Academic literature on the topic 'Administrative liabilities'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Administrative liabilities.'
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 "Administrative liabilities"
1
Korkuna, Oryslava. "Forming of territorial communities’ conceptual framework." Socio-Economic Problems of the Modern Period of Ukraine, no. 3(137) (2020): 26–29. http://dx.doi.org/10.36818/2071-4653-2019-3-4.
Full textAbstract:
The research of territorial communities has been gaining more relevance lately in the conditions of administrative and territorial reform. Indeed, the reform is related to the complicated processes formed at local levels in territorial communities that perform the role of the lowest management link and the major carrier of functions and liabilities of local self-governance. Therefore, it is an important stage of the reform process to define the nature of territorial community and its major functions. The paper aims to define the major features of the territorial community in conditions of administrative and territorial reform. The paper analyzes and emphasizes the major controversial issues in forming of the conceptual framework of territorial communities. The nature of territorial community is examined not only as a social phenomenon, but also as the legal one. The paper argues that the legal status of a territorial community is the system of established rights and liabilities of consolidated territorial communities – the villages, towns, cities, which are the independent administrative and territorial units with a single administrative center. The main types of territorial communities in Ukraine are defined. The rights and liabilities of consolidated territorial communities are determined. The paper proves that territorial community is the source of local authorities and main entity of local governance that is designated to secure the meeting of the needs of some administrative-territorial unit’s residents and the development of civil society. Therefore, a territorial community is the main carrier of functions and liabilities of a certain cluster of residents as a primary center in the system of management authorities that functions as a single coherent mechanism in the system of local self-governance. Territorial community is independently formed only if most of its members identify themselves with it, have common interests and contribute to their realization.
2
Niezgoda, Andrzej. "Sądowa kontrola decyzji organów podatkowych w sprawach ulg w spłacie zobowiązań podatkowych opartych na uznaniu administracyjnym." Studia Iuridica Lublinensia 30, no. 4 (October 13, 2021): 441. http://dx.doi.org/10.17951/sil.2021.30.4.441-457.
Full textAbstract:
<p>The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations and case-law of administrative courts. It may be noted that despite the issue of administrative discretion being discussed in the academic literature, the question of limits of judicial review in the practice of administrative courts still raises doubts. It is therefore reasonable to undertake the analysis of the main views formulated in the literature and the case-law of administrative courts addressing this problem, from the point of view of the limits of judicial review of discretionary decisions. The thesis of the article is that the nature of discretionary decisions on relief in payment of tax liabilities, determined by the function of administrative discretion, and, at the same time, the criteria set out in the law for judicial review of public administration, limit the role of the administrative court in examining the compliance with procedural law of the tax proceedings preceding the issuance of such a decision and the respecting by tax authorities of the fundamental values of the system of law expressed in the Polish Constitution. This is because they define the limits of administrative discretion, within which the choice of one of the possible solutions remains beyond the judicial review of the public administration. For the law, as it stands (<em>de lege lata</em>) there are no grounds for administrative courts, provided that the tax authorities respect the basic values of the legal system expressed in the Polish Constitution, to formulate assessments as to the circumstances and reasons justifying the granting or refusal to grant a tax relief, or its scope. The concept of internal and external limits of administrative discretion may therefore be useful for administrative court rulings.</p>
3
Bobrus-Nowińska, Ewelina. "Impact of Anti-Crisis Shield on the running of the limitation period for tax liabilities in Poland." Institutiones Administrationis 1, no. 1 (June 30, 2021): 82–89. http://dx.doi.org/10.54201/iajas.v1i1.10.
Full textAbstract:
This article studies the impact of the Anti-Crisis Shield on the running of the limitation period for tax liabilities in Poland. The main purpose of the article is to analyse whether regulations enacted in relation to introducing the state of epidemic in Poland resulted in the suspension of the running of the limitation period for tax liabilities. The Act of 2 March 2020 on special solutions related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them directly stipulates that the running of time limits set forth in provisions of administrative law shall be suspended. First of all, arguments for the autonomy of tax law are presented. This allows for the hypothesis that tax law is an autonomous branch of law – separate from administrative law, leading to the conclusion that there are no grounds to assume that the Anti-Crisis Shield suspended the running of the limitation period for tax liabilities. Secondly, the retroactive effect of regulations of the Anti-Crisis Shield is analysed.
4
Xin, Wang. "Compulsory Wreck Removal: Administrative Regulation and Civil Liabilities under Chinese Law." MARITIME LAW REVIEW 28, no. 3 (November 30, 2016): 127–41. http://dx.doi.org/10.14443/kimlaw.2016.28.3.6.
Full text
5
Dalkowska, Anna. "Enforceable Title as a Basis for Enforcement of Tax Liabilities." Financial Law Review 1, no. 3 (September 1, 2016): 1–11. http://dx.doi.org/10.1515/flr-2016-0013.
Full textAbstract:
Abstract Effective enforcement of tax liabilities guarantees proper functioning of the state. The key role is played by the administrative enforceable title [Polish: tytuł wykonawczy], issued by the creditor, which constitutes the basis for initiation and implementation of enforcement proceedings. It is an official document constituting evidence of a taxpayer’s failure to meet an obligation in a timely manner, giving an enforcement authority the right to use coercive measures on that taxpayer. The aim of the article is to present the enforceable title, as a necessary basis for the administrative enforcement of tax claims to condition its compliance with the law regulations and attempt to answer the question: does the legal enforceable title in current law regulations guarantees the creditor realization of the public interest and the taxpayer the right to legal procedures for enforcement? Primarily, legal and comparative method based on the condition and operation of the law in force is used in the article.
