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Mokesčių objekto teisinis reguliavimas Lietuvoje reorganizavimo procesuose / Legal Regulation of Tax Object in Lithuania in the Process of ReorganizationKadanaitė, Danutė 29 March 2006 (has links)
In the directive of the council of Europe for the common tax system, a common principle for the merging division, alienation and shares exchanging of varions state members, is applied in order the processes of reorganization would not be aggravated by limitations, obstacles and restrictions, appearing due to tax regulations. In this Master work the legal reglamentation of tax objects is being analised in the context of the reorganization process, aiming to elucidate if the above mentioned principles are not violated during this process.
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Zdaňování příjmů ze závislé činnosti a funkčních požitků / Taxation of income resulting from employment and emolumentsKymlová, Petra January 2012 (has links)
This text deals with taxation of incomes of subordinate aktivity. This text is divided into seven chapters. In the Introduction is described aims and method of achievement. The aims is attention to breaking of duty some emplyers, result of their action and possibilities of remedy. The first chapter focuses on explain the term of income tax, position in systém of taxes in the Czech Republic. This chapter compares income tax with another payments to public budget and records historic development income tax in our area. The second chapter desribes the main and the secondary signs of income tax. The main signs are subject, object, ground, rate and due of tax. The secondary signs are liberation of tax, tax-free parts of tax and abatement of tax. The third chapter describes rights and duties tax-payers in the cases applying abatements of tax, applying tax-free parts of tax and presentation of tax return. The fourth chapter given information on duties of eployers. This duties refer to advance payments and their annual clearing and another duties along § 38j Tax Law. The fifth chapter practic demostrates problems with the breaking of duties emplyers. They are described the results of breaking of duties employers. In the next paragraph concentrates on duties of trustee in bankruptcy. The Conclusion...
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Gyventojų pajamų mokesčio analizė ir tobulinimas / Analysis and Improvement of Tax on Personal IncomeAdomaitienė, Rita 25 May 2005 (has links)
Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show why tax is needed; 2. to do the analysis of income tax and the burden of taxation; 3. to make suggestions how to improve income tax. The methods of research: in combining methods of analysis (monographic, statistic, logical, horizontal and vertical analysis ) and means (comparicon, graphical) to present suggestions how to improve the Tax of Personal Income.
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