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Статті в журналах з теми "Income declaration"
Tytko, Anna, and Hanna Stepanova. "INTERNATIONAL EXPERIENCE OF DECLARING PROPERTY, ASSETS AND PRIVATE INTERESTS." Baltic Journal of Economic Studies 5, no. 1 (March 22, 2019): 214. http://dx.doi.org/10.30525/2256-0742/2019-5-1-214-217.
Повний текст джерелаProhorov, K. "VIOLATION OF THE ORDER OF SUBMISSION OF THE INCOME DECLARATION AS THE BASIS OF ADMINISTRATIVE RESPONSIBILITY." Innovative Solution in Modern Science 1, no. 37 (March 26, 2020): 76. http://dx.doi.org/10.26886/2414-634x.1(37)2020.7.
Повний текст джерелаNurkey, A. A., A. B. Kosherbayeva, and N. K. Kuandykov. "Electronic Declaration of Assets as a Way to Prevent Corruption." Economics: the strategy and practice 16, no. 4 (January 31, 2022): 208–17. http://dx.doi.org/10.51176/1997-9967-2021-4-208-217.
Повний текст джерелаOnwuka, Onwuka Okwara. "Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax in Nigeria: A Post-Mortem." Advances in Social Sciences Research Journal 6, no. 10 (October 26, 2019): 261–73. http://dx.doi.org/10.14738/assrj.610.6152.
Повний текст джерелаHanh, Hoang Thanh. "Some Theoretical Issues about Assets and Income Auditing by State Auditors." Revista Gestão Inovação e Tecnologias 11, no. 2 (June 5, 2021): 335–51. http://dx.doi.org/10.47059/revistageintec.v11i2.1671.
Повний текст джерелаFrye, Dustin, and Dominic P. Parker. "Indigenous Self-Governance and Development on American Indian Reservations." AEA Papers and Proceedings 111 (May 1, 2021): 233–37. http://dx.doi.org/10.1257/pandp.20211099.
Повний текст джерелаGierach, Ewelina. "W sprawie oświadczeń majątkowych radnych." Przegląd Sejmowy 6(161) (2020): 195–202. http://dx.doi.org/10.31268/ps.2020.87.
Повний текст джерелаLYSETSKA, Nelya. "Features of tax control of the new EU countries: the example of Latvia." Fìnansi Ukraïni 2021, no. 10 (December 1, 2021): 55–60. http://dx.doi.org/10.33763/finukr2021.10.055.
Повний текст джерелаPyroha, S., and I. Pyroha. "Legal means to ensure the effectiveness of tax control." Uzhhorod National University Herald. Series: Law, no. 69 (April 15, 2022): 311–16. http://dx.doi.org/10.24144/2307-3322.2021.69.52.
Повний текст джерелаKUANDYKOV, Nurzhan, Aisulu NURKEY, and Aigul KOSHERBAYEVA. "REVIEW OF INTERNATIONAL EXPERIENCE OF INCOME AND PROPERTY DECLARATION SYSTEMS." Public Administration and Civil Service, no. 3-78 (September 29, 2021): 89–97. http://dx.doi.org/10.52123/1994-2370-2021-331.
Повний текст джерелаДисертації з теми "Income declaration"
Normantaitė, Renata. "Gyventojų pajamų mokesčio analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050526_125912-55372.
Повний текст джерелаПрохоров, 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.
Повний текст джерелаStoškutė, Simona. "Apmokestinamojo pelno apskaičiavimo ypatumai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_184536-62493.
