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Marina Bornman,Marianne Wassermann
AbstractOrientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and a...
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Armando Lopetegui Martínez, MSc.
Pág. 63 - 79
El trabajo aborda los aspectos generales de la fiscalidad internacional, su impacto en los sistemas tributarios; así como, el de la doble imposición fiscal en el comercio internacional y las inversiones extranjeras; enuncia sus principales consecuencias ...
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Adam Abdullah,Rusni Hassan,Salina Kassim
Pág. 59 - 70
The purpose of this research is to develop an Islamic wealth management investment appraisal of the performance of tankers as a primary segment within international shipping and an important component of the oil and energy markets. Shipping is a strong g...
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Marina V. Shtiller,Vera L. Nazarova,Irina V. Selezneva,Oksana Yu. Kogut,Lilia M. Bekenova,Aygul S. Jondelbayeva,Valeri A. Korvyakov
Pág. 1791 - 1797
The article considers issues on reduction of the tax risk in the framework of management accounting. The main characteristics that are inherent in tax risk have been determined; taxpayers? behavior patterns have been distinguished. The authors have exami...
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Liliia V Matraeva,Alexey A. Konov,Alexey V. Belyak,Sergey G. Erokhin,Ekaterina S. Vasyutina
Pág. 127 - 136
Growing social pressure on economy is a global trend nowadays due to constant increase of elderly population not accompanied by respective world economy growth. One of ways to respond to global challenges became new model of social & infrastructure inves...
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Brindusa Tudose,Constantin Strapuc
In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a) Theoretical level - by synthesis methodologies for estimating tax fraud and b) E...
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Talya Segal,Warren Maroun
AbstractTax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this rese...
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S. V. Kalambet,H. R. Pieshykov
Pág. 221 - 224
The matter and contents of the planning of state tax policy have been analysed, the place of control of tax risks as the integral part of the tax management is reflected.
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Silvia Lazarescu (Marinescu)
Pág. pp. 44 - 48
In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of ?creative accounting...
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André Louw
AbstractGrowth and survival strategies for farming enterprises. The cost-push inflation situation during recent years has forced the farmer to consider the survival objective to be as important as the growth objective. These objectives are related. Any f...
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