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FINANCIAL LAW
This article examines the evolution of approaches to understanding tax obligation rela-tionships. The author analyzes previously existing approaches to interpreting tax obligations, as well as their development. Based on significant changes in tax obligations associated with the transition to paying most taxes, fees, and insurance premiums to state ...
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This article examines the evolution of approaches to understanding tax obligation rela-tionships. The author analyzes previously existing approaches to interpreting tax obligations, as well as their development. Based on significant changes in tax obligations associated with the transition to paying most taxes, fees, and insurance premiums to state ...
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Bulletin for International Taxation
The single tax principle (STP) remains one of the most controversial ideas in international tax law. This article examines its content, relationship to established principles and practical implications, exploring whether solutions derived from the STP – notably the global minimum tax – can remain viable amid a fragmented international tax landscape ...
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The single tax principle (STP) remains one of the most controversial ideas in international tax law. This article examines its content, relationship to established principles and practical implications, exploring whether solutions derived from the STP – notably the global minimum tax – can remain viable amid a fragmented international tax landscape ...
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The Sufficiency of Single Tax Revenue:
The American Journal of Economics and Sociology, 1990Abstract. Statements claiming that the single tax would raise insufficient revenue to support modern governments have been damaging to Henry George's proposal to tax the rent of land. It is argued that these claims are a misleading way of assessing George's proposal. Firstly, it is shown that estimates of rent usually understate the revenue that would
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The Single Rate Business Tax: A Value Added Tax?
2010Thesis to obtain the LL.M. in Taxation. This dissertation tries to show that the "impuesto empresarial a tasa única" (single rate business tax) doesn't tax income, but consumption; it is a direct tax according to legal incidence, but also an indirect tax according to its object; it is a value added tax calculated according to the subtraction method; it
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Accounting and reporting of the single tax
Challenges of accounting for young researchersThe information technology sector has become an essential vector of economic and social transformation in the Republic of Moldova, contributing substantially to increasing the competitiveness and attractiveness of the national economy. In this context, the "Moldova IT Park" plays a central role in facilitating a stimulating tax environment ...
Ionela Stelea, Galina Badicu
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Tax Regulation Using A Single Agricultural Tax
European Proceedings of Social and Behavioural Sciences, 2020N. N. Tyupakova +3 more
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Single Tariff of Income Tax, the Principle of Fairness and Business Competitiveness Advantage
Formosa Journal of Multidisciplinary Research, 2022Johny Budiman
exaly