Повний текст джерелаLithuania during several recent years has lost its leading position in Western Europe compared to calculation of taxable profit rules and income tax rate, but it is still one of leading countries, it keep up with Latvia and Estonia where also are developed one of the most attractive income tax systems in the European Union. In order to evaluate country’s attractiveness to foreign investors we need to evaluate calculation of taxable profit rules and review corporate income tax rate. The subject of this investigation is taxable profit. Purpose is to find out calculation of taxable profit rules. There are main tasks to achieve the purpose: 1) to investigate concept of profit and to give information about profit management; 2) to analyze calculation of taxable profit of Lithuanian stock companies; 3) to consider and compare Lithuanian, Latvian and Estonian calculation of taxable profit. This paper consists of three main parts. In the first part “Concept of profit and management”, is considered the profit concept, differences between taxable and accounting profit, also there is written about profit management opportunities choosing of accounting policy tools. In the second part “Calculation of taxable profit in Lithuania” is analyzed stock companies calculation of taxable profit and is introduced non-taxable income, not allowed and limited amount allowed deductions. Also there is written possibilities of reducing income tax and about profit tax declaration as well its purpose. The... [to full text]
Söderberg, Anna. "Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas." Thesis, Linköpings universitet, Affärsrätt, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-127122.
Повний текст джерелаThe ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure.
Yang, Ya-Chi, and 楊雅琪. "A research on improving online business income tax declaration process." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/93202214735234685110.
Повний текст джерела中原大學
資訊管理研究所
95
From the previous years, the payment method was changed from e-wallet, request draw payment to the latest promoted account. The goal of these changes is to bring a more convenient payment method for the public, and also achieve the goal of E-government. However, the result is not as successful as expected since it takes lots of time to key in data. So how could we improve this situation? In this research, we use the knowledge of online business income tax system , cooperates with internal revenue service for developing ADI system, take MS excel as the middleware for the user and the business tax electron declaration system, provides it to 六福村 and直安科技. We expect this ADI system will enhance the use rate of this system. From the research, we found out that if the application system penetrates by the software which the user is familiar with, it may enhance user's interest to use it. It can also help the government and the industry to save time to training. In the future, it may speed up to promote the system if we could penetrate the software, for example: MS excel, MS word as middleware.
Wang, Ying-Ju, and 王盈茹. "A Study on Consolidated Declaration of the Income Tax Act." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/41732600862723538864.
Повний текст джерела國立中興大學
法律學系碩士在職專班
105
According to the regulations concerning the consolidated income tax jointly declared by taxpayers and spouses with incomes thereof and other dependents thereof provided in Article 15 and Item 1 of Article17 in Income Tax Act, the joint declaration is essential to the furtherance of public interests and does not collide with the Constitution in terms of declaration procedures. In comparison with the amount of tax being calculated alone, provided the tax bearing increases when the taxation is jointly calculated on the basis of the taxpayer, the spouse thereof and other dependents thereof, the case consequently does not conform to the principle of fair taxation. This situation is explained and recorded by Judicial Yuan Interpretation No.318 File. The No.696 Interpretation issued by Judicial Yuan declared that, the regulation concerning compulsive joint calculation of taxation of couples’ non-salary income provided by Article 15 of Income Tax Act violates provisions of the Constitution. It has consequently solved the problems regarding couples’ joint calculation of taxation. However, provisions regarding joint declaration and payment are regarded as constitutionality. As a consequence, provisions regarding joint declaration and payment could not be revised along with others and still cause the violation of rights to taxpayers, spouses thereof and dependents thereof. In view of existing circumstances of Taiwan tax system regarding consolidated income tax, the study sorted out and analyzed problems based on lawful, fair and other principles of taxation and proposed relevant suggestions for the revision of laws, with the expectation of serving as a reference for the future development of tax system.
Chien, Kuo-Feng, and 簡國峰. "The Study of Intention Factors Affecting Online Declaration Process for Business Income Tax." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/qt77m3.
