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Biblioteca

MARC Lista (tabellare)
Dictamen fiscal : de acuerdo con las normas internacionales de auditoría / / Fernando López Cruz
Dictamen fiscal : de acuerdo con las normas internacionales de auditoría / / Fernando López Cruz
Autore López Cruz Fernando
Pubbl/distr/stampa Ciudad de México : , : Instituto Mexicano de Contadores Públicos, , 2020
Descrizione fisica 1 recurso en línea (461 páginas)
Disciplina 343.7204
Collana Serie Fiscal
Soggetto topico Tax auditing - Mexico
Tax accounting - Law and legislation - Mexico
Tax administration and procedure
Auditoría fiscal - México
Estados financieros - Leyes y legislación - México
Estados financieros - Procesamiento de datos
Administración tributaria - México
Soggetto genere / forma Libros electronicos.
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione spa
Nota di contenuto I. Comentarios sobre la derogación del Dictamen Fiscal II. Consideraciones sobre el significado del dictamen fiscal (...) III. Compendio Cronológico IV. Propuesta para generalizar la opción del dictamen (...) V. Disposiciones relacionadas con el registro de contador público, y de despachos VI. Normas de Información financiera VII. Responsabilidad legal de la información financiera VIII. El informe de auditoría independiente sobre (...) IX. Dictamen fiscal del ejercicio 2019 X. El dictamen fiscal y su relación con la declaración informativa sobre la situación fiscal XI. Informe sobre la revisión de la situación fiscal, específico para entidades paraestatales federales XII. Integración del dictamen fiscal, del informe sobre la revisión fiscal, requisitos de su contenido conforme al RCFF, de las reglas de la RMF 2020 y del instructivo para su envío al SAT XIII. Cierre de papeles de trabajo XIV. Envío de papeles de auditoría al SAT XV. Facultad de revisión del dictamen fiscal por el SAT XVI. Casos prácticos XVI.1 Estados financieros y sus notas explicativas (...) XVI.2 Estructura de la información conforme lo requiere el instructivo y el formato guía para presentar el dictamen fiscal por Internet, y caso práctico XVI.3 Información adicional a entregar al INFONAVIT derivada del dictamen fiscal.
Record Nr. UNINA-9910671668503321
López Cruz Fernando  
Ciudad de México : , : Instituto Mexicano de Contadores Públicos, , 2020
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Economic and Political Determinants of Tax Amnesties in the U.S. States / / Eric Le Borgne
Economic and Political Determinants of Tax Amnesties in the U.S. States / / Eric Le Borgne
Autore Le Borgne Eric
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (15 p.)
Collana IMF Working Papers
Soggetto topico Tax amnesty - United States
Tax collection - United States
Public Finance
Taxation
Taxation, Subsidies, and Revenue: General
Public Administration
Public Sector Accounting and Audits
Public finance & taxation
Subnational tax
Revenue administration
Fiscal risks
Tax equity
Revenue
Fiscal policy
Tax administration and procedure
ISBN 1-4623-0641-1
1-4527-6123-X
1-283-21074-6
9786613823380
1-4519-0935-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. METHODOLOGY: A DISCRETE-TIME DURATION MODEL""; ""III. DATA DESCRIPTION""; ""IV. EMPIRICAL RESULTS""; ""V. CONCLUSION""; ""REFERENCES""
Record Nr. UNINA-9910788411103321
Le Borgne Eric  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Economic and Political Determinants of Tax Amnesties in the U.S. States / / Eric Le Borgne
Economic and Political Determinants of Tax Amnesties in the U.S. States / / Eric Le Borgne
Autore Le Borgne Eric
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (15 p.)
Collana IMF Working Papers
Soggetto topico Tax amnesty - United States
Tax collection - United States
Public Finance
Taxation
Taxation, Subsidies, and Revenue: General
Public Administration
Public Sector Accounting and Audits
Public finance & taxation
Subnational tax
Revenue administration
Fiscal risks
Tax equity
Revenue
Fiscal policy
Tax administration and procedure
ISBN 1-4623-0641-1
1-4527-6123-X
1-283-21074-6
9786613823380
1-4519-0935-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. METHODOLOGY: A DISCRETE-TIME DURATION MODEL""; ""III. DATA DESCRIPTION""; ""IV. EMPIRICAL RESULTS""; ""V. CONCLUSION""; ""REFERENCES""
Record Nr. UNINA-9910822787103321
Le Borgne Eric  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Form W-5, earned income credit advance payment certificate
Form W-5, earned income credit advance payment certificate
Pubbl/distr/stampa Washington, D.C., : Dept. of the Treasury, Internal Revenue Service
Descrizione fisica 1 online resource (volumes)
Soggetto topico Earned income tax credit - United States
Tax administration and procedure - United States
Income tax - United States
Earned income tax credit
Income tax
Tax administration and procedure
Soggetto genere / forma Blank forms.
Periodicals.
