6533b7defe1ef96bd1276cb8
RESEARCH PRODUCT
Un approfondimento tecnico-giuridico sull’inserimento dei Certificati di Credito Fiscale nel sistema economico italiano
Massimo Costasubject
Settore SECS-P/07 - Economia AziendaleMoneta fiscale Moneta complementare Debito Passivitàdescription
The chapter develops, within a text devoted to the fiscal money, mainly under an economical point of view, an alternative point of view: the juridical one. The main problem dealed with is the legal feasibility of issuing Certified for Tax Credits. This study is conducted both under a private law approach and under a public law one. At the end, a properly accounting point of view is developped, under the provisions of generally agreed accounting standards and European Regulations on public sector accounts.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2015-01-01 |