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10 results for Books and Journals › Tax Law

  • Recovery of claims in the GDPR (General Data Protection Regulation) era

    The processing of personal information, including the one relating to financial data, is subject to the legislation on personal data protection, covering both individuals, creditors and credit registrars, as well as European supervisory authorities. This study looks at ways of debt recovery within the limits of the European Personal Data Protection Regulation. The first part of the study presents,

  • Seeking for solutions to bounced cheque: example of Turkey

    The cheque, which has been replaced by money order and credit card in many countries, still remains as an important payment instrument in Turkey. Several sanctions are imposed for the use of bounced cheque in all legal systems in order to increase the credibility of cheque. In the early years of the Turkish Republic, there were no special sanctions imposed for the use of bounced cheque. Such lack

  • The Impact of VAT on the Economy in Relation to Other Taxes in South East Europe

    Through this article, we aim to create a multifactorial model of linear regression by which we discover the impact of the most important taxes in an economy in the economies of the countries of Southeastern Europe. We have selected South East Europe to include and Romania in the empirical analysis. So for building the model, we considered it opportune to choose the following independent variables:

  • Financial integration and fiscal policy, implications on economic growth

    This paper analyses the relationship between financial integration and fiscal policy, bringing the arguments which come to strengthen that in the context of financial integration, to influence economic growth, it is also necessary a consolidation of fiscal policy, and the stability of public finances. Basically, in our analysis, we want to build a research that stressed the importance of...

  • Administrative cooperation in the field of taxation

    The steady mobility of tax payers makes the correct imposing of taxes and revenues difficult, creating the possibility of double imposing of taxes on revenues and indirectly leads to an increase of tax evasion, because of these, in the European Union and all member states adopted a series of measures which can assure the stability of internal markets. In accordance with the european legislation,...

  • Financial Performance Analysis Based on the Profit and Loss Statement

    Financial performance is often difficult to achieve by economic entities, especially in the current economic context. Successful models of some companies constitute examples of good practice for aspirants. The profit and loss statement is part of the annual reports, is a synthesis accounting document that shows the result of the companies activity and thus measures the firm’s performance during a

  • The Legal Framework for Harmonization of Value Added Tax (VAT) in European Union

    This article examines legal framework for harmonization of VAT, the role and basic principles of VAT in EU. It generally describes the nature and scope of the EU VAT system and the framework of the birth of EU VAT system, including the treatment of directives (Sixth VAT Directive, 1977) and the concept of harmonization of tax system in order to achieve the objectives of integration policies. The...

  • Resident and Non resident Persons in Theory and Practice Tax - Case of Kosovo

    In each country there is the attempt to impose their jurisdiction persons who derive income and require sufficient connection between the state and these persons to enable the collection of these revenues on behalf of taxes. However, it should be asked which connection is required between the state and subjects of law to achieve this goal. There is a number of factors stemming from the subjects...

  • General Anti-Avoidance Rule in Latvian Tax Law

    The tax law systems of the EU Member States differ strongly; one is based on the specific anti - avoidance provisions governed by the general principle of prohibition of abuse stated in court jurisprudence, the basement of the other is a written judicial rule which prohibits the abuse - general anti - avoidance rule. General anti-avoidance rules are needed because of conflicts of laws in the...

  • Comparison between the legal regime of the extinctive prescription in Romanian civil law and fiscal law

    This article analyses the institution of the extinctive prescription, first synthesizing the common law stated by the Romanian Civil Code (Section I) and then the special regulation given by the Romanian Code of Fiscal Procedure (Section II) in which we differentiate between the particular legal regime of the extinctive prescription in the area of the rights of claim (Section 2.1-2.2), in the...

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