Formato Materiale a stampa
Livello bibliografico Periodico
Lingua di pubblicazione eng
Altri titoli varianti Earned income credit advance payment certificate
Record Nr. UNINA-9910692074403321
Washington, D.C., : Dept. of the Treasury, Internal Revenue Service
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / / Pasquale Pistone [and three others]
Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / / Pasquale Pistone [and three others]
Autore Pistone Pasquale
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , [2019]
Descrizione fisica 1 online resource (197 pages)
Disciplina 343.04
Soggetto topico Taxation - Law and legislation
Tax administration and procedure
ISBN 90-8722-538-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- Title -- Copyright -- Production of this Work -- Preface -- Chapter 1: Introduction to Tax Policy -- 1.1. Fiscal policy and tax policy -- 1.2. The budgetary balance of tax, debt and expenditure in fiscal policy -- 1.3. Policy principles for a state to raise taxation -- 1.3.1. What is a tax? -- 1.3.2. Theories justifying taxation -- 1.3.3. Justifying taxation through its use -- Chapter 2: Principles of Taxation -- 2.1. Features of a good tax policy -- 2.1.1. Introduction -- 2.1.2. Equity -- 2.1.2.1. Defining equity in tax policy -- 2.1.2.2. Horizontal equity -- 2.1.2.3. Vertical equity -- 2.1.2.4. Legitimacy -- 2.1.2.5. Inter-nation equity -- 2.1.3. Economic efficiency -- 2.1.3.1. Defining economic efficiency for tax policy -- 2.1.3.2. Neutrality -- 2.1.3.3. Stability -- 2.1.3.4. Simplicity -- 2.1.3.5. Productivity -- 2.1.3.6. Sufficiency -- 2.1.4. Administrability -- 2.1.4.1. Defining the administrability of tax policy -- 2.1.4.2. Certainty, transparency, accountability and legality -- 2.1.4.3. Collection cost/tax yield -- 2.1.4.4. Simplicity -- 2.1.4.5. Enforceability -- 2.1.4.6. Information security and confidentiality -- 2.1.5. Coherence -- 2.1.5.1. Defining coherence -- 2.1.5.2. Interaction within and between taxes -- 2.1.5.3. Broad base -- 2.1.5.4. Tax mix -- 2.1.5.5. Adaptability and continuity -- 2.1.5.6. International coherence -- 2.1.6. Challenges in application -- 2.1.6.1. Tax mix to be relevant -- 2.1.6.2. Understanding the purpose of the tax -- 2.1.6.3. Developing versus developed countries -- 2.1.6.4. Reliance on external reference points -- 2.2. Economics and tax policy -- 2.3. Rule of Law -- 2.3.1. Introduction and rationale for the Rule of Law -- 2.3.2. Functioning and presence of the Rule of Law in a legal system -- 2.3.3. Nature and features of the Rule of Law -- 2.3.4. "No taxation without representation".
2.3.5. Certainty: Interpretation of law -- 2.3.6. The principle of legality -- 2.3.7. Law - not discretion - and the exercise of public power -- 2.3.8. Equity in tax law -- 2.3.8.1. Justice, fairness and ability to pay -- 2.3.8.2. Non-discrimination -- 2.3.9. Other aspects of the Rule of Law -- 2.3.9.1. Dispute resolution and fair trial -- 2.3.9.2. International law -- Chapter 3: Legal Systems -- 3.1. Common law -- 3.1.1. Introduction and features -- 3.1.2. Territorial reach of English common law -- 3.1.3. Commercial and tax law in common law countries -- 3.1.4. Sources of tax law and rules of precedent -- 3.1.5. Interpretation of tax law -- 3.1.6. Relation of tax law to the general legal framework -- 3.2. Civil law -- 3.2.1. Introduction and features -- 3.2.2. Territorial reach of civil law -- 3.2.3. Commercial and tax law in civil law countries -- 3.2.4. Sources of tax law and the rule of precedent -- 3.2.5. Interpretation of tax law -- 3.2.6. Relationship between tax law and the general legal framework -- 3.3. Mixed legal systems -- 3.3.1. Introduction and features -- 3.3.2. Commercial and tax law -- 3.4. Supranational law and international institutions -- 3.4.1. Introduction -- 3.4.2. Supranational law and tax law -- 3.4.3. International institutions and tax law -- 3.4.4. The impact of hybridization and pluralism on tax law -- Chapter 4: Substantive Tax Law -- 4.1. Introduction -- 4.2. Institutional design -- 4.2.1. Federal versus central (unitary) systems -- 4.2.1.1. Introduction -- 4.2.1.2. Federal systems -- 4.2.1.3. Central systems -- 4.2.2. Regional integration -- 4.2.3. Division of powers -- 4.2.3.1. Overview -- 4.2.3.2. Legislative powers -- 4.2.3.3. Executive powers -- 4.2.3.4. Judicial powers -- 4.2.4. The making of tax policy -- 4.3. Tax system design -- 4.3.1. Who will be taxed? -- 4.3.1.1. Natural persons.
