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Articolul precedent |
Articolul urmator |
916 26 |
Ultima descărcare din IBN: 2023-12-11 09:28 |
Căutarea după subiecte similare conform CZU |
336.3:336.2 (1) |
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SM ISO690:2012 TIRLEA, Mariana-Rodica. Aspects on establishment and ending of tax receivable (Part I). In: Economie şi Sociologie, 2018, nr. 1, pp. 38-52. ISSN 1857-4130. |
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Economie şi Sociologie | ||||||
Numărul 1 / 2018 / ISSN 1857-4130 | ||||||
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CZU: 336.3:336.2 | ||||||
JEL: E60, E69, O23. | ||||||
Pag. 38-52 | ||||||
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The field of taxation is a complex scientific field of great importance, constantly changing and transforming with a high degree of theoretical and practical difficulty. The aim of the work is to know and manage taxes, duties and social contributions to the single consolidated state budget in order to determine the tax base that is the basis for calculating the correct tax receivable. Tax receivable generates a tax legal relationship between individual taxpayers and legal entities taxpayers, on the one hand, and the state, on the other hand, as a result of a tax enactment on the levying of taxes and duties. The right of public authorities to levy taxes, duties and contributions to the state budget, local budgets, and social security budget implies the existence of the tax liability and the tax receivable. Obligation of taxes, as a defining feature of taxes, is closely linked to the tax sovereignty of state, legality and legitimacy of taxes. Tax sovereignty of the state gives it the right to institute taxes by law and to require taxpayers to honour their fiscal obligations [8]. The research used methods are concretized in: A. Methods of strategic analysis: Internal analysis method, Pest method, Scenario method; B. The method of assessing taxable items in order to establish tax bases and tax receivables; C. Observation; D. Comparison; E. Study of the specialized literature; F. Expertise and practice in the liberal professions of accountant expert and liquidator. The main results of the first part of the present study consist of: defining and clarifying the theoretical concepts regarding the tax receivable and the tax liability according to the specialized literature and the norms in force, legal issues related to the relationships that generate the tax receivables and the methods of ending the tax receivables |
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Cuvinte-cheie economic environment, receivable, tax receivable, tax liability, tax burden, tax planning, tax administration., mediu economic, creanţă, creanţă fiscală, obligaţie fiscală, sarcină fiscală, planificare fiscală, gestiune fiscală, экономическая среда, задолженность, налоговая задолженность, налоговое обязательство, налоговое бремя, налоговое планирование, налоговое администрирование |
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