Повний текст джерела靜宜大學
管理碩士在職專班
97
The study aims to explore the intentions factors affecting on-line declaration process for business income tax. It was found that variables of demographic have significant correlation with whether the taxpayer has on-line business income tax declaration adoption experience or not. The taxpayer is female, owns personal computer, owns personal internet account, operate mode needs computer and high frequency computer user who has large proportion to adopt on-line declaration. Different demographic variables are significant at before-adopting Cognitive, the taxpayer is female, has on-line business income tax declaration experience, daily computer user has higher Comparative Advantage Cognition. The taxpayer’s age during 30 to 39, bachelor educational background, has on-line business income tax declaration experience, owns personal internet account user has higher Innovation Compatibility Cognition. Demographic variables also differ with after-adopting Evaluation, the attributes are female, has business income tax declaration experience, owns personal internet account and daily computer user who has higher evaluation to Outcomes Observation. The attributes are female, has on-line business income tax declaration experience and daily computer user who has higher evaluation to Perceived Risk. The last study indicates demographic variables are significant at Diffusion Effect which includes Positive Diffusion and Diffusive Channel.
CHEN, YI-CHUN, and 陳怡君. "Problems and Solutions of the Declaration System and Pre-Calculation of Individual Income Tax." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/21449634339111953986.
Повний текст джерела國立屏東大學
國際貿易學系碩士班
105
According to Article 71 of the Income Tax Act, a person who is obligated to pay taxes must fill-out a tax return form and report to the tax collection authority each year during the tax filing period in the month of May. In order to effectively reduce the burden of the public with respect to the filing of declarations, in 2011 the Ministry of Finance implemented a service for the pre-calculation of taxes, whereby government agencies actively provide help to the public by calculating the annual total that taxpayers should pay (or be refunded) and sending notification letters in the mail. Once examined and deemed to be correct, the taxpayer can complete the individual income tax return procedures by simply settling the tax payment or sending a confirmation. The execution of services for pre-calculation of taxes not only made it more convenient for taxpayers to file tax declarations, but also meant they could save time associated with collecting and organizing data for the tax declarations and cut costs associated with mailing tax returns. Also, for those who are located in more remote places and those who are unfamiliar with internet operations, it is much easier to complete the tax filing procedures. For the tax collection authorities, the procedures for filing taxes and receiving cases are simplified, and errors by the public are reduced. This reduces the operation costs of the tax collection authorities and enables human resources to spend more time examining and taxing illegal economic income, allowing for increased administrative efficiency and better opportunity to realize fair and just principles of taxation. This study uses statistical data from the Financial Data Center and public government documents to explain how the implementation of the services for the pre-calculation of taxes can indeed offer benefit to both the tax authorities and the public. It also proposes that government authorities should continue to expand the scope of the services for pre-calculation of tax, improve the notification delivery rate, and enhance the accuracy of the income and deduction totals. With respect to cases where no addition payments or refunds are necessary, it also proposes that plans can be formulated to avoid the repeat mailing of notices to save costs and paper consumption, and to realize policy objectives simple for the government and easy for the public.
Lu, Shu-Hua, and 呂淑華. "The Study of Innovation Service of Tax Authority-Reform of Individual Income Tax Declaration Method." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9tm7mc.
Повний текст джерела開南大學
商學院碩士在職專班
103
Due to the great number of more than 6.02 million individual comprehensive income taxable units in R.O.C in 2013, no matter considering the number of the taxpayers or tax revenue impact, individual income tax is definitely one of the most important taxes among 18 kinds of taxes. Throughout the annual period of individual comprehensive income declaration, the tax authorities always require enormous amount of manpower to assist the taxpayers in filling out the comprehensive income tax return successfully. Following the trend of modern information technology, the methods of filling the tax return via barcodes and internet declaration have been introduced to replace the traditional hand-filling declaration method due to their benefits in serving automatic spreadsheet functions. In addition, the taxpayer can apply their own withholding information as well as the comprehensive income list from tax authorities or the internet during the tax declaration period of since 2002. Simultaneously, the service of the pre-calculation of tax returns for individual income was launched in 2010 to simplify the procedure of tax return and streamline administration efficiency. Therefore, this study suggests to expand services of the pre-calculation of tax returns for individual income along with the development of electronic spreadsheet to further simplify declaration procedures and enhance convenience performance.
Hsieh, Hsin-Chieh, and 謝欣潔. "A Study of Real Estate Transfer on Declaration of Income from Property Transactions in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/45522070468506627589.
