В статье раскрываются вопросы правового анализа противоправности и возмещение убытков, как условий наступления гражданско-правовой ответственности налоговых...

<i>В статье рассмотрена методика контрольных воздействий на налогоплательщика. Оценена необходимость и возможные эффекты от проведения разных типов мероприятий...</i>

Раскрыты теоретические и методические основы влияния принципов налогообложения на взаимодействие налоговых органов и хозяйствующих субъектов. Рассмотрено...

Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to achieve the MDG and poverty reduction objectives. With these goals in mind, most...

The article deals with the formation of administrative innovations in managing the implementation of tax inspections. In order to build the innovative administrative system there have been developed a management toolkit for implementation of tax inspections which allows developing a management...

The global crisis left Albania fairly unscathed and ushered in the needed economic rebalancing. The policy framework has been challenged in the post-crisis environment significant headwinds. Despite improvement, external imbalances remain elevated. Fiscal consolidation in terms of a more...

Armenia’s growth has picked up in 2011, led by manufacturing, mining, and services, while agriculture has rebounded from the collapse. Credit continues to grow rapidly, particularly in foreign currency and based on strong inflows to banks. Inflation has come down sharply, reflecting...

The Executive Board of the IMF has completed the fifth review of Greece’s economic performance under a program supported by a three-year Stand-By Arrangement (SBA) for the country. The completion of the review enables the immediate disbursement of an amount equivalent to SDR1.9 billion,...

The Netherlands has a long-standing legal framework concerning Anti-Money Laundering and Combating the Financing of Terrorism preventive measures, which dates back to 1993. The legal framework for Customer Due Diligence is generally adequate; however, a number of provisions are problematic. The...

In this study, antimoney laundering and counterterrorist financing measures (AML/CFT) were summarized. The measures taken to strengthen the financing system are analyzed. Albania’s level of compliance with financial action task force (FATF) is assessed. Legal systems and related...