services Tax (SST). However, starting from September 2018, the GST has been replaced back by the SST.Methodology: The study will ...
Morni Hayati Jaafar Sidik   +2 more
openaire   +2 more sources

Collaboration of American Jewish voluntarily societies and Ukrainian bolshevists from overcoming of consequences of hunger 1921-1923 in Ukraine

open access: yesАмериканська історія і політика, 2017
In the article the features of American Jewish organizations activity are examined in Ukraine during hunger of 1921-1922. Directions of their activity are determined, the mutual relations of societies and power and features of using the potential of ...
Viktor Docenko
doaj   +1 more source

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