Keresés
114 találatból megjelenítve: 31-40
Cím: The European Union’s Budget: Focus on Own Resources Post-2020
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
This paper provides an overview of the European Unions revenue system, focusing on own resources and their possible reform. It further analyses the European Commissions proposal of the next multiannual financial framework ...
Cím: Ne Bis in Idem in the Tax Process
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article deals with the institute of deadlines within the framework of the Tax Code, especially the possibilities and obligation of the tax administrator to extend the deadline on the request of a taxpayer. The article ...
Cím: A New Nexus Based on the Concept of Significant Economic Presence: The Digital Permanent Establishment
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The traditional concept of EP status is obsolete and enables digital companies to enter a foreign market jurisdiction without having a minimal physical presence. These companies usually do not reach the threshold required ...
Cím: The Application of In-house Procurement by Municipalities in Municipal Services Management
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The topic of the article is the application of in-house procurement by municipalities in municipal services management. The essence of in-house contracts, also known as direct contracts, is a specific relation between the ...
Cím: Interventionism or Activation - Local Market Expectations Towards Local Government Units
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Representatives of economic and legal sciences very often deal with the issue of the comprehensive impact of local government units on creating local development conditions. The experiences of recent years indicate that ...
Cím: The Anti-abuse Rule and Related Tax Administration Principles Written in the Tax Code
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The tendency to increasingly apply the principle of prohibition of abuse of tax law is clear in the domestic, European and international context. This paper deals with the principle of the prohibition of the abuse of tax ...
Cím: Does the Implementation of DAC 5 Represent a Breach of Attorney Confidentiality?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This contribution is devoted to an issue of the correlation between anti-money laundering measures and measures combating tax evasion. This problem is widely discussed and the regulation requiring sharing tax relevant ...
Cím: Forecasting GDP Values as Part of the Budgetary Procedure - De Lege Lata and De Lege Ferenda Conclusions
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The objective of the article is to verify the research hypothesis that the Polish rules of fiscal policy are susceptible to manipulation with the forecast GDP size adopted in the assumptions of the Budgetary Act. Such ...
Cím: Ability-to-pay Principle and the Structure of Personal Income Tax in Poland - Selected Issues
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The ability-to-pay principle is one of the two principles that legitimise the collection of taxes. it pertains to the correct distribution of the tax burden that gives rise to a great deal of controversy and disputes in ...
Cím: Shaping Financial Accountability Via Participatory Budgeting - Theoretical Framework for Axiological and Legal Analysis
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Despite the potential of participatory budgeting, its possibilities to strengthen the common good principle are not fully implemented, due to the insuffcient accountability for the local expenditure. Thus, the main purpose ...