Results 221 to 230 of about 1,927,042 (256)

Preventing Tax Base Erosion and Profit Shifting Occasioned by Offshore Indirect Transfer of Assets: Perspectives from Africa

World Tax Journal, 2022
One of the tax base erosion and profit shifting (BEPS) schemes that has been a major concern in developing countries over the last few years is the “offshore indirect transfer” of business assets to low-tax jurisdictions that facilitate tax planning so ...
A. Oguttu
semanticscholar   +1 more source

SUPERIORITY OF THE VAT TO TURNOVER TAX AS AN INDIRECT TAX ON DIGITAL SERVICES

National tax journal, 2019
Countries seeking to address the challenges of taxation in a digitalizing economy have proposed or enacted indirect digital services taxes (DSTs) rather than income taxes in part to attempt to avoid violating international income tax treaty obligations ...
Karl Russo
semanticscholar   +1 more source

Tax Structure on Economic Growth: A Comprehensive Analysis of Direct and Indirect Tax in Nigeria

International journal of research and innovation in social science
This study examined the relationship between tax structure and economic growth in Nigeria, specifically analyzing the comparative impact of direct and indirect taxes.
I. Nyiputen, TENTA, Andesicwuk
semanticscholar   +1 more source

Fiscal Pressure, Tax Competition and Environmental Pollution

Environmental and Resource Economics, 2018
Jun-Hong Bai, Jiayu Lu, Sijia Li
semanticscholar   +2 more sources

The Optimum Tax Structure: Reply

, 1976
P. Andersen
semanticscholar   +1 more source

Optimal indirect tax design in an open economy

International Tax and Public Finance, 2020
Yoshitomo Ogawa, Nobuhiro Hosoe
semanticscholar   +2 more sources

A Further Empirical Investigation of the Bankruptcy Cost Question

, 1984
E. Altman
semanticscholar   +1 more source

Trade, Environment, and Welfare in a Model of Monopolistic Competition

Eastern Economic Journal, 2012
Monica Das, S. Das
semanticscholar   +2 more sources

The theory of reform and indian indirect taxes

, 1984
E. Ahmad, N. Stern
semanticscholar   +1 more source

TAX DISTORTIONS AND HOUSEHOLD PRODUCTION

, 1990
A. Sandmo
semanticscholar   +1 more source