کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
981332 1480385 2014 8 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Dysfunctionalities of Faulty Fiscal Inspections for Tax Payers: The Case of Detachment for Work Reasons
ترجمه فارسی عنوان
ناکارآمدی از بازبینی های مالی ناقص برای پرداخت کنندگان مالیات: موارد جداسازی برای کار
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
چکیده انگلیسی

This article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fiscal status of detachment (an aspect that is regulated by internal and international normative acts). It intends, therefore, to be an analysis on the danger of dysfunctionalities of a fiscal inspection on the activity of the tax payers (or simply put the abridged interpretation of the legislation, in order to attract large amounts of money to the state budget by any means), in order to perturb, block, or even bankrupt them. For this, this article will present a real case in order to explain the above-mentioned situation.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia Economics and Finance - Volume 16, 2014, Pages 498-505