Výsledky vyhledávání - "fiscal control"

Akademický článek

Dreptul contribuabilului la apărare prin reprezentare. Etapa controlului fiscal // Taxpayer's right to defence through representation. Fiscal control procedures

Autor: Irina Galan

Publikováno v: Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol 70, Iss 1, Pp 183-200 (2024)

The article describes the taxpayer's right to benefit from the assistance of a lawyer during the fiscal control procedures. The study will focus on the taxpayer's right to benefit of legal assistance, seen as a component of the right to defence. We a

Externí odkaz: https://doaj.org/article/7d7b54badf264a78b04bb66e15777fd4

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Akademický článek

Exploring citizen participation in fiscal control: insights from Manizales, Colombia

Autor: Carlos David Cardona-Arenas, Johary Andrea Campuzano

Publikováno v: European Journal of Government and Economics, Vol 13, Iss 1 (2024)

The objective of this study is to identify the fundamental determinants of citizen participation within the framework of the "Let's Take Control" initiative, implemented by the General Comptroller's Office of Manizales Municipality during 2020-2021,

Externí odkaz: https://doaj.org/article/ea1f16843a0f4c29b1753acc6cc311e2

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Akademický článek

Smart Supervision of Public Expenditure: A Review on Data Capture, Storage, Processing, and Interoperability with a Case Study from Colombia

Autor: Jaime A. Restrepo-Carmona, Juan C. Zuluaga, Manuela Velásquez, Carolina Zuluaga, Rosse M. Villamil, Olguer Morales, Ángela M. Hurtado, Carlos A. Escobar, Julián Sierra-Pérez, Rafael E. Vásquez

Publikováno v: Information, Vol 15, Iss 10, p 616 (2024)

Effective fiscal control and monitoring of public management are critical for preventing and mitigating corruption, which in turn, enhances government performance and benefits citizens. Given the vast amounts of data involved in government operations

Externí odkaz: https://doaj.org/article/58b9cfecf7e144b58fddc8028dd9959a

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Akademický článek

The Design of a Strategic Platform for the Smart Supervision of Public Expenditure for Colombia in the Context of Society 5.0

Autor: Jaime A. Restrepo-Carmona, Juan C. Zuluaga, Diego A. Flórez, Mario S. Gómez, Laura Londoño, Gabriela Gómez, Rosse M. Villamil, Olguer Morales, Ángela M. Hurtado, Carlos A. Escobar, Julián Sierra-Pérez, Rafael E. Vásquez

Publikováno v: Urban Science, Vol 8, Iss 3, p 117 (2024)

The overarching vision of Society 5.0 seeks to integrate technology to enhance quality of life and address social issues, with the primary goal of creating human-centered communities, which nowadays represent the inhabitants of smart cities. In this

Externí odkaz: https://doaj.org/article/193b4b696b97462889f004308c387187

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Akademický článek

DIMENSIUNEA DREPTULUI FISCAL / THE DIMENSION OF THE TAX RIGHT

Autor: Țîrlea, Mariana Rodica

Publikováno v: Revista Univers Strategic / The Strategic Universe Journal. XIV(54):142-149

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1131631

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Akademický článek

Controlul fiscal preponderent din biroul ANAF versus controlul la sediul contribuabililor: vulnerabilitate sporită sau avantaje pentru companii? / Fiscal control predominantly from the ANAF office versus control at the taxpayers’ headquarters: increased vulnerability or advantages for companies?

Autor: Author, Not Specified

Publikováno v: Tax Magazine. (1):7-10

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1107116

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Akademický článek

INTERPRETATION OF VAT ADJUSTMENT FOR DELAY PENALTIES

Autor: SORIN-CONSTANTIN DEACONU

Publikováno v: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 6, Pp 47-53 (2022)

In general, transactions between private economic agents are subject to value-added tax. This economic category is an indirect tax borne by the final consumer. In certain situations, the value-added tax is also borne by the economic agent who carri

Externí odkaz: https://doaj.org/article/5700c43dd5934bc1a3b48007e33d1605

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