Reorganisations under EU Tax Law

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

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A Study on the Problems and Improvements Related to Residency Tax Rules in the Individual Income Tax Law

Korea Association of Business Education ◽

10.23839/kabe.2019.34.3.425 ◽

2019 ◽

Vol 34 (3) ◽

pp. 425-448

Author(s):

Kyoung Ha Kim ◽

◽

Moon Sung Oh ◽

Keyword(s):

Income Tax ◽

Tax Law ◽

Individual Income ◽

Income Tax Law ◽

Individual Income Tax ◽

The Individual

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A Disclosure Case Study and Corporate Tax Law Analysis in Adopting IFRS 15

Korean Accounting Journal ◽

10.24056/kaj.2018.11.002 ◽

2018 ◽

Vol 27 (6) ◽

pp. 361-399

Author(s):

Ji Myung Han ◽

Jinbae Kim

Keyword(s):

Tax Law ◽

Corporate Tax

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Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq

Restaurant Business ◽

10.26643/rb.v118i11.9936 ◽

2019 ◽

Vol 118 (11) ◽

pp. 80-88

Author(s):

Ramyar Rzgar Ahmed ◽

Hawkar Qasim Birdawod ◽

S. Rabiyathul Basariya

Keyword(s):

Tax Evasion ◽

Income Tax ◽

Medical Profession ◽

Great Influence ◽

Tax Law ◽

Degree Of Confidence ◽

Medical Professions ◽

Shed Light

The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.

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Tax Law

10.29039/01840-8 ◽

2019 ◽

Cited By ~ 1

Author(s):

Ol'ga Kolesnichenko

Keyword(s):

Information Systems ◽

Tax Law ◽

Tax Legislation ◽

Judicial Practice ◽

Theoretical Approaches ◽

Current Trends ◽

General Part

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia

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La legislación tributaria venezolana como promotora de la responsabilidad social empresarial

Oikos ◽

10.29344/07184670.33.1041 ◽

2014 ◽

Vol 16 (33) ◽

pp. 53

Author(s):

Ana Cecilia Chumaceiro Hernández ◽

Judith Josefina Hernández de Velazco

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Tax Law ◽

Socially Responsible ◽

Palabras Clave ◽

Interpretative Approach ◽

Corporate Social

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB).

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