Results 261 to 270 of about 299,114 (306)
Some of the next articles are maybe not open access.

Principles of International Taxation

2023
This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies.
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Principles of Corporate Taxation

2001
AbstractDescribes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, integration problems between the corporate and individual income taxes, incidence of the tax and so on.
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Kautilya on principles of taxation

Humanomics, 2009
PurposeThe purpose of this paper is to present Kautilya's principles of taxation during the fourth century BCE.Design/methodology/approachModern tools of economic analysis are used to present Kautilya's principles on income taxation.FindingsKautilya implicitly suggests a linear income tax.
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Legal Principles of Family Taxation

Journal of Russian Law, 2016
The article focuses on the tax legal basis for family policy realization in Russia. The subject of the research is the principles of family taxation, their definition and implementation in the domestic legislation. Russian tax legislation is based on individual taxation of physical persons’ income.
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Principles and Methods of Taxation

2018
Purpose The purpose of the paper is to study available methods and principles of taxation and substantiate a necessary introduction of technical innovation principle. Methodology The methodology background is systematization and classification methods. Also, we applied ones of regression and correlation analysis.
Irina V. Gashenko   +2 more
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Principles of Taxation for People Who Have Principles

SSRN Electronic Journal, 2000
All governments need money in order to pay for the cost of operations. There are a number of ways that they can obtain the funds they need. Economies that are emerging from central planning to a market system are in a unique position in this regard - some would say enviable - because they have not built up large, burdensome tax collecting bureaucracies
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The Liberal Principles of Taxation

2001
The engine of a complex liberal theory of democratic tax law is the participation of individuals in the making of tax norms1. The most compelling argument to assert that somebody is obliged to pay a tax is to show that people are taxing themselves. To put it in more specific terms, legitimacy is to be derived from the right to participate on equal ...
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Principles of Taxation for Developing Countries

1990
Abstract Tax systems should be judged and proposals for reform analysed in relation to systematic criteria and principles. Central amongst these will be the effects on the behaviour and welfare of participants in the economic system.
Ehtisham Ahmad, Nicholas Stern
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On the Principles of Political Economy, and Taxation [PDF]

open access: possible, 2014
This work, originally published in 1817, is one of the founding texts of modern economics. Enormously successful as a stockbroker, David Ricardo (1772–1823) was able to lead the life of a wealthy country squire, while his intellectual interests caused him to move in the circles of Thomas Malthus and James Mill.
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