6
Sakhno, Andrii, Iryna Salkova, Nataliia Polishchuk, Lesia Kucher, and Inna Stashko. "Efficiency of Managing Liabilities of Enterprises of Different Types of Economic Activities." European Journal of Sustainable Development 9, no. 1 (February 1, 2020): 285. http://dx.doi.org/10.14207/ejsd.2020.v9n1p285.
Full textAbstract:
The article substantiates approaches to making decisions of obligations management in the conditions of increasing the assets by types of economic activity in Ukraine. The possibility of using correlation-regression analysis to determine the most favorable variations (in relation of density) between the effective indicator (types of assets) and production factors (types of liabilities) has been proved. A method of analyzing the operating environment is applied to identify the shortest possible reduction in current and long-term liabilities and maximize the volume of current assets. It was found that (i) the most efficient type of economic activity due to the increase in current assets in Ukraine was administrative and support service activities (0.90), the least efficient – agriculture, forestry and fisheries (0.47); (ii) education and training activities (0.93) are the most effective types of economic activity due to reduce liabilities, and health and social assistance (0.44) are the least effective. The results of the study can be used in planning the sustainable development of different types of economic activity.
Keywords: liabilities, assets, types of economic activities, entities, profit, efficiency, Ukraine
7
Sakhno, Andrii, Iryna Salkova, Nataliia Polishchuk, Lesia Kucher, and Inna Stashko. "Efficiency of managing liabilities of enterprises of different types of economic activities." European Journal of Sustainable Development 9, no. 1 (February 1, 2020): 423. http://dx.doi.org/10.14207/ejsd.2020.v9n1p423.
Full textAbstract:
The article substantiates approaches to making decisions of obligations management in the conditions of increasing the assets by types of economic activity in Ukraine. The possibility of using correlation-regression analysis to determine the most favorable variations (in relation of density) between the effective indicator (types of assets) and production factors (types of liabilities) has been proved. A method of analyzing the operating environment is applied to identify the shortest possible reduction in current and long-term liabilities and maximize the volume of current assets. It was found that (i) the most efficient type of economic activity due to the increase in current assets in Ukraine was administrative and support service activities (0.90), the least efficient – agriculture, forestry and fisheries (0.47); (ii) education and training activities (0.93) are the most effective types of economic activity due to reduce liabilities, and health and social assistance (0.44) are the least effective. The results of the study can be used in planning the sustainable development of different types of economic activity.
Key words: liabilities, assets, types of economic activities, entities, profit, efficiency, Ukraine.
8
Innocent, Nwora. "Human Kinetics and Engineering (Technology) Education Teachers, Perception on Health Safety Practice Skills: Legal Liabilities and Tort Administrative Agenda." Journal of Clinical Research and Reports 5, no. 2 (August 6, 2020): 01–05. http://dx.doi.org/10.31579/2690-1919/069.
Full text
9
Öztürk, Havva. "Development of an Administrative Ethical Behaviour Scale." Nursing Ethics 19, no. 2 (March 2012): 289–303. http://dx.doi.org/10.1177/0969733011419240.
Full textAbstract:
The aim of this study was to develop an Administrative Ethical Behaviour Scale (AEBS) and to determine whether nurses found their head nurses’ behaviours ethical and to reveal head nurses’ ethical and unethical administrative behaviour. It was conducted on 264 nurses working in five state hospitals in Trabzon, Turkey. Content validity index of the scale was 0.87, item-to-total correlations ranged from 0.50 to 0.81 and Chronbach Alpha was 0.98. The scale included five subscales, i.e. truthfulness and honesty, liabilities and supremacy of laws, rights and freedom, good human relationships and humanism, justice and equality. Overall, head nurses’ behaviour was considered ethical by nurses; however, their behaviour in terms of justice and equality, good human relationships and humanism was not found ethical. Positions, satisfaction with head nurses’ behaviour and frequency of contact with them affect nurses’ opinions.
10
Aribowo, Irwan. "MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP." INFO ARTHA 5 (May 24, 2017): 87–92. http://dx.doi.org/10.31092/jia.v5i1.63.
Full textAbstract:
Based on the self-assessment system, taxpayers are given full trust to calculate, take into account, pay and also self-report the amount of tax payable. In practice, Directorate General of Tax is authorized to publish administrative sanctions against the taxpayers who violate taxation liabilities. In other conditions, it is possible that an administrative sanction is imposed inappropriately to the taxpayer as a result of inaccuracy of the tax officers. It can be a burden to the the taxpayer who is unguilty or misunderstood the laws of tax. In such circumstances, the administrative sanctions in the form of interest, penalty and the assigned increase can be annually deducted by the Director General Of Taxation.
Dissertations / Theses on the topic "Administrative liabilities"
1
Прохоров, К. О. "Адміністративна відповідальність за порушення порядку подання декларації про доходи та ведення обліку доходів і витрат." Thesis, МАУП, 2021. http://openarchive.nure.ua/handle/document/14724.
