Results 11 to 20 of about 57,504 (166)
Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation [PDF]
Revista de Studii Financiare, 2023 The discussion on single taxation vs. progressive taxation returns periodically and always in times of budgetary crisis, which in turn induces the economic crisis and not the other way around, as normal.
Ramona-Ionela Haraguș +2 more
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Navigating optimal treaty-shopping routes using a multiplex network model.
PLoS ONE, 2021 The international tax treaty system is a highly integrated and complex network. In this system, many multinational enterprises (MNEs) explore ways of reducing taxes by choosing optimal detour routes.
Sung Jae Park, Kyu-Min Lee, Jae-Suk Yang
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Single Transferable Votes with Tax Cuts [PDF]
SIAM Review, 2004 Some tally methods for preferential elections are discussed from the following point of view: How well do they respect a wish from the voter that subsidiary votes in the ballot cannot hurt the chances of the ballot's top-ranked candidate? The standard variation of single transferable votes (STV) is constructed to obey this principle, but other defects ...
openaire +3 more sources
Tax competition and tax harmonization in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2004 The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax ...
Danuše Nerudová
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WAYS TO DEVELOP TAX SYSTEMS IN AGRICULTURAL FORMS OF ECONOMIC MANAGEMENT
Статистика и экономика, 2016 Following article devoted to consideration of possible ways to develop tax system in agricultural forms of economic management. Principles of tax reforming for agricultural sector are presented, in addition initial analysis has been done for single ...
Igor Yu. Pelevin
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Фінансово-кредитна діяльність: проблеми теорії та практикиThe reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation
Andriy Krysovatyy +5 more
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Modern System of Local Taxes and Fees in Ukraine [PDF]
Societas et Iurisprudentia, 2016 Local taxes and fees are the financial basis of the local self-government. The implementation of the constitutional guarantees of independence of local governments depends on securing sufficient and stable sources of own revenues of local budgets in the ...
Igor Ivanovich Babin
doaj
Buoyancy Estimates of Malaysia's Tax System 1961 – 1998
Malaysian Management Journal, 2020 Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy.
Jeyapalan Kasipillai +1 more
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Revisiting the debate on harmful tax competition in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Globalization leads to economic benefits for some countries but may have also many serious negative side effects for others. The increased mobility of economic activities may result in a sharp increase in tax competition between countries.
Veronika Sobotková
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Forecasting of Groundwater Tax Revenue Using Single Exponential Smoothing Method [PDF]
E3S Web of Conferences, 2019 Setting the target of groundwater tax revenues for the next year is an important thing for Kutai Kartanegara Regional Office of Revenue to maximize the regional income and accelerate regional development.
Khairina Dyna Marisa +3 more
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