Academic literature on the topic 'Unjustifi ed tax benefit'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Unjustifi ed tax benefit.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Unjustifi ed tax benefit"

1

IEFYMENKO, Tetiana, Yurij IVANOV, and Vlada KARPOVA. "Tax incentives under martial law: compliance-risk management." Fìnansi Ukraïni 2022, no. 4 (2022): 7–26. http://dx.doi.org/10.33763/finukr2022.04.007.

Full text
Abstract:
Introduction. In the conditions of the armed aggression of the Russian Federation against Ukraine, the need arose to amend the current legislation aimed at overcoming the negative phenomena in the economic, social and defense spheres. Problem Statement. During the two months of martial law, six laws were passed that amended the current tax rules and provided benefi ts to certain categories of taxpayers. At the same time, most legislative acts were adopted without proper fi nancial, economic and scientifi c justifi cation for their adoption. Th is has led to fi scal risks, which are discussed i
APA, Harvard, Vancouver, ISO, and other styles
2

Nogina, Oksana A. "The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient." Theoretical and Applied Law, no. 3 (June 7, 2020): 79–83. https://doi.org/10.5281/zenodo.15425687.

Full text
Abstract:
This article is devoted to the actual problem of analyzing the signs of an additional payment for excise duties, the obligation to pay which arises in connection with exceeding the maximum volume of sales of excisable goods at the end of the calendar year. The article analyzes the problems of tax regulation calculation of anadditional payment by the settlement method when determining the unfounded tax benefi t received by the taxpayer. 
APA, Harvard, Vancouver, ISO, and other styles
3

Dorigo, Stefano. "Il dovere fiscale tra crisi economica ed emergenza pandemica: c'è spazio per la solidarietà?" La Nuova Giuridica 1, no. 1 (2022): 60–85. http://dx.doi.org/10.36253/lng-1816.

Full text
Abstract:
The global economic crisis and, later, the pandemic have shaken many certainties in global society, primarily that of the possibility of unrestricted growth of the economy and prosperity. It has been realised that the crisis ⎼ severely affecting citizens and businesses ⎼ calls for a renewed role for the state; and that, however, the state can only intervene if it has adequate resources to redistribute among its members according to their degree of need. However, state coffers have long been strained by tax evasion, both domestically and internationally, to the benefit of a group of shrewd oper
APA, Harvard, Vancouver, ISO, and other styles
4

Naidenko, Oleksii. "Justification of tax regulation tools to support the poor." Economics of Development 18, no. 3 (2020): 45–57. http://dx.doi.org/10.21511/ed.18(3).2019.05.

Full text
Abstract:
The system of taxation of personal income in Ukraine does not allow fully implementing the principle of social justice, which is regulated by the Tax Code of Ukraine. This is because in many cases, the taxpayers’ solvency is not taken into account when setting tax rates. The Ukrainian legislation does not regulate the list of poor people, and there is no clear compensatory mechanism of assistance to these social groups. As a result, the number of poor people is growing and, therefore, the social tension is increasing in Ukraine. The article focuses on the poor performance of Ukraine in various
APA, Harvard, Vancouver, ISO, and other styles
5

Sjoquist, David L. "David M. G. Newbery, (Ed.), Tax and Benefit Reform in Central and Eastern Europe." Journal of Comparative Economics 25, no. 3 (1997): 468–72. http://dx.doi.org/10.1006/jcec.1997.1454.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

WALKER, ROBERT. "DOES WORK WORK?" Journal of Social Policy 27, no. 4 (1998): 533–42. http://dx.doi.org/10.1017/s0047279498005418.