4.3.1.2. Corporate entities -- 4.3.1.3. Transparent entities -- 4.3.1.4. Permanent establishments -- 4.3.1.5. Geographical scope -- 4.3.2. What will be taxed? -- 4.3.2.1. Income -- 4.3.2.2. Wealth -- 4.3.2.3. Transactions -- 4.3.2.4. Consumption or use -- 4.3.2.5. Net or gross basis -- 4.3.2.6. The influence of accounting principles on tax law -- 4.3.3. When will it be taxed? -- 4.3.3.1. Direct taxes -- 4.3.3.2. Indirect taxes -- 4.3.3.3. Transactional -- 4.3.4. How will tax be collected? -- 4.3.4.1. Employment -- 4.3.4.2. Business or other income -- 4.3.4.3. Withholdings -- 4.3.4.4. Indirect taxes -- 4.3.4.5. Cross-border assistance -- 4.3.5. Administration of tax collection -- 4.3.6. How do you deal with avoidance and evasion? -- 4.3.6.1. SAARs -- 4.3.6.2. GAARs -- 4.3.6.3. TAARs -- 4.3.6.4. Amnesties and voluntary disclosure schemes -- 4.3.7. Treaties -- Chapter 5: Procedural Tax Law -- 5.1. The general framework of tax procedures -- 5.1.1. The structure of tax procedures -- 5.1.1.1. Instrumental function in the exercise of taxing powers by means of tax collection -- 5.1.1.2. Administrative and judicial tax procedures -- 5.1.2. The principles of tax procedures -- 5.1.2.1. Fairness and legal protection -- 5.1.2.2. The four foundation principles of fair tax procedures -- 5.1.2.2.1. The principle of proportionality -- 5.1.2.2.2. The prohibition of double jeopardy -- 5.1.2.2.3. The right to be heard -- 5.1.2.2.4. The right to not self-incriminate -- 5.2. Administrative tax procedures -- 5.2.1. Tax rulings -- 5.2.1.1. Features, functions, effects and legal basis -- 5.2.1.2. The effects of tax rulings and their relationship with other tax procedures -- 5.2.2. Tax assessment -- 5.2.2.1. Self-assessment versus assessment of tax by tax authorities: Features, functions, effects and legal basis -- 5.2.2.2. Relationship with other tax procedures.
5.2.3. Tax audits -- 5.2.3.1. Structure and goals -- 5.2.3.2. Preliminary phase -- 5.2.3.3. Main types -- 5.2.3.4. Core phase -- 5.2.3.5. Tax notice -- 5.2.4. Tax collection -- 5.2.4.1. Collection through third parties -- 5.2.4.2. Voluntary payments by the taxpayer -- 5.2.4.3. Forcible collection -- 5.2.5. Tax refunds -- 5.2.5.1. Main features -- 5.2.5.2. Procedural aspects -- 5.2.5.2.1. Tax refunds -- 5.2.5.2.2. Tax reimbursements -- 5.3. Reviews and appeals -- 5.3.1. Administrative reviews -- 5.3.1.1. Self-correction and administrative reviews -- 5.3.1.2. The taxpayer and administrative reviews -- 5.3.1.3. The relationship between administrative reviews and judicial appeals -- 5.3.2. Judicial appeals -- 5.3.2.1. The system and function of judicial appeals -- 5.3.2.2. Judicial actions in tax matters -- 5.3.2.3. Judicial appeals involving several taxpayers -- 5.3.2.4. The jurisdiction of courts in tax matters and the dynamics of judicial appeals -- 5.3.2.5. The judicial decision -- 5.3.2.6. Appeals before higher judicial courts -- 5.3.3. Alternative tax dispute settlement procedures -- 5.3.3.1. The mechanisms for settling tax disputes -- 5.3.3.2. Conciliation -- 5.3.3.3. Mediation -- 5.3.3.4. Arbitration -- 5.4. The procedures for the settlement of cross-border tax disputes -- 5.4.1. The mutual agreement procedure -- 5.4.2. Arbitration -- 5.4.3. Their mutual relations -- 5.4.4. Relations with domestic administrative and judicial procedures -- Chapter 6: Sanctions -- 6.1. Introduction -- 6.2. Principles and corollaries -- 6.2.1. Introduction -- 6.2.2. Legality -- 6.2.3. Proportionality -- 6.2.4. Prohibition of double jeopardy -- 6.2.5. Individual culpability -- 6.2.6. Due process of law and its corollaries -- 6.3. General framework -- 6.3.1. Introduction -- 6.3.2. Objective and subjective element.
