Tax liability and fulfillment of tax obligations

Autor:	V Kulić Mirko, B Milošević Goran
Rok vydání:	2015
Předmět:	taxpayer Double taxation taxable period Economic policy Direct tax tax lcsh:Law taxable event Tax reform Tax avoidance Value-added tax Tax credit Ad valorem tax tax liability Business Indirect tax lcsh:K Law and economics
Zdroj:	Zbornik Radova: Pravni Fakultet u Novom Sadu, Vol 49, Iss 2, Pp 597-616 (2015)
ISSN:	0550-2179
DOI:	10.5937/zrpfns49-9013
Popis:	Tax liability is the duty of the taxpayer to pay the tax. The tax­payer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability. The moment of the occurrence of taxable event shall be determined separately for each tax, in accordance with the relevant tax law. The fulfillment of tax obligations is the payment of the amount owed. for the tax.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1823de0e10fb2473decc3f1ce4833743 https://doi.org/10.5937/zrpfns49-9013 Zobrazit plný text záznamu