Results 241 to 250 of about 3,401,996 (287)
Some of the next articles are maybe not open access.
Direct and Indirect Tax Updates - December 2020: Direct Taxes
The Management Accountant Journal, 2021No Abstract.
openaire +1 more source
Tax‐and‐Transfer Tensions: Designing Direct Tax Structures [PDF]
Australian Economic Review, 2010 Abstract Direct tax structures are regularly revised and debates over changes are heated. Taxes affect the behaviour of individuals and families in ways which are hard to predict, but which impose constraints on governments trying to achieve their objectives.
openaire +1 more source
The Harmonization of Direct Taxes
2023Abstract This chapter has examined the extent to which there is harmonization of direct taxes in the European Union. It was shown that, broadly, what could currently be considered as the direct tax legislation of the European Union is a patchwork of minimum rules (enacted through directives) which try to address some of the distortions ...
openaire +1 more source
Excise taxes and directions for improving excise taxes
Экономика и предпринимательство, 2021Акцизное налогообложение - один из древнейших инструментов пополнения казны государства. Его особая привлекательность обусловлена возможностью гибкого повышения совокупных бюджетных поступлений за счет роста собираемости налогов с наиболее рентабельных производств.
openaire +1 more source
Impact of Tax Incentives on Foreign Direct Investment: Evidence from Africa
Sustainability, 2021Luboš Smutka +2 more
exaly