Keresés
61 találatból megjelenítve: 11-20
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 ...
Cím: From Violation of the Budgetary Discipline to the Principle of Proportionality within the Assessment of the Levy for this Violation
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
This contribution deals with the problem of violation of the budgetary discipline and with the associated necessity of application of the principle of proportionality within the assessment of the levy for this violation. ...
Cím: The National Revenue Administration and the Protection of the Financial Security of the State and the Security of the Individual
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
An assessment of the National Revenue Administration, which has changed the basis of the functioning of the Polish tax services from the point of view of the need to protect the financial security of the state and the ...
Cím: Taxation of Holding Companies in the Context of EU and International Tax Law
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(2019)
The objective of this paper is the analysis of the influence of European Union legal regulations, as well as international tax law on the development of tax law applicable to holding companies. It is particularly relevant ...
Cím: The Exchange of Tax Information as Exemplified by the Panama - Argentina Case
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Recently, international tax cooperation has been developing very intensively what is extremely important from the point of view of fiscal interests of states. This article deals with the transparency of the exchange of ...
Cím: Sovereign Green Bond Market - A Comparative Analysis
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Green bonds have become basic instruments considered sources of green projects financing. The green bond market is relatively new as it was inaugurated in 2007, however, its rapid development has recently been observed. ...
Cím: Changes of Rules Applicable to Value Added Tax
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Every year the state budget loses several dozen billions of zlotys. What provides the measure of the extent of this loss is the tax gap (although in fact it is not a gap) which shows the level of discrepancies between ...