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pro vyhledávání: '"Peter Rakovsky"'
Autor:
Peter Rakovský
Publikováno v:
Financial Law Review, Vol 2021, Iss 2, Pp 29-46 (2021)
In this article we introduce and analyse the main legal actions regarding the value added tax final regime legislation and we try to detect the most important measures to fight against tax frauds. The article tries to identify the individual actions
Externí odkaz:
https://doaj.org/article/b2f3109ef2544371aed78a1b35ea6227
Autor:
Peter Rakovský
Publikováno v:
Bratislava Law Review, Vol 5, Iss 1 (2021)
This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes. However, the VAT gap is still a
Externí odkaz:
https://doaj.org/article/53dfc2e2aa774a2aa897f62604d185ac
Publikováno v:
Journal of Research in Emerging Markets; Vol. 3 No. 1 (2021): Journal of Research in Emerging Markets; 58-65
The objective of this article is to provide a basic systematic review of tax treaties between Slovakia and the Middle East States and their similarities and differences as compared to the standard OECD/UN Model Tax Conventions. The methods used inclu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a9734f1695bac6b72e1559a88d98f166
https://doi.org/10.30585/jrems.v3i1.601
https://doi.org/10.30585/jrems.v3i1.601