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@article{1564156, author = {Bogovac, Jasna and Soloveva, Natalia and Radvan, Michal and Marczak, Jarosław and UvarovaandPatenko, Natalia}, article_location = {Budapest}, article_number = {2}, keywords = {Large Taxpayers’ Office; tax administration; public revenue; Croatia; Russia; Poland; Czech Republic; Kazakhstan}, language = {eng}, issn = {2498-6275}, journal = {Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe}, title = {Tax Administration of Large Taxpayers in Some CEE and CIS Countries}, url = {http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182}, volume = {2018}, year = {2019} }
TY - JOUR ID - 1564156 AU - Bogovac, Jasna - Soloveva, Natalia - Radvan, Michal - Marczak, Jarosław - Uvarova-Patenko, Natalia PY - 2019 TI - Tax Administration of Large Taxpayers in Some CEE and CIS Countries JF - Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe VL - 2018 IS - 2 SP - 5-27 EP - 5-27 PB - Nordex Non-Profit Ltd. SN - 24986275 KW - Large Taxpayers’ Office KW - tax administration KW - public revenue KW - Croatia KW - Russia KW - Poland KW - Czech Republic KW - Kazakhstan UR - http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182 L2 - http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182 N2 - We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice. Some data are compared between countries and some for each country separately, due to the fact that differences in the above-mentioned countries, in size, economic and political aspects, vary substantially. Moreover, we were confronted with the limited scope of available information what made our comparison even more challengeable. Therefore, this work is, in a way, a pioneer attempt to compare specific national LTOs in one place. Our findings support the discussion that prove the hypothesis and enable recommendations. ER -
BOGOVAC, Jasna, Natalia SOLOVEVA, Michal RADVAN, Jarosław MARCZAK a Natalia UVAROVA-PATENKO. Tax Administration of Large Taxpayers in Some CEE and CIS Countries. \textit{Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe}. Budapest: Nordex Non-Profit Ltd., 2019, roč.~2018, č.~2, s.~5-27. ISSN~2498-6275.
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