Taxation, by its nature, is closely linked to the economy and economic system. Everyday the economic entities experience the influences of fiscality and state over the course of their current activities through fiscal regulations because they can not ignore their role of contributor to the...

The existence and functioning of economic entities take place in an environment where the state through its fiscal institutions, makes its presence felt strongly and continuously through a number of laws, decrees, regulations, orders, circulars issued, published, repealed wholly or partially,...