Full textAbstract:
Дисертаційне дослідження присвячено розробці моделі адміністративної відповідальності за порушення порядку подання декларації про доходи та ведення обліку доходів і витрат. У роботі визначено правову природу юридичної відповідальності за правопорушення у податковій сфері України, розкрито сутність і зміст адміністративної відповідальності, передбаченої у ст. 164-1 КУпАП, в структурі юридичної відповідальності за податкові правопорушення. Встановлено та систематизовано підстави та умови адміністративної відповідальності за ст. 164-1 КУпАП. Конкретизовано зміст і складові елементи об’єктивних і суб’єктивних елементів складу порушення, передбаченого ст. 164-1 КУпАП. Виокремлено, проаналізовано та узагальнено основні актуальні проблеми притягнення порушників до адміністративної відповідальності за ст. 164-1 КУпАП, зокрема: теоретичні; ідеологічні; нормативно-правові; політико-правові, економічні і процедурні. Сформульовано пропозиції щодо вдосконалення чинного адміністративного законодавства у досліджуваній сфері, а також окреслено основні шляхи оптимізації адміністративно-юрисдикційної діяльності органів, уповноважених притягувати порушників до адміністративної відповідальності за ст. 164-1 КУпАП. The dissertation for the first time reveals theoretical and practical issues of administrative responsibility for violation of the procedure for income declaration and maintaining records of income and expenditure, as defined in the Art. 164-1 of the Administrative Offense Code of Ukraine. Administrative liability for violation of Art. 164-1 of the Administrative Offense Code of Ukraine is considered as a special manifestation of the «system of legal responsibility in the tax area», being its integral element, characterized by many common and special features. This liability takes place as a result of illegal actions committed by individuals in the tax area. These unlawful acts belong to the group of «administrative violations of legal obligations for tax payment and declaration of incomes and property status». The social and legal essence and legal content of causes and conditions for administrative responsibility have been clarified. The criteria for causes and a set of necessary conditions for the liability under Art. 164-1 of the Administrative Offense Code of Ukraine have been defined. Particular attention is paid to a critical analysis of the composition of the offense under Art. 164-1 of the Administrative Offense Code of Ukraine. The object of this offense is public relations that take place in the field of tax accounting and income declaration, the objective side is the illegal acts provided for in Art. 164-1 of the Administrative Offense Code of Ukraine. The social consequences of the illegal act are determined; in addition, a causal link was established between the act under Art. 164-1 of the Administrative Offense Code of Ukraine, and its consequences. The main characteristics of the subject of the offense (an individual with a corresponding duty) and the subjective side (guilt in the form of intent or negligence; optional characteristics of the offense are the purpose and motive of crime) are revealed. Special conditions have been established under which the objective and subjective elements of this offense will be sufficient for the emergence of administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine. The work systematized the problems of bringing violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine, in particular: conceptual problems (lack of an integrated scientific approach for understanding the responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine); ideological problems (low level of legal society awareness, an increase of legal nihilism, discredited state tax policy); normative problems (a difficult concept understanding of an offense as in Art. 164-1 of the Administrative Offense Code of Ukraine, uncertainty in the consequences of ineffective use of administrative resources when prosecuted under Art. 164-1 of the Administrative Offense Code of Ukraine); political and legal, economic and cultural crisis (difficulties in identifying and bringing violators to responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine: in the temporarily occupied territories of Ukraine); procedural problems (slow response to offenses, non-compliance with the rules for drawing up a protocol and/or other documents of a case on an administrative offense under Art. 164-1 of the Administrative Offense Code of Ukraine. Dissertation has identified the factors that aggravate the negative effect of the identified problems of bringing violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine. Moreover, specific proposals were formulated in order to solve the identified problems, improve the current national legislation, as well as to optimize the administrative and jurisdictional activities of the recently created Tax Service of Ukraine in the context of bringing the relevant violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine.
2
Hansson, Brusewitz Matilda, and Elin Pettersson. "The value relevance of IFRS 16 on the Swedish market." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-418084.
Full textAbstract:
The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. We are adopting an adjusted version of the valuation framework developed by Ohlson (1995) to be more coherent with the expected changes due to the new standard. We measure changes in value relevance pre and post the implementation of IFRS 16 using 8 quarterly interim reports representing the fiscal years 2018 and 2019. Furthermore, we are adopting an industry adjusted model to measure if value relevance has changed more in lease prevalent industries since industries such as retail, airline and service industries are expected to experience larger changes due to the new standard. We are considering 262 companies listed on the Swedish stock market, NASDAQ Stockholm. Our results suggest that the value relevance has increased in the post period of the implementation, especially in lease heavy industries.
3
Bertašiutė, Eugenija. "Balanso informacijos formavimas ir analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050523_131615-61757.
Full textAbstract:
Research object – the formation of Lithuanian balance sheet and it’s analysis. Research subject – the balance sheet of Lithuanian enterprises. Research aim – to analyse Lithuanian and international laws, to establish the formation of balance-sheet information, to use it for analysis, and to project the balance sheet. Objectives: 1. To explore and describe the regulation of a balance sheet in Lithuania. 2. To describe the international requirements of a balance sheet. 3. To analyse the information of a balance sheet, according to the data of enterprises. 4. To offer a balance sheet project. Research methods – monograph method, statistical and logical analysis, the comparison method, inquiry. While studying international regulation of balance, Lithuanian and other countries authors science works and periodical literature about the structure and analysis of balance, it was analysed a structure of Lithuanian balances. Also it was analysed a balance information based on three concrete enterprises – “Stumbras”, “Anyksciu vynas” and “Alita”. Also according to the experience of the Lithuanian enterprises was given project of Lithuanian balance.
4
Allgulander, Stina, and Elinor Bilfeldt. "Konjunkturnedgång och kapitalstruktur : En studie av SMF inom svenska byggnadsbranschen under åren 2008-2015." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-35735.