6.3.3. Responsibility of corporate officers for sanctions for legal entities -- 6.3.4. Codification -- 6.4. Classification -- 6.4.1. Introduction -- 6.4.2. According to the nature -- 6.4.3. According to the need for a material result -- 6.4.4. In respect of the person -- 6.4.5. In respect of the underlying protected value -- 6.5. Infringements -- 6.5.1. Introduction -- 6.5.2. Failure to pay taxes in due time -- 6.5.3. Obligations regarding reporting and other formal obligations -- 6.5.3.1. In general -- 6.5.3.2. Tax returns -- 6.5.4. Obligations regarding documentation and accounts -- 6.5.4.1. Bookkeeping and invoices -- 6.5.4.2. Transfer pricing documentation -- 6.5.4.3. Omissions or false documents/declarations -- 6.5.4.4. Failure to use approved forms or other documents -- 6.5.4.5. Failure to display certificates of payment of taxes -- 6.5.4.6. Accounting software -- 6.5.5. Obligations regarding due cooperation -- 6.5.6. Other infringements -- 6.5.6.1. Mandatory use of bank accounts -- 6.5.6.2. Appointment of legal representatives -- 6.5.6.3. Withholding agents or other related parties -- 6.5.6.4. Transfer of money abroad -- 6.5.7. Infringements by tax authorities or other public servants -- 6.6. Sanctions -- 6.6.1. Main sanctions -- 6.6.2. Ancillary sanctions -- 6.6.3. Sanctions and interest -- 6.7. Determination of the sanction -- 6.7.1. Introduction -- 6.7.2. Abstract framework -- 6.7.3. Adjusting the framework -- 6.7.4. Determination of specific amount -- 6.8. Exclusion or reduction of the sanction -- 6.8.1. Exclusion of punishment -- 6.8.2. Waiver of the sanction -- 6.8.3. Self-disclosure schemes -- 6.8.4. Settlements -- 6.9. Suspension -- 6.9.1. Suspension of the determination of a sanction -- 6.9.2. Suspension of the application of a sanction -- 6.10. Extinction -- Bibliography -- Books and Journals -- Other.
Record Nr. UNINA-9910793894503321
Pistone Pasquale  
Amsterdam, The Netherlands : , : IBFD, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / / Pasquale Pistone [and three others]
Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / / Pasquale Pistone [and three others]
Autore Pistone Pasquale
Edizione [1st ed.]
Pubbl/distr/stampa Amsterdam, The Netherlands : , : IBFD, , [2019]
Descrizione fisica 1 online resource (197 pages)
Disciplina 343.04
Soggetto topico Taxation - Law and legislation
Tax administration and procedure
ISBN 90-8722-538-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- Title -- Copyright -- Production of this Work -- Preface -- Chapter 1: Introduction to Tax Policy -- 1.1. Fiscal policy and tax policy -- 1.2. The budgetary balance of tax, debt and expenditure in fiscal policy -- 1.3. Policy principles for a state to raise taxation -- 1.3.1. What is a tax? -- 1.3.2. Theories justifying taxation -- 1.3.3. Justifying taxation through its use -- Chapter 2: Principles of Taxation -- 2.1. Features of a good tax policy -- 2.1.1. Introduction -- 2.1.2. Equity -- 2.1.2.1. Defining equity in tax policy -- 2.1.2.2. Horizontal equity -- 2.1.2.3. Vertical equity -- 2.1.2.4. Legitimacy -- 2.1.2.5. Inter-nation equity -- 2.1.3. Economic efficiency -- 2.1.3.1. Defining economic efficiency for tax policy -- 2.1.3.2. Neutrality -- 2.1.3.3. Stability -- 2.1.3.4. Simplicity -- 2.1.3.5. Productivity -- 2.1.3.6. Sufficiency -- 2.1.4. Administrability -- 2.1.4.1. Defining the administrability of tax policy -- 2.1.4.2. Certainty, transparency, accountability and legality -- 2.1.4.3. Collection cost/tax yield -- 2.1.4.4. Simplicity -- 2.1.4.5. Enforceability -- 2.1.4.6. Information security and confidentiality -- 2.1.5. Coherence -- 2.1.5.1. Defining coherence -- 2.1.5.2. Interaction within and between taxes -- 2.1.5.3. Broad base -- 2.1.5.4. Tax mix -- 2.1.5.5. Adaptability and continuity -- 2.1.5.6. International coherence -- 2.1.6. Challenges in application -- 2.1.6.1. Tax mix to be relevant -- 2.1.6.2. Understanding the purpose of the tax -- 2.1.6.3. Developing versus developed countries -- 2.1.6.4. Reliance on external reference points -- 2.2. Economics and tax policy -- 2.3. Rule of Law -- 2.3.1. Introduction and rationale for the Rule of Law -- 2.3.2. Functioning and presence of the Rule of Law in a legal system -- 2.3.3. Nature and features of the Rule of Law -- 2.3.4. "No taxation without representation".
