Výsledky vyhledávání - "Tax inspection"

Akademický článek

The head of the tax office as a tax authority. Analysis of legal and tax regulations

Autor: Małgorzata Chołdyńska, Piotr Waszak

Publikováno v: Journal of Modern Science, Vol 57, Iss 3, Pp 145-165 (2024)

The head of the tax office as a tax authority. Analysis of legal and tax regulations. The Tax Ordinance and other tax acts do not contain a definition of a tax authority. Article 13 of the Tax Ordinance Act lists only these authorities. The phrase "t

Externí odkaz: https://doaj.org/article/0d404c691d3c4d6b887f1b74cd985232

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Akademický článek

Considerații privind anularea raportului de inspecție fiscală / Considerations on the cancellation of the tax audit report

Autor: Galan, Irina

Publikováno v: Analele Științifice ale Universităţii Alexandru Ioan Cuza din Iași, seria Ştiinţe Juridice / Scientific Annals of Alexandru Ioan Cuza University of Iași, Juridical Sciences Series. LXIX(1):159-173

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1109796

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Akademický článek

Considerații privind anularea raportului de inspecție fiscală//Considerations on the cancellation of the tax audit report

Autor: Irina Galan

Publikováno v: Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol 69, Iss 1, Pp 159-173 (2023)

The aim of the study is to analyze the multiple perspectives regarding the controversial issue of the admissibility of actions in order to cancel the tax inspection report. The actuality of the subject results from the multitude of interpretations th

Externí odkaz: https://doaj.org/article/1ce87f4286c54795b150be7e8d6de627

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Akademický článek

Comentarii asupra modificărilor Codului de procedură fiscală, aprobate prin Ordonanţa de urgenţă nr. 188/2022 / Comments on the amendments to the Tax Procedure Code approved by Emergency Ordinance No 188/2022

Autor: Anghel, Tanți

Publikováno v: Revista Consultant Fiscal / Tax Consultant Magazine. (04):4-11

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1112618

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Akademický článek

Vergi İncelemesinde Uyulması Gereken Bir Kural Olarak 'İncelemenin Yapılacağı Yer'

Autor: Zübeyir Bakmaz

Publikováno v: International Journal of Public Finance, Vol 7, Iss 2, Pp 463-486 (2022)

Türk vergi sistemini meydana getiren vergi kanunlarında ağırlıklı olarak belgelendirme, kaydetme ve beyan etme esasına dayalı bir vergilendirmenin benimsendiği görülmektedir. Ödenecek vergi miktarının mükellefin kendisi tarafından bel

Externí odkaz: https://doaj.org/article/196ee75a21034afbb76332799f2eac29

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Akademický článek

Radiography of the Tax Inspection Activity in the Context of Contemporary Challenges

Autor: Andreea-Florentina Crăciun, Raluca-Ioana Răcătăian, Nicoleta-Claudia Moldovan

Publikováno v: Ovidius University Annals: Economic Sciences Series, Vol XXII, Iss 1, Pp 854-862 (2022)

This paper maps the influences exerted by the changes related to the period 2016-2021 on the tax inspection activity in Romania, characterized by permanent regulation adaptation, the slow adoption of information technology in public administration, a

Externí odkaz: https://doaj.org/article/3b38c22d380c45ef9c8fc9f690a00c94

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Akademický článek

Tax Inspection

Autor: Raluca Cristina ANDREI

Publikováno v: CECCAR Business Review, Vol 2, Iss 9, Pp 33-44 (2021)

Tax investigation is the mean through which tax authorities check how taxpayers fulfil their filling and payment obligations, determining the actual tax situation and identifying the appropriate fiscal treatment on the basis of the verifications carr

Externí odkaz: https://doaj.org/article/f9d6cfe7f84945eab7da829fb6515aa1

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