Topicality of the problem under discussion is related to a complicated situation arising between a taxpayer and State Revenue Service (SRS) of Latvia in connection with application of law, when settling disputes arising in the process of tax administration. There are topical problems of tax audit in...

The needs of companies in capital cheapening lead to the emergence of new financing patterns. One of such patterns based on the substitution of equity capital by the debt capital is hidden or thin capitalization. When used within a framework of a group of companies the cheapening of financing takes place...

In all countries of the world, small business units form the core of the local economy, and key players in generating value added. In this paper, part of our work is devoted to a theory of State control over private entities and on the behavior of Cameroonian businessmen to constraints imposed by OHADA...

The research is based on the hypothesis that different special tax regimes have non-identical impact on the level of entrepreneurial activity. Special tax regimes, combined with the actual conditions of individual entrepreneurs, as well as a variety of contributing factors can form a special business...

The article focuses on the nature and factors that define tax potential of a state. Tax potential is unlocked during the process of forming tax liabilities according to an existing procedure and rules of tax assessment. The article also shows relation among the actual, latent and prospective tax base...

On a global level, the high net worth population is expanding, and the wealth of high net worth individuals (HNWI) is increasing rapidly. For various reasons, high net worth families and individuals are searching for vehicles to assist them in safeguarding and conveniently managing their wealth. Private...

This article focuses on the prospects of adapting unconventional tax mechanisms to tax management of a secular multicultural nation. The purpose of the study was to evaluate tolerance factors to socially oriented taxation as viewed by those not well aware about religious taxation policy. Research methods...

This paper finds that the firms involved in the Luxembourg Leaks ('LuxLeaks') scandal are less transparent measured by the engagement in earnings management, analyst coverage, analyst accuracy, accounting standards and auditor choice. The analysis is based on the LuxLeaks sample and compared to a control...

The article focuses on presenting instruments of taxation system in Poland and its main problem - tax gap. The current tax system in Poland is presented, by definition, on four planes: set of taxes, tax administration, tax law and the principles according to which it should operate. The study discusses...