Results 51 to 60 of about 5,437,480 (191)
Вестник университета, 2019 In the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime.
O. Gavrilina, M. Surkova
doaj
Establishment of Special Economic Zones after the Moratorium: Motives, Trends, Patterns [PDF]
Финансовый журналImprovement of the investment climate is one of the main priorities of the Russian tax policy, in which special economic zones (SEZ’s) play a significant role. The pace of their creation has increased significantly in recent years.
Vladimir V. Gromov
doaj +1 more source
Business splitting: compliance with the principle of tax certainty in law enforcement practice
Правоприменение, 2020 The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article.The aim of this paper is to ...
Karina A. Ponomareva
doaj +1 more source
Tax compliance under tax regime changes [PDF]
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core
Getting From Here to There: The Transition Tax Issue
, 2017 If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr. +2 more
core +6 more sources
Вестник университета, 2016 In the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime.
O. Gavrilina, M. Surkova
doaj
Mineral resources governance, the UK petroleum fiscal regime: a historical evaluation [PDF]
, 2014 After 40 years of oil investments, the UK is now a mature oil province. During these 40 years or so, the UK Government has changed the type of governance it uses to manage its petroleum resources.
Abdo, H, Abdo, Hafez
core
FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS
Russian Journal of Economics and Law, 2013 The article views the issues of applying the taxation system for agrarian producers, as well as problems arising when calculating the added value tax, and some ways of their solution.
A. M. Tufetulov +2 more
doaj
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
TAX PROFILES OF THE DIGITAL ECONOMY
Civitas et Lex, 2019 Computer science and technological developments of the last decades has impacted considerably on the forms and methods of production and circulation of wealth, encouraging the spread of new activities completely dematerialized within a social and ...
Salvatore Antonello Parente
doaj +1 more source