Search Results - subject:"THE INCOME TAX"

Rose, Manfred - In: Zeitschrift für Wirtschaftspolitik 72 (2023) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10014288912

13.1. ОПРЕДЕЛЕНИЕ ОПТИМАЛЬНОЙ СТАВКИ НАЛОГА НА ПРИБЫЛЬ ДЛЯ ПОВЫШЕНИЯ ФИНАНСОВОЙ ПРИВЛЕКАТЕЛЬНОСТИ ИНВЕСТИЦИОННОГО ПРОЕКТА...

АНАТОЛЬЕВНА, ЗАЙЦЕВА ЕЛЕНА; … - In: Бизнес в законе. … (2011) 3, pp. 217-220

Решается задача определения оптимальной ставки налога на прибыль, при которой инвестиционный проект является наиболее прибыльным. Задача решается на...

Persistent link: https://www.econbiz.de/10011247498

TAXATION IN GERMANY

Păiuşan, Robert; Dincă, Violeta Mihaela; Panea, … - In: Theoretical and Applied Economics 12(541)(supplement) (2009) 12(541)(supplement), pp. 66-69

matter, as well from recent scientific papers based on this topic. The spotlight is given to the income tax and in that …

Persistent link: https://www.econbiz.de/10008675964

Special or unusual defences or “extenuating circumstances” that may be pleaded for the purposes of remission of penalties in income tax matters

Goldswain, G.K. - In: Meditari Accountancy Research 11 (2003) 1, pp. 45-66

The general meaning of “extenuating circumstances” for the purposes of section 76(2)(a) of the Income Tax Act, No. 58 …

Persistent link: https://www.econbiz.de/10014930371

The personal circumstances of the taxpayer as a defence or as a plea of “extenuating circumstances” for the purposes of remission of penalties in income tax matters

Goldswain, G.K. - In: Meditari Accountancy Research 11 (2003) 1, pp. 67-79

Heavy penalties may be imposed on a defaulting taxpayer in terms of section 76(1) of the Income Tax Act, 58 of 1962 …

Persistent link: https://www.econbiz.de/10014930372

The conduct of the taxpayer ‐ Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters?

Goldswain, G.K. - In: Meditari Accountancy Research 10 (2002) 1, pp. 71-85

imposed in terms of section 76(1) of the Income Tax Act. The objective of this article is to examine whether the conduct of …

Persistent link: https://www.econbiz.de/10014930355

Reliance on professional and non‐professional advisors or staff as a defence to the imposition of penalties in income tax matters

Goldswain, G.K. - In: Meditari Accountancy Research 9 (2001) 1, pp. 137-154

themselves in default for the purposes of section 76(1) of the Income Tax Act and additional tax (referred to as a “penalty” by …

Persistent link: https://www.econbiz.de/10014930340