Results 11 to 20 of about 4,069,198 (357)

Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic [PDF]

open access: yesФинансовый журнал, 2022
The timeliness of this research is determined by the large-scale changes taking place in the world economy under the influence of digitalization, which accelerated during the COVID-19 pandemic.
Elena N. Timchenko   +1 more
doaj   +1 more source

Financial implications of globalization and new technologies Ukraine international relations [PDF]

open access: yesSHS Web of Conferences, 2021
Research background: The world will change radically after the COVID-2019 pandemic. The transformation of financial globalization is already taking place.
Calinescu Tetyana   +2 more
doaj   +1 more source

PERSONAL INCOME TAX IN UKRAINE: DETERMINANTS` ANALYSIS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
Further reforming of the Ukrainian tax system in order to improve the mechanism of personal income taxation (PIT) and filling local budgets points out the relevance of the research.
F. Zhuravka   +4 more
doaj   +1 more source

Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation [PDF]

open access: yesRevista de Studii Financiare, 2023
The discussion on single taxation vs. progressive taxation returns periodically and always in times of budgetary crisis, which in turn induces the economic crisis and not the other way around, as normal.
Ramona-Ionela Haraguș   +2 more
doaj   +1 more source

Settling and Unsettling the Transnational Legal Order of International Taxation

open access: yes, 2020
Postprint. Please cite as: Genschel, Philipp and Thomas Rixen (2015) Settling and Unsettling the Transnational Legal Order of International Taxation, in: Gregory Shaffer, Terence Halliday (Ed.): Transnational Legal Orders. Cambridge, Cambridge University
Philipp Genschel, T. Rixen
semanticscholar   +1 more source

International Double Taxation. Content, Consequences and Avoidance (II)

open access: yesCECCAR Business Review, 2020
This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
doaj   +1 more source

ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE

open access: yesВестник университета, 2020
The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations.
N. A. Poponova, T. I. Minina
doaj   +1 more source

Considerations Regarding the International Taxation [PDF]

open access: yesTheoretical and Applied Economics, 2007
Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure ...
Tatiana Mosteanu, Mihaela Iacob
doaj   +1 more source

International Double Taxation. Content, Consequences and Avoidance (I)

open access: yesCECCAR Business Review, 2020
This paper investigates the choice of international double taxation avoidance methods by two different companies engaged in cross border economic relations, in countries that mutually exchange foreign direct investment.
Adriana CAZACU
doaj   +1 more source

The proposal of taxation of international passenger transport with respect to the including into the travel services

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation.
Milena Otavová, Veronika Sobotková
doaj   +1 more source

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