Keresés
62 találatból megjelenítve: 1-10
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 ...
Cím: Exemption of Polish Local Government Units and their Unions from Corporate Income Tax - The Fundamentals, Evolution of Solutions and Legal Framework
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Local government units and their unions as income earning legal entities are subject to the provisions of the Act on corporate income tax. Being subject to income tax law translates also to the opportunity of benefiting ...
Cím: Do the Social Insurance Contributions Payable in Poland Constitute a Tax?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Among the enforced public levies in Poland, taxes and social security contributions are certainly the ones of the greatest significance. There are major similarities between them, however differences are also noticeable. ...
Cím: European Monetary Fund - A Further Step towards Completing the Economic and Monetary Union?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
in this paper, the author focused on two areas. First he outlined the development of the financial assistance funds in Europe. Moving from EFSF and EFSM through ESM all the way to EMF was a long path. Will the EMF be a ...
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 ...