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Panorámica general del Sistema sancionador tributario aplicable al impuesto sobre la renta en Guatemala
(Universidad Católica Santa María La Antigua, 2021)
Definição do marco inicial de contagem do prazo decadencial do ITCD na hipótese de transmissão causa mortis
(Universidade Federal de Santa MariaCentro de Ciências Sociais e Humanas, 2012-12-17)
The decadence, in its primary function, aims to prevent legal relations from lasting indefinitely, while ensuring the observance of the Principle of Legal Security and the balance between the subjects from which the bond ...
Towards an International Code for administrative cooperation in tax matter and international tax governance
(Departamento de Derecho Constitucional, 2017-12-13)
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative ...
Tributação da receita decorrente do registro de créditos tributários reconhecidos em decisão judicial transitada em julgado passíveis de compensação
(2021-09-16)
O presente trabalho se propõe a analisar o momento da tributação pelo imposto sobre a renda e pela contribuição social sobre o lucro líquido da receita oriunda do registro de créditos relacionados a tributos federais ...
Legalism and creativity: tax non-compliance in the eyes of the economic elite
(ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD, 2019)
This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers' subjectivities. Drawing from the case of Chile ...
Legalism and creativity: tax non-compliance in the eyes of the economic elite
(ROUTLEDGE, 2019-01)
This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers' subjectivities. Drawing from the case of Chile ...
Design and implementation of a system to determine tax evasion through de stochastic techniques
(Corporación Universidad de la Costa, 2021)
The tax culture to fulfill the tax obligationLA CULTURA TRIBUTARIA PARA EL CUMPLIMIENTO DE LA OBLIGACIÓN TRIBUTARIA
(Comercium et Tributum, 2014)
A defesa do executado no processo de execução fiscal
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2014-12-11)
This monograph has as objective the study of the tax enforcement process, focusing on the defense of the defendant. The introduction presents the theme that will be object of study and discusses the reasons why it is ...