Zobrazeno 1 - 10
of 491
pro vyhledávání: '"Tax liability"'
Autor:
Olga I. Lyutova
Publikováno v:
RUDN Journal of Law, Vol 28, Iss 4, Pp 919-933 (2024)
The 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 digitalizat
Externí odkaz:
https://doaj.org/article/3917124bd8294c498d14b71ec1117cac
Publikováno v:
Commonwealth Journal of Local Governance, Iss 29 (2024)
Low property tax collection rates are common in developing countries such as Malawi compared with developed countries – where property taxes account for over double what is prevalent in low-income countries. This paper presents findings of a study
Externí odkaz:
https://doaj.org/article/e1ad883c5496444b93ace4ad230ab1c9
Autor:
Kahlert, Günter, author
Publikováno v:
The Anatomy of Corporate Insolvency Law, 2024.
Externí odkaz:
https://doi.org/10.1093/oso/9780198852094.003.0010
Autor:
Mohammad Reza Abbasi, Mohammad Shokri
Publikováno v:
پژوهشنامه حقوق اسلامی, Vol 25, Iss 2, Pp 437-460 (2024)
∴ Introduction ∴ This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer
Externí odkaz:
https://doaj.org/article/357016c529e2443e9eab512d2da4aa32
Autor:
Jangwook Lee
Publikováno v:
KDI Journal of Economic Policy, Vol 46, Iss 2, Pp 1-20 (2024)
This study analyzes the impact of secondary tax liability borne by stockholders, an exception to the principle of limited liability, on corporate investment. The paper constructs a model of a firm to examine the effect of this secondary tax liability
Externí odkaz:
https://doaj.org/article/81c1ba4805f64192b4649e8a7a3fe1c3
Autor:
Piotr Kobylski
Publikováno v:
Nieruchomości@, Vol IV Wydanie elektroniczne, Pp 227-242 (2023)
This study is devoted to the issue of the source of income from the sale of real estate for consideration under an annuity agreement. The article pays special attention to the issues related to the interpretation of the provision of Art. 10 sec. 1 po
Externí odkaz:
https://doaj.org/article/bb9d34254b114021b5cea4f7f3b0ed5a
Publikováno v:
Revista Contabilidade & Finanças, Vol 34, Iss 93 (2024)
ABSTRACT The aim of this research was to assess the moderating role of the joint and several liability of company directors in the relationship between the cumulative value of tax infraction notices and the subsequent level of corporate tax avoidance
Externí odkaz:
https://doaj.org/article/cbb06b1e132743b89545e41e76ea965d
Autor:
O. Muzyka-Stefanchuk, I. Masyakin
Publikováno v:
Науковий вісник Ужгородського національного університету. Серія Право, Vol 2, Iss 79 (2023)
The author provides a detailed overview of an article that examines tax amnesty programs within the framework of international tax initiatives like the BEPS Action Plan and the Common Reporting Standard (CRS). The article argues that the integration
Externí odkaz:
https://doaj.org/article/b5a743f3b4064a45a30c143c2bb1c166
Autor:
A. V. Ilin
Publikováno v:
Вестник университета, Vol 0, Iss 5, Pp 152-160 (2022)
The article considers the mechanism used to calculate the land tax. caused by the overestimation by the state of the cadastral value of land plots used as a tax base, which leads to the problem of economically unreasonable taxation for taxpayers. The
Externí odkaz:
https://doaj.org/article/54b0334bd25348bcb0becba6686d4987
Autor:
A. A. Batarin
Publikováno v:
Правоприменение, Vol 7, Iss 1, Pp 62-71 (2023)
The subject of the study is the legal regulation of the obligation to use cash registers and its relationship with the tax obligation, as well as the ratio of tax control and control over the use of cash registers (operational control).The purpose of
Externí odkaz:
https://doaj.org/article/60c8c7c03d874cc4880e011a53df5e93