Keresés
341 találatból megjelenítve: 231-240
Cím: Features of Factor Analysis in Tax Consulting
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
A distinctive feature of factor analysis in tax consulting is that some of the parameters of taxation or all of them together serve as influencing factors or performance indicators. Therefore, factor analysis requires using ...
Cím: How Much Tax Harmonisation Is Needed?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The paper concentrates on tax harmonisation in the European Union. The author shows its development and results, and brings some case law examples. The paper deals with a problem whether taxes should be harmonised further ...
Cím: The System of Financial Regulation
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is devoted to the analysis of the legal nature of cryptocurrency as an object of financial and legal regulation from the point of view of the Russian legislation. The analysis of the qualification of cryptocurrency ...
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: 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: Taxation of Holding Companies in the Context of EU and International Tax Law
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 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: Access to File: Rights of the Defence or Defence of the Rights?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
In November 2017, the Court of Justice of the European Union ruled in the Romanian Ispas case and decided that taxpayers are entitled to have access to file in VAT inspections. The unprecedented recognition of the fundamental ...
Cím: Protection of Taxpayers’ Rights in the Romanian Legislation
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Our study will analyse, in national and European context, the normative and administrative dimensions of the taxpayers rights. Romanian legislation is generous in granting administrative rights to the taxpayer, especially ...