Results 21 to 30 of about 1,119 (145)

Symbiosis of intermodal terminals and free zones

open access: yesSerbian Journal of Management, 2023
Globalism is entering a new phase that creates space for regional investments. The trend of offshoring is beginning to weaken and trend of nearshoring investments are increasing.
Aleksandar Simonović, Dragan Kostić
doaj   +1 more source

Are the EU Member States Ready for the New Union Customs Code: Emerging Legal Issues On the National Level

open access: yesEconomics and Culture, 2017
In 2016, the European Union has launched a new and ambitious project for the future regulation of international trade in the European Union and the rules of its taxation: since the 1 May 2016, the new Union Customs Code (UCC) has entered into force.
Valantiejus Gediminas
doaj   +1 more source

CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)

open access: yesФинансы: теория и практика, 2018
The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO ...
M. A. Ryl’skaya   +2 more
doaj   +1 more source

PROBLEMS OF THE AGREEMENT ON CUSTOMS VALUE OF GOODS AND TRANSFER PRICE IN FOREIGN ECONOMIC CONTROLLED OPERATIONS OF THE ENTERPRISES OF UKRAINE

open access: yesAktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2019
With the integration of the national economy into the global economic space, significantly are growing the volumes of foreign economic operations, most of which are carried out between related enterprises. Such operations are at the same time the subject
Iryna Pryimak   +2 more
doaj   +1 more source

The Consequences of Indirect Taxation on Consumption in Nigeria

open access: yesJournal of Open Innovation: Technology, Market and Complexity, 2020
This research tests the consequences of Nigeria’s indirect taxes on consumption. There are two reasons why the government imposes taxes on goods and services in Nigeria.
Cordelia Onyinyechi Omodero
doaj   +1 more source

Impact of Custom Duty and Rahdari Tax on Trade during the Mughal Period

open access: yes, 2022
In the Mughal period, in addition to land revenue, more taxes were imposed, mainly on internal and external trade. Rahdari tax and Custom Duty were the chief among them. In addition to all this, the state used to get gifts from various quarters, huge amount of money in the war and tributes.
openaire   +2 more sources

DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT

open access: yesВестник университета, 2016
The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the ...
S. Mamaev
doaj  

DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT

open access: yesВестник университета, 2019
The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the ...
S. Mamaev
doaj  

TAXATION AND SOCIAL SERVICES: EVIDENCE FROM NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2022
This study econometrically examined taxation effect on social services in which how taxation incomes finance education services were investigated. Data were collected from FIRS bulletin and CBN statistical bulletin covering 1981 to 2020.
ADEGBITE   +2 more
doaj  

CASH FINANCIAL FLOWS PERFORMANCE ON THE OCCASION OF COLLECTING STATE TREASURY BUDGETARY CLAIMS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The present paper analyzes the financial flows caused by the collection of taxes and other budget payments from businesses or other legal entities and individuals who have accounts with commercial banks, fact which amends the volume and structure of ...
RISTI LUCIA
doaj  

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