Full textAbstract:
Kapitalstrukturen för ett företag är en sammansättning av dess egna kapital och skulder som används för att finansiera företaget. Uppsättningen av ett företags kapitalstruktur skiljer sig mellan företag eftersom varje företag själv väljer hur den ska se ut. Idag består 99 % av Sveriges alla företag av SMF. SMF:s kapitalstruktur skiljer sig gentemot större företag då de är mer beroende av extern finansiering än de större företagen. Generellt sett är SMF beroende av externt kapital för att finansiera verksamheten och vid en konjunkturnedgång minskar möjligheten att få tillgång till externt kapital. Kapitalstrukturen och dess företagsspecifika faktorer kan komma påverkas av en kris vilket studien syftar till att studera, om en specifik branschs kapitalstruktur påverkades av finanskrisen 2008. Det finns tidigare studier kring ämnet men det anses vara ett relativt outforskat forskningsområde.Studien omfattar ett urval på 763 SMF inom byggnadsbranschen i Sverige som varit verksamma under och efter finanskrisen 2008. Tidsperioden som studeras är mellan 2008 och 2015. För att kunna svara på om finanskrisen påverkade kapitalstrukturen hos de utvalda företagen användes deskriptiva, korrelations- och regressionsanalyser för att se sambandet mellan de beroende- och oberoende variablerna i studien. Studiens beroende variabler bestod av långfristiga-, kortfristiga- och leverantörsskulder och de oberoende bestod av storlek, ålder, lönsamhet, tillväxt samt en dummyvariabel som stod för den ekonomiska finanskrisen. Regressionsanalyserna utfördes för att se om kapitalstrukturen hade påverkats av finanskrisen. Analysernas resultat indikerar på att det förekommer en skillnad mellan tidsperioderna, attföretagens kapitalstruktur till viss del har påverkats av konjunkturnedgången. Resultatet tyder på att skuldsättningen minskade bland företagen då finanskrisen pågick.The capital structure of a company is a composition of its equity and liabilities used to finance the company. A company's capital structure differs between companies as each company chooses its own capital structure. Today, 99% of companies in Sweden consists of SME:s. Capital structure also differs from larger companies as SME:s are relatively more dependent on external funding. Generally speaking, SMEs are dependent to external capital to finance the business, in case of a recession, the possibility to gain access from external capital reduces. The capital structure and its company-specific factors may be affected by a crisis where this paper aims to study as how a specific industry's capital structure was affected by the financial crisis in 2008. There are earlier studies on the subject, but it is considered a relatively unexplored research area.The study comprises a sample of 763 SMEs active in the construction industry in Sweden during and after the financial crisis in 2008. The study period is between 2008 and 2015. In order to answer if the financial crisis affected the capital structure of the selected companies, descriptive, correlation and regression analyzes were used to see the relationship between the dependent and independent variables in the study. The dependent variables of the studyconsisted of long-term, short-term and supplier debt and the independence consisted of size, age, profitability, growth and a dummy variable that accounted for the financial crisis. The regression analyzes were conducted to see if the capital structure had been affected by the financial crisis. The results of the analyzes indicate that there is a difference between the periods of time that the capital structure of the companies had been influenced to a certain extent by the economic downturn. The results indicates that debt decreased among companies when the financial crisis continued.
5
Grevet, Alexandre. "Pour une réforme de la solidarité du dirigeant au passif fiscal." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED060/document.
Full textAbstract:
Le mécanisme de solidarité traverse le droit fiscal. D’essence civile, la solidarité est intimement liée aux moyens de recouvrement dont dispose l’administration. S’agissant du dirigeant de société, sa « responsabilité pécuniaire » ou « solidarité patrimoniale » est actuellement suspendue à la décision du juge. Or, deux textes prévoient la solidarité du dirigeant selon qu’il s’agisse du juge de la responsabilité (LPF, art. L. 267) ou du juge répressif (CGI, art. 1745). Si ces deux dispositions sont indépendantes l’une de l’autre au motif qu’elles n’ont ni la même cause, ni le même objet, ni le même demandeur, il y a lieu de s’interroger sur leur portée respective, souligner leurs écueils et présenter les voies d’une réforme de la solidarité du dirigeant au passif fiscal. Il s’agit à la fois à rendre davantage efficace l’action en recouvrement de l’administration et garantir les droits dont dispose le dirigeant. La prégnance de la situation actuelle impose le pragmatisme : recouvrer le passif fiscal formé essentiellement par la TVA et suspendre la solidarité à l’intentionnalité des manquements à l’origine du passif fiscal dès la procédure d’assietteJoint liability is a recurrent feature of tax law. It is essentially a civil law mechanism which is closely bound to the means of recovery available to the revenue authorities. With respect to the company director, his “financial liability” or “joint pecuniary liability” currently depends on a court ruling. Two items of legislation provide for the director’s liability according to whether the matter is being heard before the civil courts (Article L. 267 of the LPF tax code) or the criminal courts (Article 1745 of the CGI tax code).Although those two provisions are independent from one another since they have neither the same legal basis, nor the same purpose and the person bringing the action is different, it is appropriate to question their respective scope, underline their pitfalls and present avenues for reform of the corporate manager’s joint liability for tax liabilities.The aim is both to make the revenue authority’s action for recovery more effective and to secure the corporate manager’s rights. The current situation requires pragmatism, for recovering tax liabilities resulting primarily from VAT and for suspending joint liability for intentionally causing tax liabilities from the time of the procedure of the determination of the tax base
6
Тараканов, Сергій Андрійович. "Обліково-контрольне забезпечення організації розрахунків ТОВ «Заводське» з бюджетом за податком на додану вартість." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/5547.
