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Соблюдение налогового законодательства на этапе процедуры проверки

Соблюдение налогового законодательства на этапе процедуры проверки

Нето ду Эспириту Сант

48,30 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Empresa y gestión
ISBN:
9786207666270
48,30 €
IVA incluido
Disponible

Selecciona una librería:

  • Librería Samer Atenea
  • Librería Aciertas (Toledo)
  • Kálamo Books
  • Librería Perelló (Valencia)
  • Librería Elías (Asturias)
  • Donde los libros
  • Librería Kolima (Madrid)
  • Librería Proteo (Málaga)
Sobre IBD

Основная цель данного исследования - оценить, насколько выше уровень соблюдения налогового законодательства в ходе инспекционных процедур на острове Принсипи, чем на острове Сан-Томе. Таким образом, на основе данных о налоговых корректировках налоговой базы двух островов и с использованием модели, рассчитанной методом обыкновенных наименьших квадратов, видно, что на острове Принсипи наблюдается преобладание добровольных регуляризаций налоговой базы над всеми налоговыми корректировками, внесенными в ходе процедуры проверки, по сравнению с ситуацией на острове Сан-Томе, где добровольные регуляризации имеют меньший перевес среди всех внесенных налоговых корректировок. Полученные результаты позволяют сделать вывод о том, что соблюдение налогового законодательства в ходе процедуры проверки выше на острове Принсипи, чем на острове Сан-Томе.

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