Results 11 to 20 of about 300,341 (301)
Maliye Çalışmaları Dergisi, 2023 The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
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Legal Principles of Taxation in Russia: Essential Reflection in Legislation
Финансы: теория и практика, 2020 The present paper aims to study the nature of taxation principles in Russia and analyze how they are structured and outlined in the legislation. The research is based on general scientific research methods, such as the comparative method and the method ...
S. D. Kazachenkov
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INCOME TAX: THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION [PDF]
Eastern European Journal of Regional Studies, 2023 The present research focuses on the study of income tax through the lens of accounting and the lens of taxation by establishing the interdependence links that are formed.
Liliana LAZARI, Roman VIERU
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Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
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SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
Вестник университета, 2020 Greening of taxation is an actual vector of reforming the tax system in the Russian Federation. However, the principal approaches of this tool for regulating economic processes currently require comments and explanations, as well as justification of the ...
L. S. Samodelko, M. V. Karp
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Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0
Studia Iuridica Lublinensia, 2022 The principles of taxation are one of the most important issues underlying tax systems as such. In spite of this fact, recently the scientific debate has been moving in a different direction and these seemingly straightforward issues have not received ...
Miroslav Štrkolec, Ladislav Hrabčák
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Baltic Journal of Economic Studies, 2020 Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the ...
Olha Dmytryk, Oksana Makukh
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Теоретические аспекты построения оптимальной системы транспортного налогообложения [PDF]
, 2016 Целью данной статьи является анализ теоретико-методологических основ построения оптимальной системы транспортного налогообложения с выделением классификационных признаков, функций и принципов построения такой системы.
Leontyeva, Y. V. +3 more
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The egalitarian sharing rule in provision of public projects [PDF]
, 2005 In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it.
Bogomolnaia, Anna +3 more
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THE ESSENCE AND THE ROLE OF TAXES - THE PRINCIPLES OF TAXATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The actual principles of taxation are in the form of a harmonious and coherent system. The four fundamental principles of taxation are considered "canons of taxation" and "golden principles", since they have proven their validity over time. They can be
POPESCU LUIGI
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