Results 101 to 110 of about 300,341 (301)

LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES

open access: yesRussian Studies in Law and Politics
The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation.
Regina E. Witzke   +2 more
doaj   +1 more source

Dataset for determining rational taxation value with incompatible criteria of economic efficiency and equity

open access: yesData in Brief, 2019
This article is essentially a dataset necessary for analysing the taxation. The data analysis has allowed to determine the optimal taxation model, when the criteria of economic efficiency and equity are incompatible.
Elvir Munirovich Akhmetshin   +5 more
doaj   +1 more source

Реформування майнового оподаткування у контексті світового досвіду [PDF]

open access: yes, 2004
Аналізуються соціально-економічні підходи щодо становлення інституту майнового оподаткування в Україні, окреслюються критерії його ефективності.
Буряк, О. П.   +2 more
core  

The Principles and Methods of Taxation. [PDF]

open access: yesThe Economic Journal, 1906
C. F. Bastable, G. Armitage-Smith
openaire   +2 more sources

Introduction, Comparative Income Taxation: A Structured Analysis [PDF]

open access: yes, 2004
This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United ...
Arnold, Brian J., Ault, Hugh J.
core  

Embedding Chemistry and Pharmacy Into Sustainability

open access: yesAngewandte Chemie International Edition, EarlyView.
Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley   +1 more source

Croatian Accession to the European Union: Economic and Legal Challenges [PDF]

open access: yes
This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU.
Danijela Kulis   +3 more
core  

Economics of taxation within a federal context [PDF]

open access: yes, 2013
An earlier draft of this paper was presented at the conference of the Tax Research Network, Faculty of Law, University of Cambridge, September 2002The economic principles regarding taxation in a federal context are re-examined in the context of European ...
James, Simon
core  

Tax system performance in the Republic of Serbia [PDF]

open access: yes
Determination of Serbia to join and integrate into European Union (EU) calls for further reforms in economic laws and standards, among which, taxation policy takes one of the top places. After many years of preparations and delays, the Republic of Serbia
Cuzovic, Djordje
core   +1 more source

Taxation of financial intermediation : measurement principles and application to five African countries [PDF]

open access: yes
The purpose of this study is to set out a practical method for analyzing how inflation, interest ceilings, reserve requirements and like impositions have had tax-like effects and how they can be compared with explicit taxes.
Chamley, Christophe, Honohan, Patrick
core  

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