2.3.5. Certainty: Interpretation of law -- 2.3.6. The principle of legality -- 2.3.7. Law - not discretion - and the exercise of public power -- 2.3.8. Equity in tax law -- 2.3.8.1. Justice, fairness and ability to pay -- 2.3.8.2. Non-discrimination -- 2.3.9. Other aspects of the Rule of Law -- 2.3.9.1. Dispute resolution and fair trial -- 2.3.9.2. International law -- Chapter 3: Legal Systems -- 3.1. Common law -- 3.1.1. Introduction and features -- 3.1.2. Territorial reach of English common law -- 3.1.3. Commercial and tax law in common law countries -- 3.1.4. Sources of tax law and rules of precedent -- 3.1.5. Interpretation of tax law -- 3.1.6. Relation of tax law to the general legal framework -- 3.2. Civil law -- 3.2.1. Introduction and features -- 3.2.2. Territorial reach of civil law -- 3.2.3. Commercial and tax law in civil law countries -- 3.2.4. Sources of tax law and the rule of precedent -- 3.2.5. Interpretation of tax law -- 3.2.6. Relationship between tax law and the general legal framework -- 3.3. Mixed legal systems -- 3.3.1. Introduction and features -- 3.3.2. Commercial and tax law -- 3.4. Supranational law and international institutions -- 3.4.1. Introduction -- 3.4.2. Supranational law and tax law -- 3.4.3. International institutions and tax law -- 3.4.4. The impact of hybridization and pluralism on tax law -- Chapter 4: Substantive Tax Law -- 4.1. Introduction -- 4.2. Institutional design -- 4.2.1. Federal versus central (unitary) systems -- 4.2.1.1. Introduction -- 4.2.1.2. Federal systems -- 4.2.1.3. Central systems -- 4.2.2. Regional integration -- 4.2.3. Division of powers -- 4.2.3.1. Overview -- 4.2.3.2. Legislative powers -- 4.2.3.3. Executive powers -- 4.2.3.4. Judicial powers -- 4.2.4. The making of tax policy -- 4.3. Tax system design -- 4.3.1. Who will be taxed? -- 4.3.1.1. Natural persons.
4.3.1.2. Corporate entities -- 4.3.1.3. Transparent entities -- 4.3.1.4. Permanent establishments -- 4.3.1.5. Geographical scope -- 4.3.2. What will be taxed? -- 4.3.2.1. Income -- 4.3.2.2. Wealth -- 4.3.2.3. Transactions -- 4.3.2.4. Consumption or use -- 4.3.2.5. Net or gross basis -- 4.3.2.6. The influence of accounting principles on tax law -- 4.3.3. When will it be taxed? -- 4.3.3.1. Direct taxes -- 4.3.3.2. Indirect taxes -- 4.3.3.3. Transactional -- 4.3.4. How will tax be collected? -- 4.3.4.1. Employment -- 4.3.4.2. Business or other income -- 4.3.4.3. Withholdings -- 4.3.4.4. Indirect taxes -- 4.3.4.5. Cross-border assistance -- 4.3.5. Administration of tax collection -- 4.3.6. How do you deal with avoidance and evasion? -- 4.3.6.1. SAARs -- 4.3.6.2. GAARs -- 4.3.6.3. TAARs -- 4.3.6.4. Amnesties and voluntary disclosure schemes -- 4.3.7. Treaties -- Chapter 5: Procedural Tax Law -- 5.1. The general framework of tax procedures -- 5.1.1. The structure of tax procedures -- 5.1.1.1. Instrumental function in the exercise of taxing powers by means of tax collection -- 5.1.1.2. Administrative and judicial tax procedures -- 5.1.2. The principles of tax procedures -- 5.1.2.1. Fairness and legal protection -- 5.1.2.2. The four foundation principles of fair tax procedures -- 5.1.2.2.1. The principle of proportionality -- 5.1.2.2.2. The prohibition of double jeopardy -- 5.1.2.2.3. The right to be heard -- 5.1.2.2.4. The right to not self-incriminate -- 5.2. Administrative tax procedures -- 5.2.1. Tax rulings -- 5.2.1.1. Features, functions, effects and legal basis -- 5.2.1.2. The effects of tax rulings and their relationship with other tax procedures -- 5.2.2. Tax assessment -- 5.2.2.1. Self-assessment versus assessment of tax by tax authorities: Features, functions, effects and legal basis -- 5.2.2.2. Relationship with other tax procedures.
