Tax Arrears: Crisis Lessons (Example of the Siberian Federal District) by Lavrovsky B. L., Murzov I. A., Mishina A. S.

Subjects: “…Tax arrears…”
Get full text

Machine learning model of tax arrears prediction based on knowledge graph by Jie Zheng, Yijun Li

Subjects: “…tax arrears prediction…”
Get full text

Arieratele înregistrate de persoanele fizice din România by Andrei Ioan Haas

Subjects: “…tax arrears…”
Get full text

PERANAN PENAGIHAN TUNGGAKAN PAJAK TERHADAP PERTUMBUHAN TUNGGAKAN PAJAK by Ovilya Rambu Ana Awa, Norman Duma Sitinjak

Subjects: “…effectiveness and tax arrears…”
Get full text

Liability of partners of foreign partnerships for tax arrears based on Article 115 § 1 of the Tax Ordinance by Wiktor Podsiadło

Get full text

The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax. by Maria Levina

Subjects: Get full text

Enforcement on land tax arrears in Malaysia: a framework based on National Land Code 1965 by Adnan, Mohd. Zahirin, Suratman, Robiah, Samsudin, Salfarina

“…Thus, this article aims to establish a comprehensive enforcement workflow of land tax arrears in Malaysia based on the legislations provided in the National Land Code 1965. …”

The Effect of Progressive Tax, Number of Vehicles and Tax Arrears on Revenue Transfer of Motor Vehicle Title Fee in South Sumatra Province by Putri Vialeta, Didik Susetyo, Anna Yulianita

“…Number of Vehicles and Tax Arrears on Revenue Transfer Fees for Motorized Vehicles at UPT Regional Revenue Agency of South Sumatra Province. …”
Get full text

What Best Predicts Corporate Bank Loan Defaults? An Analysis of Three Different Variable Domains by Keijo Kohv, Oliver Lukason

Subjects: Get full text

COMPARING EFFICIENCY OF TAX DEBT COLLECTION IN GERMANY, POLAND AND THE UNITED KINGDOM by Małgorzata Magdalena Hybka

Subjects: Get full text

The Effect of Court Rulings on the Dynamics of the Latvian Tax Law by Jānis Lazdiņš, Kārlis Ketners

Subjects: Get full text

Civil-legal institutions in tax law enforcement. by M. Karaseva (Sentsova)

“…Concerning the damages to stateby tax arrears, these arrears don’t affect the initial assets of the state and couldn’t be reimbursedusing to the civil order (Art. 1064 of the Russian Civil Code).Concerning property deduction on personal income tax, it can't be equaled to tax (arrears)by using the legal fiction. …”
Get full text

MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK by Lasnofa Fasmi, Fauzan Misra

“…This research also shows that taxpayers have a higher compliance rate in registering and to pay their tax arrears than compliance in payment and reporting.…”
Get full text

Financial reporting by Malaysian local authorities : a study of the needs and requirements of the users of local authority finanacial accounts by Tayib, Mahamad

“…The results also reveal that there are statistically significant differences in terms of taxpayers' willingness to pay local tax demands between local authorities with high local tax arrears and local authorities with medium and low local tax arrears if such financial information were to be provided.…”
Get full text

Property tax performance of local authorities in Malaysia by Pawi, Soeb, Juanil, David Martin, Wan Yusoff, Wan Zahari, Sipan, Ibrahim @ Atan, Shafie, Fazira

“…However, the amount of revenue collected is decreasing due to the serious problem of property tax arrears that affects the administrative system and as a corollary, the delivery of services by local authorities. …”

TAX DEBT PROBLEMS IN BANKRUPTCY by O. V. Sycheva-Peredero

“…The paper discusses the problem of repaying tax arrears in bankruptcy. The author analyzes the sequence of payments made to meet current proposals to change the priority of tax payments. …”
Get full text

The taxpayer’s claim under the tax law relationship of a tax overpayment by Adam Drozdek

“…The institution of crediting overpayments towards tax arrears and current obligations is a special type of tax claims securing the exercise of the rights of taxable entities under the tax law relationship. …”
Get full text

PENYEMPURNAAN PRINSIP KEADILAN DALAM PENYELESAIAN TAGIHAN PAJAK PADA PROSES KEPAILITAN by Asvini Puspa, Firman Darajat

“…However, Article 32 (2) of the Law on General Provisions and Tax Procedures states the tax authorities still have the authority to do collections on the BOD as long as there are still tax arrears of the debtor. It comes near injustice for the other preferred creditor. …”
Get full text

Legal aspects of an administrative enforcement of intellectual property rights by Władysław Grześkiewicz

“…There is a great number of registered industrial property rights and tax arrears. However, the administrative enforcement body takes advantage of copyrights and related rights and industrial property rights in a limited scope. …”
Get full text

THE FINANCIAL EFFECTS OF THE FISCAL SOVEREIGNTY OF MUNICIPALITY REGARDING REAL ESTATE TAX by Agnieszka Żołądkiewicz-Kuzioła

“… The aim of the article is to identify the differentiation of the financial effects of a municipality’s fiscal sovereignty in the field of real estate tax from the point of view of such criteria as the type of municipality (rural, urban, urban-rural and town with poviat rights) and the type of fiscal sovereignty instrument (tax rates lower than the maximum, reliefs and exemptions, redemption of tax arrears, payment in instalments, deferral of the payment date). …”
Get full text