Full text
Abstract:
Alan Deacon (ed.), From Welfare to Work, IEA Health & Welfare Unit, 1997, 155 pp., £8.00 paper.Karen Gardiner, Bridges from Benefit, Joseph Rowntree Foundation, York, 1997, 60 pp., £11.95 paper.Alex Bryson, Reuben Ford and Michael White, Making Work Pay, Joseph Rowntree Foundation, York, 1997, 89 pp., £11.95 paper.Jane Millar, Steven Webb and Martin Kemp, Combining Work and Welfare, Joseph Rowntree Foundation, York, 1997, 59 pp., £11.95 paper.For the new Labour government, employment is the key to the reform of welfare. While the same could be said of the first post-war Labour government,
APA, Harvard, Vancouver, ISO, and other styles
7

Hays, Steven W., and Nicholas P. Lovrich. "Book Reviews : Salisbury, Dallas L., Ed. (1984). Why Tax Employee Benefits? Washington, D.C.: Employee Benefit Research Institute. 105 pages, $14.00." Review of Public Personnel Administration 6, no. 1 (1985): 86–89. http://dx.doi.org/10.1177/0734371x8500600108.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Fazio, Adriano. "Trust e convenzioni contro le doppie imposizioni: punti fermi e questioni aperte (CTR Abruzzo, 22 febbraio 2022)." Trusts, no. 4 (August 4, 2022): 752–58. http://dx.doi.org/10.35948/1590-5586/2022.161.

Full text
Abstract:
Tesi Nonostante la fattispecie sottostante la sentenza della CTR dell’Abruzzo, 22 febbraio 2022, n. 94, sia davvero peculiare e la sua descrizione, a larghi tratti oscura, è condivisibile il monito che viene lanciato: per fruire dei benefici convenzionali, la qualifica di beneficiario effettivo deve essere dimostrata sul piano «sostanziale», attraverso documentazione comprovante l’esistenza dei requisiti soggettivi ed oggettivi in capo a colui che assume di essere il percettore finale del reddito.   The author’s view Although the case underlying the judgment of the Abruzzo Regional Ta
APA, Harvard, Vancouver, ISO, and other styles
9

الأردن, مكتب المعهد في. "عروض مختصرة". الفكر الإسلامي المعاصر (إسلامية المعرفة سابقا) 9, № 34-33 (2003): 264–47. http://dx.doi.org/10.35632/citj.v9i34-33.2835.

Full text
Abstract:

 . إسلامية المعرفة عند السيد محمد باقر الصدر. حسن أحمد سالم العمري. بيروت: دار الهادي للنشر، 2003م، 176 ص.
 علم الكلام الجديد: نشأته وتطوره. إبراهيم بدوي، بيروت: دار العلم، 2002، سلسلة عالم الفلسفة والعرفان، 190 ص.
 الرؤية الكونية من المادية إلى العرفان. تأليف شادي فقيه، سلسلة عالم الفلسفة والعرفان رقم 9، بيروت: دار العلم، 2003، 232 ص.
 السلطة والمعارضة في الاسلام: بحث في إشكالية الفكرية والاجتماعية (11-132ﻫ)، زهير هواري، بيروت: المؤسسة العربية للدراسات والنشر، الطبعة الأولى، 2003، الحجم 612 صفحة.
 المدخل العلمي والمعرفي لفهم القرآن الكريم: نظرات في التجديد المنهجي. ت
APA, Harvard, Vancouver, ISO, and other styles
10

Ткаченко, Т., T. Tkachenko, М. Кузнецова, and M. Kuznecova. "Main Tax Evasion Schemes Used in International Practice." Auditor, August 1, 2018, 55–59. http://dx.doi.org/10.12737/article_5b6173071c9607.08198486.

Full text
Abstract:
Th is article is devoted towards the main tax evasion schemes used in international practice. In particular schemes evading customs payments, VAT, income tax and social transfers. Also the particulars of justifi ed and unjustified tax benefi ts are mentioned.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Unjustifi ed tax benefit"

1

Dal, Corso Giorgio. "Lineamenti di fiscalità cooperativa nella prospettiva nazione ed Europea." Doctoral thesis, Università di Catania, 2013. http://hdl.handle.net/10761/1478.

Full text
Abstract:
L inquadramento sistematico del regime fiscale riservato alla cooperazione rappresenta un esigenza particolarmente sentita in un momento storico caratterizzato da una duplice tendenza: da una parte, l azione «frenetica» del legislatore che procede con manovre frequenti e a-sistematiche a riduzioni costanti delle misure fiscali riservate alle cooperative, senza (voler) tenere conto della natura agevolativa o strutturale di tali misure; dall altra parte, la sempre più cogente influenza dell ordinamento europeo in materia fiscale che, in tema di misure tributarie riservate alle cooperative it
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!