Повний текст джерела開南大學
會計學系
103
The motivation of the thesis is because of the Real Estate abnormal rise in recent years. The government imposed the taxes to suppress the real estate investors.However, it could easily lead the public to confusion and misunderstanding. In addition, the rate of real estate holdings and the tax of Transactions are prefer to low, and also often attributed to one factor to cause investment speculation.Under the impose system in R.O.C is base on the announced land values, current assessed land value, and the evaluation of the present value of houses. But the assessment of the above government rates could not response the current price. Resulting in an effective tax rate of real estate tax rate is much lower than names, so keep the room to keep costs low, the sale also lower transaction costs, related to the country's scholars and literature indicate low cost of ownership are key department of housing prices stubbornly high.The main purpose of this study is discussion on how to declare the Income from Property transactions of Real estate transfer.By summarize the thesis and legislation of the Ministry of Finance to understand the rule of the income from property transactions, also Through search for the judgement on network, and analysis all kinds of the income from property transactions to summary three common scenarios.Thereby study the reason of public and rejection of Ministry of Finance to clarify the confusion and misunderstanding of the declaration.
Книги з теми "Income declaration"
Jebessa, Jira. Taxation in Ethiopia: Direct and indirect taxes : categories of tax payers, declaration of income and assessment of taxes, tax incentives. Edited by YaʼItyoṗyā negd meker bét, Ethiopian Business Development Services Network, Deutsche Gesellschaft für Technische Zusammenarbeit, and Deutsche Gesellschaft für Technische Zusammenarbeit. Partneship Project. Addis Ababa, Ethiopia: Ethiopian Chamber of Commerce, 2005.
Знайти повний текст джерелаGoerke, Laszlo. Corporate and personal income tax declarations. Bonn, Germany: IZA, 2006.
Знайти повний текст джерелаUnited States. President (2001- : Bush) and United States. Congress. Senate. Committee on Foreign Relations., eds. Protocol amending tax convention with Germany: Message from the President of the United States transmitting Protocol Amending the Convention Between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to Certain Other Taxes, signed on August 29, 1989, signed at Berlin June 1, 2006 (the "protocol"), along with a related joint declaration. Washington: U.S. G.P.O., 2006.
Знайти повний текст джерелаBritain, Great, ed. Zhonghua Renmin Gongheguo zheng fu he Dabuliedian ji Bei Ai'erlan lian he wang guo zheng fu guan yu Xianggang wen ti de lian he sheng ming: Joint declaration of the government of the United Kingdom of Great Britain and Northern Ireland and the government of the People's Republic of China on the question of Hong Kong. Xianggang: San lian shu dian (Xianggang) you xian gong si, 1996.
Знайти повний текст джерелаChina. Zhonghua Renmin Gongheguo zheng fu he Putaoya gong he guo zheng fu guan yu Aomen wen ti de lian he sheng ming =: Declaração conjunta do governo da Repʹublica Portuguesa e do gverno da Repʹublica Popular da China sobre a questão de Macau = Joint declaration of the government of the People's Republic of China and The government of The Republic of Portugal on the question of Macau. Aomen: Aomen ji jin hui, 1997.
Знайти повний текст джерелаHenderson, Christie. 78 tax tips for Canadians for dummies. Mississauga, Ont: J. Wiley & Sons Canada, 2010.
Знайти повний текст джерелаUnited States. Internal Revenue Service. Cincinnati Service Center, ed. Preparation guide, form 8453: U.S. individual income tax declaration for electronic filing. 2nd ed. [Cincinnati, Ohio?]: Cincinnati Service Center, 1991.
Знайти повний текст джерелаHimes, James. Implementing the Convention on the Rights of the Child:Resource Mobilization in Low-Income Countries. Springer, 1995.
Знайти повний текст джерелаImplementing the convention on the rights of the child: Resource mobilization inlow-income countries. The Hague: M. Nijhoff, 1995.