5.2.3. Tax audits -- 5.2.3.1. Structure and goals -- 5.2.3.2. Preliminary phase -- 5.2.3.3. Main types -- 5.2.3.4. Core phase -- 5.2.3.5. Tax notice -- 5.2.4. Tax collection -- 5.2.4.1. Collection through third parties -- 5.2.4.2. Voluntary payments by the taxpayer -- 5.2.4.3. Forcible collection -- 5.2.5. Tax refunds -- 5.2.5.1. Main features -- 5.2.5.2. Procedural aspects -- 5.2.5.2.1. Tax refunds -- 5.2.5.2.2. Tax reimbursements -- 5.3. Reviews and appeals -- 5.3.1. Administrative reviews -- 5.3.1.1. Self-correction and administrative reviews -- 5.3.1.2. The taxpayer and administrative reviews -- 5.3.1.3. The relationship between administrative reviews and judicial appeals -- 5.3.2. Judicial appeals -- 5.3.2.1. The system and function of judicial appeals -- 5.3.2.2. Judicial actions in tax matters -- 5.3.2.3. Judicial appeals involving several taxpayers -- 5.3.2.4. The jurisdiction of courts in tax matters and the dynamics of judicial appeals -- 5.3.2.5. The judicial decision -- 5.3.2.6. Appeals before higher judicial courts -- 5.3.3. Alternative tax dispute settlement procedures -- 5.3.3.1. The mechanisms for settling tax disputes -- 5.3.3.2. Conciliation -- 5.3.3.3. Mediation -- 5.3.3.4. Arbitration -- 5.4. The procedures for the settlement of cross-border tax disputes -- 5.4.1. The mutual agreement procedure -- 5.4.2. Arbitration -- 5.4.3. Their mutual relations -- 5.4.4. Relations with domestic administrative and judicial procedures -- Chapter 6: Sanctions -- 6.1. Introduction -- 6.2. Principles and corollaries -- 6.2.1. Introduction -- 6.2.2. Legality -- 6.2.3. Proportionality -- 6.2.4. Prohibition of double jeopardy -- 6.2.5. Individual culpability -- 6.2.6. Due process of law and its corollaries -- 6.3. General framework -- 6.3.1. Introduction -- 6.3.2. Objective and subjective element.
6.3.3. Responsibility of corporate officers for sanctions for legal entities -- 6.3.4. Codification -- 6.4. Classification -- 6.4.1. Introduction -- 6.4.2. According to the nature -- 6.4.3. According to the need for a material result -- 6.4.4. In respect of the person -- 6.4.5. In respect of the underlying protected value -- 6.5. Infringements -- 6.5.1. Introduction -- 6.5.2. Failure to pay taxes in due time -- 6.5.3. Obligations regarding reporting and other formal obligations -- 6.5.3.1. In general -- 6.5.3.2. Tax returns -- 6.5.4. Obligations regarding documentation and accounts -- 6.5.4.1. Bookkeeping and invoices -- 6.5.4.2. Transfer pricing documentation -- 6.5.4.3. Omissions or false documents/declarations -- 6.5.4.4. Failure to use approved forms or other documents -- 6.5.4.5. Failure to display certificates of payment of taxes -- 6.5.4.6. Accounting software -- 6.5.5. Obligations regarding due cooperation -- 6.5.6. Other infringements -- 6.5.6.1. Mandatory use of bank accounts -- 6.5.6.2. Appointment of legal representatives -- 6.5.6.3. Withholding agents or other related parties -- 6.5.6.4. Transfer of money abroad -- 6.5.7. Infringements by tax authorities or other public servants -- 6.6. Sanctions -- 6.6.1. Main sanctions -- 6.6.2. Ancillary sanctions -- 6.6.3. Sanctions and interest -- 6.7. Determination of the sanction -- 6.7.1. Introduction -- 6.7.2. Abstract framework -- 6.7.3. Adjusting the framework -- 6.7.4. Determination of specific amount -- 6.8. Exclusion or reduction of the sanction -- 6.8.1. Exclusion of punishment -- 6.8.2. Waiver of the sanction -- 6.8.3. Self-disclosure schemes -- 6.8.4. Settlements -- 6.9. Suspension -- 6.9.1. Suspension of the determination of a sanction -- 6.9.2. Suspension of the application of a sanction -- 6.10. Extinction -- Bibliography -- Books and Journals -- Other.
Record Nr. UNINA-9910812574403321
Pistone Pasquale  
Amsterdam, The Netherlands : , : IBFD, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Greece : : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Greece
Greece : : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Greece
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2017
Descrizione fisica 1 online resource (93 pages) : color illustrations, tables, graphs
Disciplina 330.938
Collana IMF Staff Country Reports
Soggetto topico Banks and Banking
Macroeconomics
Public Finance
Taxation
Industries: Financial Services
Labor
Banks
Depository Institutions
Micro Finance Institutions
Mortgages
Fiscal Policy
Taxation, Subsidies, and Revenue: General
Debt
Debt Management
Sovereign Debt
Social Security and Public Pensions
Personal Income and Other Nonbusiness Taxes and Subsidies
Public finance & taxation
Banking
Finance
Pensions
Labour
income economics
Fiscal policy
Nonperforming loans
Tax administration core functions
Pension spending
Financial institutions
Expenditure
Wages
Income and capital gains taxes
Taxes
Banks and banking
Loans
Tax administration and procedure
Income tax
ISBN 1-4755-7579-3
1-4755-7582-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910165034703321
Washington, D.C. : , : International Monetary Fund, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Greece : : Selected Issues
Greece : : Selected Issues
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2017
Descrizione fisica 1 online resource (48 pages) : illustrations
Disciplina 382.1709495
Collana IMF Staff Country Reports
Soggetto topico Balance of payments - Greece
Fiscal policy - Greece
Taxation - Greece
Finance: General
Labor
Public Finance
Taxation
Demography
Social Security and Public Pensions
Nonwage Labor Costs and Benefits
Private Pensions
Tax Evasion and Avoidance
Bankruptcy
Liquidation
Taxation, Subsidies, and Revenue: General
Pensions
Public finance & taxation
Finance
Labour
income economics
Population & demography
Pension spending
Tax arrears management
Solvency
Tax administration core functions
Expenditure
Revenue administration
Financial sector policy and analysis
Tax administration and procedure
Debt
Retirement
Population aging
ISBN 1-4755-7576-9
1-4755-7578-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910165034903321
Washington, D.C. : , : International Monetary Fund, , 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Greece : : Third Review Under the Extended Arrangement Under the Extended Fund Facility—Staff Report; Staff Statement; Press Release; and Statement by the Executive Director for Greece
Greece : : Third Review Under the Extended Arrangement Under the Extended Fund Facility—Staff Report; Staff Statement; Press Release; and Statement by the Executive Director for Greece
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2013
Descrizione fisica 1 online resource (202 p.)
