Results 31 to 40 of about 59,847 (300)
Effect of voluntary disclosure program and harmonization of tax regulations on tax payable in Indonesia [PDF]
Public and Municipal FinanceThe purpose of this study was to examine the effects of the voluntary disclosure program and the harmonization of tax regulations on increasing the amount of tax payable by taxpayers in Indonesia.
Jamaluddin +4 more
doaj +1 more source
El reformismo fiscal de los Borbones en Nueva España
Mélanges de la Casa de Velázquez, 2016 The paper analyses some landmarks of Bourbon fiscal reform in New Spain. It begins by outlining the economic and social sectors affected by the reform measures, then goes on to identify the mechanisms and levels of pressure and tax disobedience at ...
Ernest Sánchez Santiró
doaj +1 more source
Declaration of Taxpayer Rights
European Taxation, 2014 This note outlines the origins and content of the Declaration of Taxpayer Rights that is currently being developed in Poland, which is intended to ensure that the practise of the tax authorities reflects the statutory legal guarantees that may be enjoyed by all taxpayers.
Brzeziński, Bogumił +1 more
openaire +2 more sources
Jus StrictumThis paper analyzes the legal collisions within Article 309 of the Tax Code of the Russian Federation (RF TC), which governs the taxation of income from international transportation, as well as the issues concerning income sourcing and double taxation ...
Elena V. Chuklova +1 more
doaj +1 more source
FISCAL AND ACCOUNTING ISSUES CONCERNING THE FLAT-RATE TAX AND ITS IMPLICATIONS ON THE BUSINESS ENVIRONMENT IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010 The introduction of flat-rate tax for companies is a novelty in the Romanian tax system, which is why businessmen' reactions were different, most of them criticizing harshly the opportunity for such a measure, arguing that during this crisis period ...
Lucia PALIU-POPA +1 more
doaj
CECCAR Business Review, 2021 This paper is based on quantitative research regarding the impact of amending the VAT legislation on the business environment and on the population, illustrates the methodology behind the research, analysis and interpretation of results, and determines ...
George-Adrian STANCIU
doaj +1 more source
Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed? [PDF]
, 2014 Includes bibliographical references.This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed.
Britz, Jaco
core +1 more source
Legal guarantees for tax obligations in the digital era
RUDN Journal of LawThe article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization.
Olga I. Lyutova
doaj +1 more source
National and International Fiscal Regulations on Value Added Tax (I)
CECCAR Business Review, 2020 This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
doaj +1 more source
Taxpayer Awareness and Understanding on Taxpayer Compliance in Nepal
Management Dynamics, 2020 This study aims at examining the influence of taxpayer awareness and taxpayer understanding toward taxpayers’ compliance in Nepal. The research population is taxpayers that are registered in Inland Revenue Office, Nepalgunj. This study used convenience as well as purposive sampling as a sampling technique.
openaire +2 more sources