Results 21 to 30 of about 299,114 (306)
TIJAB (The International Journal of Applied Business), 2023 Background: In 1998, under the Ottawa framework, the OECD and non-OECD countries agreed that any new taxation rules should adhere to the guiding principles, namely Neutrality, efficiency, certainty and simplicity, effectiveness, fairness flexibility ...
Jeffry Tatendashe Ndhlovu
doaj +1 more source
Principles of taxation as a means of implementing fiscal function of the tax
Проблеми Законності, 2015 Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation,
К. О. Гетьман
doaj +1 more source
Double Taxation Treaty Interpretation: Lessons from a Case Down Under
Potchefstroom Electronic Law Journal, 2020 In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for
Izelle du Plessis
doaj +1 more source
CLASSIC AND MODERN CONCEPTS ON TAX AND TAXATION SYSTEMS* [PDF]
Economica, 2019 The study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary ...
Luigi POPESCU, Larisa MISTREAN
doaj
The Domain of Desert Principles for Taxation
Erasmus Journal for Philosophy and Economics, 2018 Joseph Heath (2018) makes a strong case that the principles of fairness or desert that arise in social interactions have at best a loose connection to economic outcomes in decentralized markets.
Steven M. Sheffrin
doaj +1 more source
Principles of taxation of road motor vehicles and their possibilities of application
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of ...
Petr David
doaj +1 more source
THEORETICAL PRINCIPLES OF PROPERTY TAXATION [PDF]
Efektyvna ekonomika, 2019 Розглянуто основні принципи оподаткування А. Сміта, які застосовано до окремих видів податків, а саме: рівність, справедливість, визначеність, зручність. З’ясовано концепції оподаткування вчених різних наукових шкіл. Визначено, що представники класичної школи політекономії вбачали у податках лише їх фіскальне значення.
openaire +1 more source
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
core +1 more source
Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source
Problems and prospects of the development of taxation of cryptocurrencies transactions
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article is devoted to the problems of taxation of transactions with cryptocurrencies. Disagreements in the interpretation of the essence of cryptocurrencies in the recommendations of the regulators were revealed, which leads to the lack of a ...
O.V., O.S. , O.V.
doaj +1 more source