Disciplina 332.152
Collana IMF Staff Country Reports
Soggetto topico Industries - Greece
Banks and Banking
Macroeconomics
Public Finance
Taxation
Industries: Financial Services
Budgeting
Banks
Depository Institutions
Micro Finance Institutions
Mortgages
Taxation, Subsidies, and Revenue: General
Institutions and the Macroeconomy
National Budget
Budget Systems
Current Account Adjustment
Short-term Capital Movements
National Government Expenditures and Related Policies: General
Public finance & taxation
Banking
Finance
Budgeting & financial management
Tax administration core functions
Revenue administration
Structural reforms
Loans
Financial institutions
Budget planning and preparation
Public financial management (PFM)
Expenditure
Banks and banking
Revenue
Tax administration and procedure
Budget
Expenditures, Public
ISBN 1-4843-7570-X
1-4843-1787-4
1-4843-8488-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Cover""; ""CONTENTS""; ""BACKGROUND""; ""RECENT DEVELOPMENTS""; ""DISCUSSIONS""; ""A. Outlook""; ""B. Economic Policies""; ""PROGRAM MODALITIES""; ""STAFF APPRAISAL""; ""TABLES""; ""1. Selected Economic Indicators, 2009-13""; ""2. Modified General Government Cash Balance, 2012-16""; ""3. General Government Operations, 2010-17""; ""4. General Government Statement of Operations (GFSM 2001, flows), 2010-16""; ""5. Financial Balance Sheet (GFSM 2001, stocks), 2008-12""; ""6. Summary of Balance of Payments, 2010-18""; ""7. Monetary Survey, 2010-14""
""8. Monetary Financial Institutions (excl. BoG) Uses and Sources of Funds, 2010-16""""9. Core Set of Financial Soundness Indicators for Deposit Taking Institutions, 2009-12""; ""10. Revenue Collection Process Issues and Actions""; ""11. Spending Process Issues and Actions""; ""12. Implementation of Structural Reforms""; ""13. Medium-Term Macro Framework, 2012-18""; ""14. Autonomy of the Tax Administration: Revenue Agency vs. General Secretariat of Public Revenue""; ""15. Selected Structural Reforms Ahead, 2013-14""; ""16. Privatization Process""
""17. Schedule of Proposed Purchases under the Extended Arrangement, 2012-16""""18. General Government Financing Requirements and Sources, 2012-16""; ""19. External Financing Requirements and Sources, 2010-18""; ""20. Indicators of Fund Credit, 2012-26""; ""FIGURES""; ""1. Selected Economic Indicators, 2005-13""; ""2. Inflation Developments, 2005-13""; ""3. Competitiveness Indicators, 2005-13""; ""4. Balance of Payments Developments, 2010-13""; ""5. Financial Indicators, 2007-13""; ""6. Money and Banking Developments, 2007-13""
""7. Revenue and Expenditure Trends, 2000-18""""BOXES""; ""1. Spillovers from Cyprus""; ""2. Framework to Deal with Household Debt""; ""3. Exceptional Access Criteria""; ""APPENDICES""; ""I. Debt Sustainability Analysis""; ""II. Fund Relations""; ""III. Letter of Intent""; ""IV. Memorandum of Economic and Financial Policies""; ""V. Technical Memorandum of Understanding""; ""VI. Letter of Intent to the European Commission and the European Central Bank""; ""VII. Memorandum of Understanding on Specific Economic Policy Conditionality""; ""1 Achieving sound public finances""
""2 Structural reforms with budgetary relevance""""2.1 Privatizing to boost efficiency in the economy and reduce public debt""; ""2.2 Tax policy reform""; ""2.3 Revenue administration reforms""; ""2.4 Public Financial Management Reforms""; ""2.5 Safeguards for the delivery of fiscal commitments""; ""2.6 Other institutional requirements""; ""2.7 Making the public administration more efficient and effective""; ""2.8 Avoiding waste and increasing quality through sound public procurement""; ""2.9 Completing the pension reform to secure sustainability""; ""2.10 Modernising the health care system""
""2.11 Upgrading the education system""
Record Nr. UNINA-9910779760203321
Washington, D.C. : , : International Monetary Fund, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Greece : : Third Review Under the Extended Arrangement Under the Extended Fund Facility—Staff Report; Staff Statement; Press Release; and Statement by the Executive Director for Greece
Greece : : Third Review Under the Extended Arrangement Under the Extended Fund Facility—Staff Report; Staff Statement; Press Release; and Statement by the Executive Director for Greece
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2013
Descrizione fisica 1 online resource (202 p.)
