Results 11 to 20 of about 52,912 (167)

Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]

Problemi Ekonomiki
The aim of the article is to analyze and evaluate the European experience in organizing the functioning of the simplified tax regime in order to identify and substantiate effective solutions for reforming the national system of simplified taxation.
Kuz Vasyl I.
doaj   +1 more source

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
doaj   +1 more source

Single Transferable Votes with Tax Cuts [PDF]

SIAM Review, 2004
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
openaire   +3 more sources

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, Attila Szora Tamaș, Gabriel Szora Tamaș   +2 more
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE

Фінансово-кредитна діяльність: проблеми теорії та практики
The 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, Volodymyr Valihura, Volodymyr Horyn, Iryna Sydor, Illia Kramar, Vyacheslav Shulichenko   +5 more
doaj   +1 more source

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, Muszafarshah Mohd. Mustafa   +1 more
doaj   +1 more source

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
doaj   +1 more source