Results 11 to 20 of about 299,231 (308)
INCOME TAX: THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION [PDF]
Eastern European Journal of Regional Studies, 2023 The present research focuses on the study of income tax through the lens of accounting and the lens of taxation by establishing the interdependence links that are formed.
Liliana LAZARI, Roman VIERU
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Legal Principles of Taxation in Russia: Essential Reflection in Legislation
Финансы: теория и практика, 2020 The present paper aims to study the nature of taxation principles in Russia and analyze how they are structured and outlined in the legislation. The research is based on general scientific research methods, such as the comparative method and the method ...
S. D. Kazachenkov
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Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
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Baltic Journal of Economic Studies, 2020 Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the ...
Olha Dmytryk, Oksana Makukh
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Principles of indirect taxation [PDF]
National Technical University of Ukraine Journal. Political science. Sociology. Law, 2018 The purpose of the article is to analyze the existing theoretical approaches to the definition of the sys- tem of principles of tax legislation, as well as to isolate and analyze the legal principles of indirect taxation.In the article the system of principles of tax legislation is considered, as well as the legal principles of indirect taxation are ...
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TIJAB (The International Journal of Applied Business), 2023 Background: In 1998, under the Ottawa framework, the OECD and non-OECD countries agreed that any new taxation rules should adhere to the guiding principles, namely Neutrality, efficiency, certainty and simplicity, effectiveness, fairness flexibility ...
Jeffry Tatendashe Ndhlovu
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SAGE Open, 2020 The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of ...
Alexander Georgievich Gurinovich +2 more
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THE ESSENCE AND THE ROLE OF TAXES - THE PRINCIPLES OF TAXATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The actual principles of taxation are in the form of a harmonious and coherent system. The four fundamental principles of taxation are considered "canons of taxation" and "golden principles", since they have proven their validity over time. They can be
POPESCU LUIGI
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Principles of taxation as a means of implementing fiscal function of the tax
Проблеми Законності, 2015 Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation,
К. О. Гетьман
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Double Taxation Treaty Interpretation: Lessons from a Case Down Under
Potchefstroom Electronic Law Journal, 2020 In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for
Izelle du Plessis
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