Disciplina 332.152
Collana IMF Staff Country Reports
Soggetto topico Industries - Greece
Banks and Banking
Macroeconomics
Public Finance
Taxation
Industries: Financial Services
Budgeting
Banks
Depository Institutions
Micro Finance Institutions
Mortgages
Taxation, Subsidies, and Revenue: General
Institutions and the Macroeconomy
National Budget
Budget Systems
Current Account Adjustment
Short-term Capital Movements
National Government Expenditures and Related Policies: General
Public finance & taxation
Banking
Finance
Budgeting & financial management
Tax administration core functions
Revenue administration
Structural reforms
Loans
Financial institutions
Budget planning and preparation
Public financial management (PFM)
Expenditure
Banks and banking
Revenue
Tax administration and procedure
Budget
Expenditures, Public
ISBN 1-4843-7570-X
1-4843-1787-4
1-4843-8488-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Cover""; ""CONTENTS""; ""BACKGROUND""; ""RECENT DEVELOPMENTS""; ""DISCUSSIONS""; ""A. Outlook""; ""B. Economic Policies""; ""PROGRAM MODALITIES""; ""STAFF APPRAISAL""; ""TABLES""; ""1. Selected Economic Indicators, 2009-13""; ""2. Modified General Government Cash Balance, 2012-16""; ""3. General Government Operations, 2010-17""; ""4. General Government Statement of Operations (GFSM 2001, flows), 2010-16""; ""5. Financial Balance Sheet (GFSM 2001, stocks), 2008-12""; ""6. Summary of Balance of Payments, 2010-18""; ""7. Monetary Survey, 2010-14""
""8. Monetary Financial Institutions (excl. BoG) Uses and Sources of Funds, 2010-16""""9. Core Set of Financial Soundness Indicators for Deposit Taking Institutions, 2009-12""; ""10. Revenue Collection Process Issues and Actions""; ""11. Spending Process Issues and Actions""; ""12. Implementation of Structural Reforms""; ""13. Medium-Term Macro Framework, 2012-18""; ""14. Autonomy of the Tax Administration: Revenue Agency vs. General Secretariat of Public Revenue""; ""15. Selected Structural Reforms Ahead, 2013-14""; ""16. Privatization Process""
""17. Schedule of Proposed Purchases under the Extended Arrangement, 2012-16""""18. General Government Financing Requirements and Sources, 2012-16""; ""19. External Financing Requirements and Sources, 2010-18""; ""20. Indicators of Fund Credit, 2012-26""; ""FIGURES""; ""1. Selected Economic Indicators, 2005-13""; ""2. Inflation Developments, 2005-13""; ""3. Competitiveness Indicators, 2005-13""; ""4. Balance of Payments Developments, 2010-13""; ""5. Financial Indicators, 2007-13""; ""6. Money and Banking Developments, 2007-13""
""7. Revenue and Expenditure Trends, 2000-18""""BOXES""; ""1. Spillovers from Cyprus""; ""2. Framework to Deal with Household Debt""; ""3. Exceptional Access Criteria""; ""APPENDICES""; ""I. Debt Sustainability Analysis""; ""II. Fund Relations""; ""III. Letter of Intent""; ""IV. Memorandum of Economic and Financial Policies""; ""V. Technical Memorandum of Understanding""; ""VI. Letter of Intent to the European Commission and the European Central Bank""; ""VII. Memorandum of Understanding on Specific Economic Policy Conditionality""; ""1 Achieving sound public finances""
""2 Structural reforms with budgetary relevance""""2.1 Privatizing to boost efficiency in the economy and reduce public debt""; ""2.2 Tax policy reform""; ""2.3 Revenue administration reforms""; ""2.4 Public Financial Management Reforms""; ""2.5 Safeguards for the delivery of fiscal commitments""; ""2.6 Other institutional requirements""; ""2.7 Making the public administration more efficient and effective""; ""2.8 Avoiding waste and increasing quality through sound public procurement""; ""2.9 Completing the pension reform to secure sustainability""; ""2.10 Modernising the health care system""
""2.11 Upgrading the education system""
Record Nr. UNINA-9910827341803321
Washington, D.C. : , : International Monetary Fund, , 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui