Affirmation of the Legal Status of Taxpayers in Montenegro
| Autor: | Srđa Božović |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2016 |
| Předmět: |
Economics and Econometrics
Double taxation Direct tax country and taxpayer partnership Strategy and Management media_common.quotation_subject k34 improvement and protection of taxpayer rights Tax reform 03 medical and health sciences 0302 clinical medicine Tax credit functional legal status of taxpayers 050602 political science & public administration Economics ddc:330 h20 fulfilment of tax obligations 030212 general & internal medicine media_common Public economics HG1501-3550 05 social sciences K34 Tax avoidance Payment Banking 0506 political science General partnership H20 Finance Indirect tax |
| Zdroj: | Journal of Central Banking Theory and Practice, Vol 5, Iss 3, Pp 121-138 (2016) |
| Popis: | Public needs cannot be adequately funded without a clear and legally based affirmative legal status of taxpayers. The promotion and protection of their rights and regular fulfilment of tax obligations by taxpayers is the basis of fiscal and financial stability of the country and other public collectivities. It is essential for Montenegro to overcome the traditional gap between taxpayers and tax administration through their partnership. At the same time, we must not jeopardize the basic purpose of taxation - legal and timely payment of taxes. Simple and stable tax regulations and a non-discriminating and subtle approach to building tax discipline and development of tax morale should serve that purpose. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|