English, Article, Journal or magazine article edition: Informatia contabila si controlul fiscal; Tax Information and Tax Audit ciumag, marin

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Bookmark: http://trove.nla.gov.au/version/104997
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Informatia contabila si controlul fiscal; Tax Information and Tax Audit
Author
  • ciumag, marin
Physical Description
  • preprint
Notes
  • The essential characteristic of taxable matter is its great diversity, consequence of multiple forms under which income is in economy. Regarding some taxes, the taxable matter can be mistaken for the tax basis, while, regarding other taxes it constitutes a resultant of the unification of many elements or application of some diminution procedures of taxable matter. This paper debate about the evaluation methods of taxable matter, the existence or non-existence of deductions of some elements, in order to determine taxable basis, the characteristics of quotations and the application methods of those ones, to whom is added the influence of decreases and increases, constitute elements of technical nature.
  • tax audit; tax information; evaluation methods
  • RePEc:pra:mprapa:16279
Language
  • English
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