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Taxation under the Diia City legal regime: is a special tax regime?
Problems of legalityThe relevance of the article is due to the study of theoretical and practical problems of creating separate conditions of taxation within the Diia City legal regime and the continuation of the study of tax regimes. The purpose of the article is to analyze the provisions of the tax legislation regulating the specifics of taxation within the Diia City ...
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Special Tax Zones and the World Trade Organization [PDF]
, 2019 A special tax zone (STZ) is a preferential tax regime that is ring-fenced. A preferential tax regime is ring-fenced when the sponsoring country effectively protects its domestic economy from the harmful effects of its own tax breaks.
Avi-Yonah, Reuven S. +1 more
core +1 more source
The 2019 Tax Competitiveness Report: Canada’s Investment and Growth Challenge
The School of Public Policy Publications, 2020 Over two decades, Canada gradually made its tax regime highly competitive by lowering its federal-provincial corporate income tax rate and working to improve tax neutrality and broaden its corporate tax base. That has changed.
Jack Mintz, Philip Bazel
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Disruptions in global fertilizer markets and climate targets have increased interest in fossil‐free mineral nitrogen fertilizers. This study examines farmers' preferences for conventional (fossil‐based) and fossil‐free fertilizers using a labeled discrete choice experiment with 211 Swedish farmers.
Nasir Adam +5 more
wiley +1 more source
Systematization of Tax Measures to Support Russia’s Technological Sovereignty [PDF]
Финансовый журналThe development of Russia’s technological sovereignty is one of the priority tasks of the Russian Government. To stimulate and support companies in developing sovereignty, the state applies various state support measures, including tax concessions and ...
Artem A. Golakov, Rimma A. Petukhova
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Farmers’ Protests in Germany: Media Coverage and Types of Bias
Agribusiness, EarlyView.ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley +1 more source
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +1 more source
Cogent Business & ManagementThis study revisits the academic disagreement on the impact of resource rent tax design on oil and gas companies. The disagreement relates to whether the petroleum special tax on the Norwegian Continental Shelf leads to under- or over-investments ...
Julide Ceren Ahi +4 more
doaj +1 more source
Forecast assessment of tax revenue in the context of application of special tax regimes
Налоги и налогообложение, 2020 This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty.
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Reforming the tax system: From special tax regimes to general system of taxation [PDF]
Finance and Credit, 2020 Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system. Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to
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