Full textAbstract:
Тараканов С. А. Обліково-контрольне забезпечення організації розрахунків ТОВ «Заводське» з бюджетом за податком на додану вартість : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Ю. Б. Скорнякова. Запоріжжя : ЗНУ, 2021. 127 с.UA : Кваліфікаційна робота: 127 с., 3 розділи, 14 рис., 15 табл., 2 додатки, 75 джерел. Об’єкт дослідження процес обліку та контролю розрахунків ТОВ «Заводське» з бюджетом за податком на додану вартість. Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконалення організації обліку та контролю розрахунків ТОВ «Заводське» з бюджетом за податком на додану вартість з метою підвищення дисципліни таких розрахунків. Методи дослідження: системний підхід до вивчення економічних явищ і процесів. Під час виконання дослідження використано загальнонаукові методи пізнання: методи наукового узагальнення, діалектичний метод, методи індукції та дедукції, класифікації, порівняння, наукової абстракції, системного та комплексного аналізу, синтезу, моделювання. Наукова новизна одержаних результатів полягає в теоретико-методичному обґрунтуванні та вирішенні комплексу питань, пов’язаних з удосконаленням обліково-контрольного забезпечення організації розрахунків підприємств з бюджетом за податком на додану вартість з метою підвищення дисципліни таких розрахунків. У процесі дослідження отримано такі наукові результати, яким притаманна наукова новизна: набули подальшого розвитку: методичне забезпечення внутрішнього контролю розрахунків з бюджетом за податком на додану вартість шляхом систематизації основних процедур такого контролю на етапах переднього, поточного та наступного контролю; методичне забезпечення організації роботи із контрагентами – платниками ПДВ за рахунок обґрунтованого порядку оцінки фінансових втрат платника у випадках порушення постачальниками визначених податковим законодавством термінів реєстрації податкових накладних. За підсумками проведеного дослідження розроблені пропозиції щодо впровадження в облікову практику ТОВ «Заводське» аналітичного обліку на субрахунках 643 «Податкові зобов’язання» і 644 «Податковий кредит» з метою виконання на підставі даних такого обліку процедур внутрішнього контролю визнання податкових зобов’язань та податкового кредиту за отриманими та виданими авансами, що в цілому дозволить підвищити якісний рівень обліку та внутрішнього контролю розрахунків з бюджетом за податком на додану вартість. Обґрунтована також доцільність зазначення в договорах поставки продукції, що укладаються ТОВ «Заводське» із покупцями, обов’язку покупця оперативно інформувати постачальника щодо набуття статусу платника ПДВ. Застосування на практиці запропонованих автором рекомендацій дозволить підвищити якісний рівень обліково-аналітичного забезпечення організації розрахунків підприємств з бюджетом за податком на додану вартість з метою підвищення дисципліни таких розрахунків. Отримані результати дослідження спрямовані на підвищення якісного рівня обліково-аналітичного забезпечення організації розрахунків підприємств з бюджетом за податком на додану вартість з метою підвищення дисципліни таких розрахунків.
EN : Qualifying work contains 127 pp., 3 sections, 14 fig., 15 tab., 2 annex, 75 references. The object of study is accounting and control process of the calculations of LLC «Zavodske» with the budget for value added tax. The purpose of the qualification work is to justify of the theoretical regulations and work out practical recommendations to improve the organization accounting and control of the calculations of LLC «Zavodske» with the budget for value added tax in order to increase the discipline of such calculations. Methods of research: a systematic approach to the study of economic events and processes. During research performance scientific methods of cognition were used: methods of scientific analysis, the dialectical method, methods of induction and deduction, classification, comparison, abstraction, systematic and comprehensive analysis, synthesis, simulation. Scientific novelty of the results is theoretical and methodical substantiation and solving complex issues related to improving of accounting and control support for the organization of settlements of enterprises with the budget for value added tax in order to improve the discipline of such calculations. The study yielded the following scientific results, which are characterized by scientific innovation: Got further development: methodological support of internal control of calculations with the budget for value added tax by systematizing the main procedures of such control at the stages of previous, current and subsequent control; methodological support for the organization of work with counterparties - VAT payers due to a reasonable procedure for assessing the financial losses of the payer in cases of violation by suppliers of the deadlines set by tax law for registration of tax invoices. According to the results of the study, proposals were developed to introduce analytical accounting in the accounting practice of LLC «Zavodske» on sub-accounts 643 «Tax liabilities» and 644 «Tax credit» in order to perform on the basis of such accounting internal control procedures for recognition of tax liabilities and tax credit for received and issued advances, which in general will increase the quality of accounting and internal control of settlements with the budget for value added tax. The expediency of specifying in the contracts of supply of products concluded by LLC «Zavodske» with buyers the obligation of the buyer to promptly inform the supplier about the acquisition of the status of VAT payer is also substantiated. The application of proposed recommendations in practice will improve the quality of accounting and analytical support for the organization of settlements of enterprises with the budget for value added tax in order to increase the discipline of such calculations. The results of research are aimed at improving the quality of accounting and analytical support for the organization of settlements of enterprises with the budget for value added tax in order to improve the discipline of such calculations.
7
Aguiar, Yessica Karina de Sousa de. "Índice de conformidade da divulgação de informação no âmbito da IAS 37: análise a sociedades cotadas em quatro mercados bolsista europeus no ano de 2016." Master's thesis, 2018. http://hdl.handle.net/10071/17659.
Full textAbstract:
Atualmente, um dos principais objetivos da contabilidade passam pela produção
de informações uteis, quer quantitativas quer qualitativas, para a tomada de decisões por
partes dos distintos tipos de utilizadores (Stakeholders). A globalização e as evoluções
tecnológicas permitem velozes interações entre as empresas e a sociedade, pelo que a
correta, clara e precisa informação encontra-se em constante produção e renovação. Consequentemente, os mercados de capitais têm vindo a ser alvos de numerosas normas de
regulamentação para a promoção da harmonia entre as necessidades das distintas partes.
Contudo, nem todas as matérias são facilmente mensuráveis e explicáveis, principalmente quando na sua génese se encontram matérias contingentes (não exatas) como
no caso da IAS 37. As Provisões, Passivos e Ativos Contingentes dependem, indubitavelmente, do julgamento de quem elabora as Demostrações Financeiras, através de espectativas e/ou experiências passadas.
