Results 11 to 20 of about 7,244 (265)

Fine in the tax law: between a method of providing and sanction

Теорія і практика правознавства, 2016
Doctrinal idea of the tax and legal nature of fines can be reduced to three areas, according to the fine which means: as a means of support; as a sanction; as such, has a dual legal nature (consisting properties sanctions and way of security).
П. М. Дуравкин
doaj   +1 more source

Tax Havens, Accounting Experts, and Fee-Setting Rules [PDF]

SSRN Electronic Journal, 2017
Tax havens differ in the specific tax planning arrangements multinational firms can use to reduce their tax liabilities. Given the complexity and cost associated with identifying the most effective tax haven to use, an accounting firm can act as an intermediary between tax havens and multinational corporations.
Gresik, T., Konrad, K.
openaire   +3 more sources

The Question of Reforming of System of Taxes and Fees of the Russian Federation in the Context of Establishment and Introduction of Resort Collecting Revisited

RUDN Journal of Law, 2018
Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of ...
Elena V Evsikova
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SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND [PDF]

Acta Geobalcanica, 2017
The main research question is how spatial proximity of other agents (neighboring municipalities) influences decision making of local politicians deciding upon user charges for local public services and rates of local taxes.
Paweł Swianiewicz
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Modern System of Local Taxes and Fees in Ukraine [PDF]

Societas et Iurisprudentia, 2016
Local taxes and fees are the financial basis of the local self-government. The implementation of the constitutional guarantees of independence of local governments depends on securing sufficient and stable sources of own revenues of local budgets in the ...
Igor Ivanovich Babin
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Administrative Responsibility for Offenses in Economic Areas

Сибирское юридическое обозрение, 2019
Relations in economic areas is a special sphere of social relations, which is associated with the phenomenon of ownership and which are regulated by civil, budget, tax, customs legislation and others.
M. N. Kobzar-Frolova
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AMBIGUOUS INTERPRETATION OF THE TAXES AND FEES LEGISLATION ON CERTAIN ASPECTS OF THE INTERMEDIATION OF COMMERCIAL BANKS IN TAX RELATIONS

Статистика и экономика, 2016
Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at ...
Elena I. Sycheva, Valentina V. Samoylova
doaj   +1 more source

THE ROLE OF LAND RESOURCES IN THE FINANCIAL PROVISION OF RURAL AREAS OF UKRAINE [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2022
The article describes the role of land resources in the financial support of rural areas of Ukraine. To determine the importance of land resources in the financial sustainability of rural areas, a detailed analysis of their financial potential in the ...
Oleksii SHKURATOV, Olesia KHOKHULIAK, Tetyana KUSHNIRUK   +2 more
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Financing Health Care in Ghana: Are Ghanaians Willing to Pay Higher Taxes for Better Health Care? Findings from Afrobarometer

Social Sciences, 2017
Considering the recent struggle in the Ghanaian health sector, Ghanaian policy makers and donor agencies are confronted with rethinking how the health sector can be funded and sustained.
Isaac Adisah-Atta
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Environmental fee as a part of the environmental taxes system in the Republic of Serbia [PDF]

Ekonomski Signali, 2017
Increasing environmental issues had an impact on the environmental taxation across the world giving it a higher importance. However, this process in Serbia, occurs much more slowly because a little importance has been given to the healthy environment by ...
Stojanović Miloš
doaj   +1 more source