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National and International Fiscal Regulations on Value Added Tax (II)
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
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ON THE EXPEDIENCY OF GRANTING TAX EXEMPTIONS IN THE SPHERE OF SETTLEMENTS IMPROVEMENT [PDF]
Baltic Journal of Economic Studies, 2018 The purpose of the paper is to investigate the procedure of provision of economic incentives in the sphere of settlements improvement in the context of elements of development, in particular, the provision of tax privileges. Methodology.
Olena Syniavska +2 more
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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
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, 2020 Funding organisations controlled by Indigenous Australians and dedicated to serving them, in the name of ‘self-determination’, has created risks both for governments (who must satisfy the public that ‘taxpayers’ money’ is being well spent) and Indigenous leaders (who must not only meet service expectations of Indigenous Australians but also acquit ...
Curchin, Katherine, Rowse, Tim (R14027)
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Considerations Regarding Tax Evasion and Its Implications [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 The main objective of this research article is to provide a well-founded framework regarding the concept of tax exemption and its various implications.
Daniel Iulius Doagă
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IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN RUSSIA
Финансы: теория и практика, 2017 The subject of the research in this article is the current system of tax administration. The authors have solved analytical problems (assessment of efficiency of activity of tax authorities) and research ones (identify issues and optimal ways of their ...
V. A. Tsvetkov +3 more
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Determinants of Taxpayer Compliance Through Taxpayer Satisfaction
Jurnal Ilmiah Akuntansi KesatuanTaxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of the applicable laws and regulations in a country. E-Filling is a service for filling out and submitting taxpayer tax returns which is carried out electronically through a real time online system that provides application services or the ...
Iftitah Rahmi +2 more
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USE OF INDIRECT METHODS OF ESTIMATING TAX LIABILITIES AS A WAY OF VOLUNTARY COMPLIANCE OF INDIVIDUALS [PDF]
Economica, 2019 Educating the taxpayers’ civic responsibility to comply with tax legislation should be infiltrated not by permanent constraints, but by educating them in the spirit of voluntary compliance.
Nicolae PLATON, Igor ȚURCANU
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MANAGEMENT OF TAX RISKS IN SYSTEM OF MANAGEMENT ACCOUNTING
Статистика и экономика, 2016 In article questions on decrease in tax risk within management accounting are considered. The main characteristics inherent in tax risk are defined behavior models of taxpayers are allocated.
Mаrina V. Shtiller
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Amicus Curiae, 2012 Professor Peter Willoughby examines the issues which arose in his appeal against assessments made by the UK Inland Revenue and the impact of this case on expatriates’ retirement arrangements and wider policy issues. Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is
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