Nesta dissertação de mestrado, foram examinados os principais índices bolsistas
da Holanda (AEX), Bélgica (BEL20), Espanha (IBEX 35) e Portugal (PSI 20). Após as
análises, verificamos que as empresas apenas divulgam, em média, 60% dos requisitos
exigidos pela norma internacional sobre esta temática, e através da construção e interpretação de um Modelo de Regressão Linear, concluiu-se que apenas a pertença (ou não) à
Euronext, o valor do EBITDA e sua tradição contabilística dos países estão relacionados,
significativamente, com o Índice de Divulgação de Informação.At the present, accounting is aimed at the promotion of useful information, both quantitative and qualitative, for the decision-making of the different types of users – Stakeholders. Globalization and technological improvements allow for fast interactions between the companies and the society, and so, correct, clear and precise information needs to be constantly produced and renewed. As a result, capital markets have been subject to numerous regulatory requirements aimed at the promotion of harmony between the needs of the different parties. However, not all matters are easily measurable and explained, especially in the case of contingent (not exact) disclosures, as is the case of the ones required in IAS 37. Provisions, Liabilities and Contingent Assets undoubtedly depend on the judgement of who elaborates them, through future expectations and/or past experiences. In this master's dissertation, the main stock indexes of the Netherlands (AEX), Belgium (BEL20), Spain (IBEX 35) and Portugal (PSI 20) were analyzed. Throughout this analysis it was found that companies only publish, on average, 60% of the disclosure requirements, required by the international standard on this subject. Additionally, through the application and interpretation of a Linear Regression Model, it was concluded that whether the company belongs or not to a country of the Euronext, its EBITDA value and accounting tradition, significantly impacts its Information Disclosure Index.
Books on the topic "Administrative liabilities"
1
Board, United States Federal Accounting Standards Advisory. Accounting for selected assets and liabilities. Washington, DC (750 First St. NE, Suite 1001, Washington 20002): The Board, 1992.
Find full text
2
Board, United States Federal Accounting Standards Advisory. Accounting for selected assets and liabilities. [Washington, DC]: Executive Office of the President, Office of Management and Budget, 1993.
Find full text
3
United States. Office of Management and Budget. Accounting for liabilities of the federal government. [Washington, DC]: Executive Office of the President, Office of Management and Budget, 1995.
Find full text
4
United States. Office of Management and Budget. Recognition of contingent liabilities arising from litigation: An amendment of SFFAS no. 5, Accounting for liabilities of the federal government. [Washington, D.C.]: The Office, 1999.
Find full text
5
Handler, Mauro Marcia, and Healthcare Financial Management Association (U.S.), eds. The trustee's guide to board duties, liabilities, and responsibilities. Chicago, Ill: Probus Pub. Co., 1993.
Find full text
6
Voronina, Larisa. Financial accounting: theory and practice. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1171982.
Full textAbstract:
The textbook is based on the normative acts of the system of regulatory regulation of accounting currently in force in the Russian Federation in accordance with the latest amendments to the Tax Code of the Russian Federation and the Labor Code of the Russian Federation.
The basics of the organization of accounting and the principles of its differentiation into financial and managerial accounting are considered. The methodology of accounting for the assets, liabilities and capital of the organization is described, the main aspects of taxation are presented. Numerous practical examples, questions for self-examination and interviews, tests and workshops are given for all chapters.
The content of the textbook and the professional competencies formed based on the results of its study meet the requirements of the federal state educational standards of higher education of the latest generation, the Main Professional Educational Program of Higher Education (OPOP HE) "Accounting, analysis and audit" in the direction of training 38.03.01 "Economics" and the working program of the discipline "Accounting financial Accounting" (MFUA).
For students of economic universities and faculties, students of the system of advanced training and retraining, for practitioners of accounting services, audit companies and administrative and managerial personnel.
7
Legal rights, duties, and liabilities of criminal justice personnel: History and analysis. 2nd ed. Springfield, Ill., U.S.A: C.C. Thomas, 1992.
Find full text
8
Casey, Laurence F. Federal tax practice: A treatise of the laws and procedures governing the assessment and litigation of Federal tax liabilities. [St. Paul, Minn.]: West Group, 1997.
Find full text
9
Lorenzon, Filippo. Third Parties' Rights and Liabilities under Bills of Lading. Taylor & Francis Group, 2020.
Find full text
10
Office, General Accounting. Hazardous waste: Funding of postclosure liabilities remains uncertain : report to the Congress. Washington, D.C: The Office, 1990.
Find full textBook chapters on the topic "Administrative liabilities"
1
Allini, Alessandra. "Provisions and Contingent Liabilities." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–5. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2277-1.
Full text
2
Allini, Alessandra. "Provisions and Contingent Liabilities." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 5028–32. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2277.
Full text
3
Endicott, Timothy. "14. Torts." In Administrative Law. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198804734.003.0014.
Full textAbstract:
A claim for damages for loss caused by a public authority gives a court the opportunity to do justice for the claimant, and also to impose the rule of law on the administration. The challenge is to do both without interfering in the administrative pursuit of public goods, and without creating public compensation funds that only a legislature can legitimately create. It is an important constitutional principle that liabilities in the law of tort apply to public authorities, just as to private parties. But there is no general liability to compensate for public action that was unlawful; the impugned conduct must meet the standard requirements of the tort liability of private parties, with the exception of the one public tort: misfeasance in a public office. This chapter discusses trespass to property, statutory liabilities, negligence, misfeasance in public office, and damages under the Human Rights Act 1998 and under European Union law.
4
Endicott, Timothy. "14. Torts." In Administrative Law, 549–98. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192893567.003.0014.