Знайти повний текст джерелаR, Himes James, ed. Implementing the Convention on the Rights of the Child: Resource mobilization in low-income countries. The Hague: M. Nijhoff, 1995.
Знайти повний текст джерелаЧастини книг з теми "Income declaration"
Vawda, Yousuf A. "Compulsory Licenses and Government Use: Challenges and Opportunities." In Access to Medicines and Vaccines, 73–104. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-83114-1_3.
Повний текст джерелаUprety, Sudeep, and Obindra B. Chand. "Trump's Declaration of the Global Gag Rule." In Rhetoric and Sociolinguistics in Times of Global Crisis, 277–94. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6732-6.ch015.
Повний текст джерелаLankester, Ted. "Making a programme sustainable." In Setting up Community Health Programmes in Low and Middle Income Settings, edited by Ted Lankester and Nathan Grills, 190–202. Oxford University Press, 2019. http://dx.doi.org/10.1093/med/9780198806653.003.0012.
Повний текст джерелаBoyden, Jo, Andrew Dawes, Paul Dornan, and Colin Tredoux. "Introduction: From surviving to thriving?" In Tracing the Consequences of Child Poverty, 1–12. Policy Press, 2019. http://dx.doi.org/10.1332/policypress/9781447348313.003.0001.
Повний текст джерелаTekin, Ahmet, and Serhat Gözen. "Tax Security Methods Implemented in Selected OECD Countries." In Handbook of Research on Social and Economic Development in the European Union, 220–30. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1188-6.ch013.
Повний текст джерелаAchieng Aseey, Anne. "The Impact of COVID-19 on the International Education System: Disruptions in Low-income Countries." In The Impact Of COVID19 On The International Education System, 115–26. Proud Pen, 2020. http://dx.doi.org/10.51432/978-1-8381524-0-6_8.
Повний текст джерелаDorasamy, Magiswary, Maran Marimuthu, Murali Raman, and Maniam Kaliannan. "E-Government Services Online." In Technology Enabled Transformation of the Public Sector, 312–25. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-1776-6.ch019.
Повний текст джерела"Appendix J: Raw Data, Methodology, and Results of Estimates Based on the Statistics Derived from Bequest Declarations (1902–1994 Bequests)." In Top Incomes in France in the Twentieth Century, 956–1012. Harvard University Press, 2018. http://dx.doi.org/10.4159/9780674986213-021.
Повний текст джерела"Appendix D: Raw Data, Methodology, and Results of Estimates Based on Statistics from Employer Wage Declarations (1919–1938, 1947, and 1950–1998 Wages)." In Top Incomes in France in the Twentieth Century, 762–809. Harvard University Press, 2018. http://dx.doi.org/10.4159/9780674986213-015.
Повний текст джерелаТези доповідей конференцій з теми "Income declaration"
Jianhui Liu and Gang Zhou. "Analysis on China's individual income tax self-declaration system — Problems, guidance and strategies." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011083.
Повний текст джерелаKrysovatyi, Andrii, Volodymyr Valihura, Inna Hutsul, Fedir Tkachyk, and Volodymyr Dmytriv. "Fiscal Aspects of the Functioning of the Electronic Declaration System of Citizens’ Income and Property in Ukraine." In 2020 10th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2020. http://dx.doi.org/10.1109/acit49673.2020.9208844.
Повний текст джерелаЗвіти організацій з теми "Income declaration"
Kaffenberger, Michelle, Lant Pritchett, and Martina Viarengo. Towards a Right to Learn: Concepts and Measurement of Global Education Poverty. Research on Improving Systems of Education (RISE), December 2021. http://dx.doi.org/10.35489/bsg-rise-wp_2021/085.
Повний текст джерелаHills, Thomas, Gus O'Donnell, Andrew Oswald, Eugenio Proto, and Daniel Sgroi. Understanding Happiness: A CAGE Policy Report. Edited by Karen Brandon. The Social Market Foundation, January 2017. http://dx.doi.org/10.31273/978-1-910683-21-7.
Повний текст джерела