Results 111 to 120 of about 175,582,694 (152)

On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal [PDF]

An important result due to Atkinson and Stiglitz (1976) is that differential commodity taxation is not optimal in the presence of an optimal nonlinear income tax (given weak separability of utility between labor and all consumption goods).
Louis Kaplow
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Direct Taxation - Directions of Harmonization [PDF]

Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals.
Narcis Eduard MITU
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An Online Collection of Biennial Reports of Historical Kansas State Taxation and Revenue Agencies, 1907/08-1914/16, 1939/40-1957 (Incomplete).

, 1908
"Containing suggestions and recommendations concerning legislation." Has occasional supplements: Kansas. State Commission of Revenue and Taxation. Supplement to the ...
Kansas. State Commission of Revenue and Taxation.
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An Assessment on the Problems and Improvements of a Simplified Taxation System in Korea

Korea International Trade Research Institute, 2018
openaire   +1 more source

Reform of the Simplified System of Taxation for Small Business in Belarus

, 2012
Valevich, Yury, Bach, Stefan
openaire   +1 more source

JUSTIFICATION OF THE CHOICE OF THE OBJECT OF TAXATION IN THE SIMPLIFIED SYSTEM OF THE TAXATION

Scientific Papers Collection of the Angarsk State Technical University, 2019
G. M. Bychkova
semanticscholar   +4 more sources

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Pros and Cons of the Simplified System of Taxation of Small Businesses

Экономика и управление: научно-практический журнал, 2021
В данной работе показаны положительные и проблемные стороны упрощенной системы налогообложения – налогового режима, выбираемого многими организациями малого бизнеса и индивидуальными предпринимателям (УСН).
Ю. А. Запольских, Эльза Фаизовна Сагадеева, Гульнара Рашитовна Нигматуллина   +2 more
semanticscholar   +2 more sources

Fiscal Efficiency of the Simplified Taxation System in Ukraine: An Information and Analytical Approach

International Conference on Intelligent Data Acquisition and Advanced Computing Systems: Technology and Applications
The fiscal efficiency of Ukraine’s simplified taxation system (STS) has been researched in the context of increasing uncertainty and the need for economic resilience. Conceptual foundations for the functioning of the STS have been outlined, with emphasis
V. Valihura, A. Ivanova, V. Sidliar, Tetiana Valihura   +3 more
semanticscholar   +3 more sources

CURRENT PROBLEMS OF APPLYING THE SIMPLIFIED TAXATION SYSTEM

Исследования и практика в социально-экономической и гуманитарной сфере: сборник статей XLIII всероссийской (национальной) научной конференции (Санкт-Петербург, Октябрь 2025)
В статье рассмотрены основные налоговые инициативы, посвященные мерам поддержки малого бизнеса и реформированию специальных налоговых режимов в Российской Федерации. Проведен анализ действующего законодательства по данному вопросу, предложены мероприятия
M. Karp, Елена Леонидовна Гулькова, Мария Валерьевна Типалина   +2 more
semanticscholar   +2 more sources

REGIONAL PECULIARITIES OF APPLICATION OF THE SIMPLIFIED SYSTEM OF TAXATION

Central Russian Journal of Social Sciences, 2019
O. Kozhanchikov
semanticscholar   +2 more sources