Zobrazeno 1 - 10
of 93
pro vyhledávání: '"tax obligation"'
Autor:
O. I. Lyutova
Publikováno v:
Теоретическая и прикладная юриспруденция, Vol 0, Iss 2, Pp 55-61 (2024)
The article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation. It has been proven that in the modern realities of digitalization of taxation in the field of le
Externí odkaz:
https://doaj.org/article/f1d249deb4524638813709b8266feb27
Autor:
O. I. Lyutova
Publikováno v:
Правоприменение, Vol 8, Iss 1, Pp 64-72 (2024)
The purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulati
Externí odkaz:
https://doaj.org/article/e2ab7a13678a40a6b7e20e4b622b8840
Autor:
Irvin Luis Llave Angulo
Publikováno v:
Quipukamayoc, Vol 31, Iss 66, Pp 21-31 (2023)
Objetivo: Determinar la relación entre el nivel de ventas y la sanción de comiso de bienes de los contribuyentes del sector comercio en Perú durante el periodo 2013-2020. Métodos: El enfoque fue cuantitativo, de nivel relacional, diseño no exper
Externí odkaz:
https://doaj.org/article/3aa19003e78c411f848b145602973fb8
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
Autor:
O. I. Lyutova
Publikováno v:
Journal of Digital Technologies and Law, Vol 2, Iss 1 (2024)
Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and sy
Externí odkaz:
https://doaj.org/article/8e0053076a07426b8aeeb7af4431610a
Autor:
N. M. Artemov, V. V. Golenev
Publikováno v:
Правоприменение, Vol 6, Iss 2, Pp 93-105 (2022)
The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actu
Externí odkaz:
https://doaj.org/article/82059b1bac0f4c03aec7cf61de81c953
Autor:
Piotr Kobylski
Publikováno v:
Finanse i Prawo Finansowe, Pp 7-18 (2022)
The purpose of this article. In the literature, you can find quite extensive studies on value added tax, while the issue of tax fraud on the example of issuing fictitious VAT invoices from the perspective of the effect of Art. 56 § 1 of the Act of S
Externí odkaz:
https://doaj.org/article/6fb7aff725a14efca270abf0d4ef3666
Autor:
Rafał Dowgier
Publikováno v:
Nieruchomości@, Vol III, Iss III, Pp 61-75 (2022)
In case of properties subject to real property tax which are held on the basis of co-ownership title or co-possession, the legislator has imposed a joint and several tax obligation. Debtors solidarity as to the obligation is an institution adopted fr
Externí odkaz:
https://doaj.org/article/e24d8dce1d214a919bff99cbd66449ee
Autor:
Kobylski, Piotr
Publikováno v:
Finanse i Prawo Finansowe / Finance and Financial Law. 2:7-18
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1088939
Autor:
A. V. Krasyukov
Publikováno v:
Правоприменение, Vol 5, Iss 4, Pp 135-147 (2022)
The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad:
Externí odkaz:
https://doaj.org/article/28152bc9a71c41abb45bc3ddd6c48ee3