Matches in SemOpenAlex for { <https://semopenalex.org/work/W2594967086> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W2594967086 endingPage "95" @default.
- W2594967086 startingPage "90" @default.
- W2594967086 abstract "The paper covers the issue of control statements. Entering intoforce on 1 January 2016, this new measure requires VAT payersto send tax authorities control statements simultaneously withthe value added tax return. The authors focused on theproblematic aspects that relate to the production andsubmission of control statements. This particularly involvedthe issue of the strangling effect of sanctions stipulated bythe Act and that of unreliable payers in the business chain.Both of the observed traits can be seen to have a negativeimpact on honest tax entities that will incur additionaladministrative and financial costs in connection with thecontrol statement." @default.
- W2594967086 created "2017-03-23" @default.
- W2594967086 creator A5008048869 @default.
- W2594967086 creator A5052113548 @default.
- W2594967086 creator A5052523887 @default.
- W2594967086 date "2016-01-01" @default.
- W2594967086 modified "2023-09-23" @default.
- W2594967086 title "VAT Control Statement – problematic aspects" @default.
- W2594967086 hasPublicationYear "2016" @default.
- W2594967086 type Work @default.
- W2594967086 sameAs 2594967086 @default.
- W2594967086 citedByCount "1" @default.
- W2594967086 countsByYear W25949670862017 @default.
- W2594967086 crossrefType "journal-article" @default.
- W2594967086 hasAuthorship W2594967086A5008048869 @default.
- W2594967086 hasAuthorship W2594967086A5052113548 @default.
- W2594967086 hasAuthorship W2594967086A5052523887 @default.
- W2594967086 hasConcept C100001284 @default.
- W2594967086 hasConcept C119857082 @default.
- W2594967086 hasConcept C121955636 @default.
- W2594967086 hasConcept C144133560 @default.
- W2594967086 hasConcept C162118730 @default.
- W2594967086 hasConcept C162324750 @default.
- W2594967086 hasConcept C17744445 @default.
- W2594967086 hasConcept C187736073 @default.
- W2594967086 hasConcept C190253527 @default.
- W2594967086 hasConcept C199521495 @default.
- W2594967086 hasConcept C199539241 @default.
- W2594967086 hasConcept C2775924081 @default.
- W2594967086 hasConcept C2776291640 @default.
- W2594967086 hasConcept C2777026412 @default.
- W2594967086 hasConcept C2778069335 @default.
- W2594967086 hasConcept C2781027943 @default.
- W2594967086 hasConcept C41008148 @default.
- W2594967086 hasConceptScore W2594967086C100001284 @default.
- W2594967086 hasConceptScore W2594967086C119857082 @default.
- W2594967086 hasConceptScore W2594967086C121955636 @default.
- W2594967086 hasConceptScore W2594967086C144133560 @default.
- W2594967086 hasConceptScore W2594967086C162118730 @default.
- W2594967086 hasConceptScore W2594967086C162324750 @default.
- W2594967086 hasConceptScore W2594967086C17744445 @default.
- W2594967086 hasConceptScore W2594967086C187736073 @default.
- W2594967086 hasConceptScore W2594967086C190253527 @default.
- W2594967086 hasConceptScore W2594967086C199521495 @default.
- W2594967086 hasConceptScore W2594967086C199539241 @default.
- W2594967086 hasConceptScore W2594967086C2775924081 @default.
- W2594967086 hasConceptScore W2594967086C2776291640 @default.
- W2594967086 hasConceptScore W2594967086C2777026412 @default.
- W2594967086 hasConceptScore W2594967086C2778069335 @default.
- W2594967086 hasConceptScore W2594967086C2781027943 @default.
- W2594967086 hasConceptScore W2594967086C41008148 @default.
- W2594967086 hasLocation W25949670861 @default.
- W2594967086 hasOpenAccess W2594967086 @default.
- W2594967086 hasPrimaryLocation W25949670861 @default.
- W2594967086 hasRelatedWork W1488375773 @default.
- W2594967086 hasRelatedWork W1580705457 @default.
- W2594967086 hasRelatedWork W1648951990 @default.
- W2594967086 hasRelatedWork W2414338150 @default.
- W2594967086 hasRelatedWork W2922789649 @default.
- W2594967086 hasRelatedWork W2982001454 @default.
- W2594967086 hasRelatedWork W2995450160 @default.
- W2594967086 hasRelatedWork W3001695052 @default.
- W2594967086 hasRelatedWork W3046129373 @default.
- W2594967086 hasRelatedWork W3083936824 @default.
- W2594967086 hasRelatedWork W3122205727 @default.
- W2594967086 hasRelatedWork W3131373571 @default.
- W2594967086 hasRelatedWork W3138323006 @default.
- W2594967086 hasRelatedWork W3171519262 @default.
- W2594967086 hasRelatedWork W3194813911 @default.
- W2594967086 hasRelatedWork W3203541739 @default.
- W2594967086 hasRelatedWork W3204129851 @default.
- W2594967086 hasRelatedWork W64629181 @default.
- W2594967086 hasRelatedWork W2613407895 @default.
- W2594967086 hasRelatedWork W3155889046 @default.
- W2594967086 isParatext "false" @default.
- W2594967086 isRetracted "false" @default.
- W2594967086 magId "2594967086" @default.
- W2594967086 workType "article" @default.