Keresés
62 találatból megjelenítve: 1-10
Cím: Tax-Free Allowance in Light of the Theory of Law and Case Law of the Constitutional Tribunal
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is related to an attempt to evaluate changes in the Personal Income Tax Act in the scope of regulations regarding tax-free allowance, which are a consequence of the judgment of the Constitutional Tribunal of ...
Cím: Written Explanations of the Russian Tax Law
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is devoted to the theoretical description of the interpretation of the norms of the tax law and the definition of the legal status of written explanations of the tax legislation, their place in the mechanism ...
Cím: Reshaping Institutional Structure for Financial Consumer Protection
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article presents the significance of proper consumer protection for the stability of the financial market. It presents the basic assumptions of such protection and the direction of changes introduced as a result of the ...
Cím: Tax Law Rulings as an Example of Support for Taxpayers
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the ...
Cím: Legal Regulation of Taxes in the Period of the First Czechoslovak Republic and at Present
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The aim of this article is to evaluate opinions on taxes and tax legislation at the time of the First Czechoslovak Republic and to compare these views with current opinions on taxes in the Czech Republic and with the current ...
Cím: Selected Issues of Public Finance in the Protectorate of Bohemia and Moravia
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The paper looks into selected issues of public finance during World War II, i.e. the period of the Protectorate of Bohemia and Moravia. It focuses on the fiscal, tax and monetary policies and, subsequently, the fiscal, tax ...
Cím: Flexibility of Tax Law Provisions and Legal Definitions
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Simultaneously using legal definitions and vague wording in tax law provisions was subject to analysis in the article. These are namely the situations where while structuring the legal definition, the tax lawmaker ...
Cím: The Risks of Municipalities in Case of Free Financial Fund Investments
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Municipalities, as they work with public funds, should act as a “good farmer: the local municipality has to use its available resources properly, with an efficient and economical management. Municipalities are in a difficult ...
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 ...