Full textAbstract:
A claim for damages for loss caused by a public authority gives a court the opportunity to do justice for the claimant and also to impose the rule of law on the administration. The challenge is to do both without interfering inappropriately in the administrative pursuit of public goods, and without creating public compensation funds that only a legislature can legitimately create. It is an important constitutional principle that liabilities in the law of tort apply to public authorities, just as to private parties. But there is no general liability to compensate for public action that was unlawful; the impugned conduct must meet the standard requirements of the tort liability of private parties, with the exception of the one public tort: misfeasance in a public office. This chapter discusses trespass to property, statutory liabilities, negligence, misfeasance in public office, and damages under the Human Rights Act 1998.
5
Zhang, Zhixiong, Xinwen Zhang, and Ravi Sandhu. "Towards a Scalable Role and Organization Based Access Control Model with Decentralized Security Administration." In Handbook of Research on Social and Organizational Liabilities in Information Security, 94–117. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-132-2.ch006.
Full textAbstract:
This chapter addresses the problem that traditional role-base access control (RBAC) models do not scale up well for modeling security policies spanning multiple organizations. After reviewing recently proposed Role and Organization Based Access Control (ROBAC) models, an administrative ROBAC model called AROBAC07 is presented and formalized in this chapter. Two examples are used to motivate and demonstrate the usefulness of ROBAC. Comparison between AROBAC07 and other administrative RBAC models are given. We show that ROBAC/AROBAC07 can significantly reduce administration complexity for applications involving a large number of organizational units. Finally, an application compartment-based delegation model is introduced, which provides a method to construct administrative role hierarchy in AROBAC07. We show that the AROBAC07 model provides convenient ways to decentralize administrative tasks for ROBAC systems and scales up well for role-based systems involving a large number of organizational units.
6
Davids, Christiaan, and Joseph Soeters. "Payday in the Afghan National Army: from Western administrative liabilities to local realities." In Advances in Military Sociology: Essays in Honor of Charles C. Moskos, 285–303. Emerald Group Publishing Limited, 2009. http://dx.doi.org/10.1108/s1572-8323(2009)000012a021.
Full text
7
Ayliffe, James. "Disclaimer." In Transaction Avoidance in Insolvencies. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198793403.003.0009.
Full textAbstract:
The powers of liquidators and trustees in bankruptcy to disclaim onerous property may be categorized as avoidance powers, in that they enable a transaction that a debtor has entered into to be set aside. They are, however, unconventional avoidance powers in that they do not enable the augmentation of the assets available for creditors: rather they are aimed at the disposal of assets. Moreover, it is perhaps stretching the definition of the term ‘avoidance provision’ to include the right of disclaimer, which is an administrative provision in nature, aimed at enabling the office holder to complete the administration of the liquidation or bankruptcy without being burdened by onerous property, such as unprofitable contracts or assets that are of no value to the estate. However, it may be argued that a further aim of the powers is in accordance with the general aims of many of the avoidance provisions: namely, to prevent needless depletion of the debtor’s assets by the continuance of contracts that are unprofitable or that give rise to liabilities.
8
Lucia Fattorelli, Maria. "Citizen Debt Audits." In Sovereign Debt and Human Rights, 477–97. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198810445.003.0026.
Full textAbstract:
The financial significance of public debt and its impact on government budgets justifies and, in fact demands, the continuous undertaking of audits aimed at investigating the entire debt process to determine which liabilities the national taxpayer is burdened with. It is clearly important to know if the budget is tainted with irregularities and/or fraud and if the stated expenses and losses are legal and legitimate. Audits also inform who benefited from the corresponding resources, how they were applied, if they complied with the existing legal and administrative regulations, as well as the social and environmental impact. Given that the general population pays a country’s public debt—through heavy tax burdens and the inadequacy of public services (budgetary resources are absorbed to pay debt obligations)—citizen participation in debt audits is essential. This chapter provides a snapshot of the Citizen Debt Audit experience in Brazil, Ecuador and Greece.
9
Kumar, Upendra, Esha Tripathi, Surya Prakash Tripathi, and Kapil Kumar Gupta. "Deep Learning for Healthcare Biometrics." In Advances in Medical Technologies and Clinical Practice, 73–108. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7525-2.ch004.
Full textAbstract:
Mistakes in healthcare systems such as a mix-up of records or confusing medical charts lead to the wrong medications to patients. Major tasks such as administrative costs, legal expenses, and liabilities incur high cost to the healthcare industry using traditional, inaccurate patient identification processes. This can be resolved by biometric technology. Only physiological features can be used for patient identification to eliminate need of SSN, insurance card, or date of birth during registration. A biometric template can be directly mapped to an electronic health record to accurately authenticate individuals on subsequent visits. This technology ensures no medical records can be mimicked and the right care is provided to the right patient. Deep learning provides a platform to solve identification and diagnostic problems arising in medicine and can be used in healthcare biometrics to analyze clinical parameters and their combinations for disease prognosis (e.g., prediction of disease, extracting medical knowledge, therapy planning, and support).
10
Davies, Jonathan S. "Austerity and State Rescaling." In Between Realism and Revolt, 71–90. Policy Press, 2021. http://dx.doi.org/10.1332/policypress/9781529210910.003.0004.
Full textAbstract:
The story of austerity is entwined with experiments in city-regionalism, authoritarianism, fiscal and political centralisation and downloading or scalar dumping. Interpenetrating institutional, territorial and scalar restructurings have significant implications for politics and governing cultures, and relations between local states and citizens. This chapter focuses on the evolving powers and liabilities accruing to sub-national governments in the period since the Global Financial Crisis, read through revenue streams, fiscal rules and changes to spatial and jurisdictional capacities. The key finding across the eight cities is that municipalities face a variable and increasing mix of upward and downward constraints undermining their political capacity. Considered from the standpoint of governability, state rescaling in the period since the Crisis has tended to consolidate disciplinary neoliberalism, creating additional pressures on local governments to reinforce their tax bases through place-marketing. These processes also make cities more governable for national and provincial elites, pushing local state mechanisms into closer alignment with the administrative and financial priorities of upper tier apparatuses.
Conference papers on the topic "Administrative liabilities"
1
Wyse, Donald D. "Effective Use of Contract Administration Principals in Mitigating Claims Brought Pursuant to the Sarbanes Oxley Act." In 2006 International Pipeline Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/ipc2006-10403.
Full textAbstract:
This paper considers the implications arising from a violation of Sarbanes Oxley when an officer does not rely upon a minimum level of contract administration controls when making biased statements concerning contingent liabilities in a company’s financial statements.
2
Perić, Renata, and Emina Jerković. "THE IMPACT OF COVID-19 ON TAX ADMINISTRATION IN THE REPUBLIC OF CROATIA." In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18346.
Full textAbstract:
The crisis and special measures caused by the Covid-19 virus pandemic have greatly disrupted the business and survival of small and medium-sized enterprises, as well as larger industries. The state and its institutions were forced to take certain measures to facilitate the survival and continuation of business, and to save jobs for entrepreneurs and their employees. The Tax Administration is a state institution whose measures directly affect every business. So it was among the first to take some measures, i.e. to adjust its business and tax collection to the new situation. This paper discusses the first measures introduced, those from March and April 2020. It discusses the deferral or installment payment of due and deferred tax liabilities. The measure of deferral, installment payment of tax liability, is certainly the most important and most popular measure among taxpayers. It is explained how tax measures during a pandemic should look according to the recommendations of the Organization for Economic Co-operation and Development (OECD). We explain other measures that have been introduced to facilitate business. These are the extension of the deadline for filing income tax, the exemption from VAT, the enforcement procedure and the payment of the annual tax rate. Despite the measures taken so far, it is important to emphasize that the Covid-19 pandemic is still ongoing, and that according to some experts, a real crisis with visible consequences of the pandemic is still to be expected. Accordingly, it is to be expected that the current measures are very likely to be further changed, upgraded and adjusted as the situation changes. We consider it important to note that the framework of this paper does not allow a detailed analysis and that we are forced to limit ourselves exclusively to some aspects of the issue at hand.
3
Labor, Bea, and Staffan Lindskog. "On Evaluation of Assessments of Accruals of Future Dismantling Costs." In ASME 2013 15th International Conference on Environmental Remediation and Radioactive Waste Management. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/icem2013-96100.
Full textAbstract:
A major prerequisite in order for civilian commercial nuclear energy production to qualify as sustainable energy production is that systems for the management of the nuclear waste legacy are in operation. These waste types are present in a range from very low short lived waste (VLLW) to long lived high level waste (HLW) (including the used nuclear fuel). The second prerequisite is that financial responsibilities or other constraints must not be passed on to coming generations. The first condition for qualification corresponds to the Polluters Pays Principle (PPP) which demands that the responsibility for the waste management rests solely with the polluter. The second qualification corresponds to the principle of fairness between generations and thus concerns the appropriate distribution of responsibilities between the generations. It is important to note that these two conditions must be met simultaneously, and that compliance with both is a necessary prerequisite in order for commercial use of nuclear power to qualify as a semi-sustainable energy source. Financial and technical planning for dismantling and decommissioning of nuclear installations cannot be regarded as successful unless it rests upon a distinctive way to describe and explain the well-founded values of different groups of stakeholders. This cumbersome task can be underpinned by transparent and easy to grasp models for calculation and estimation of future environmental liabilities. It essential that a systematic classification is done of all types of costs and that an effort is done to evaluate the precision level in the cost estimates. In this paper, a systematic and transparent way to develop a parametric approach that rest upon basic accounting standards is combined with data about younger stakeholder’s values towards decommissioning and dismantling of nuclear installation. The former entity rests upon theoretical and practical methods from business administration, whilst the latter is based on current survey data retrieved from 667 personal interviews in one town in Poland and one town in Slovakia with a near 100 % response rate. The main conclusions from this field study may be summarised as follows: • Sustainable energy sources are prioritised. • Around one quarter of the respondents regards nuclear power as a future semi-sustainable commercial energy production mode subject to that the waste is managed in a sustainable, environmental friendly and safe way. • The values are to a significant degree positioned on health, safety and environmental (HSE) attributes. • The polluter pays principle is honoured. • There are doubts regarding the compliance with these principles due to risks for delays in the implementation phase of repositories for disposal of the nuclear residues. • 1/5th of the respondents expressed an openness to reprocessing (which is linked to the concept of “new nuclear power”).
Reports on the topic "Administrative liabilities"
1
Meyer, Bruce, Derek Wu, Grace Finley, Patrick Langetieg, Carla Medalia, Mark Payne, and Alan Plumley. The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data. Cambridge, MA: National Bureau of Economic Research, December 2020. http://dx.doi.org/10.3386/w28229.
Full text
2
Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.018.
Full textAbstract:
Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spent complying with their obligations. However, none of the conditions mentioned above – fairness, simplicity and credibility – is easy to meet. Hence, initial moves towards self-assessment were met in many countries with an increased focus on what type of deterrence measures would increase taxpayer compliance (Forest and Sheffrin 2002), following the prevalent theoretical approach of the time (Allingham and Sandmo 1972). By the late 1990s, the focus was shifting to the perceived fairness and complexity of the tax system, increasingly seen as both a direct and indirect obstacle to compliance (Slemrod and Venkatesh 2002; Forest and Sheffrin 2002; Eichfelder and Schorn 2012). Intuitively, a taxpayer who does not understand their tax obligations has a hard time complying with them, and might well decide not to try at all – especially if penalisation is seen as unlikely.