Results 41 to 50 of about 5,437,480 (191)
Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation [PDF]
, 2019 Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also expanding the safety net when they subsidize the ...
Inter-American Development Bank
core +1 more source
Tax penalties in SME tax compliance
Financial Theory and Practice, 2016 Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant.
Artur Swistak
doaj +1 more source
TRANSFORMATION OF TAX SYSTEM IN A SECTION OF SPECIAL TAX REGIMES
Статистика и экономика, 2016 Creating favorable conditions for development of small and medium business - one of the key directions of management of state economy. At the present stage small business is considered as the reserve promoting development of national economy as a whole.
Elena B. Shuvalova +1 more
openaire +1 more source
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 ...
openaire +4 more sources
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
doaj +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
doaj +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.
openaire +1 more source
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
openaire +1 more source
Legacies and successions tax law Law pamphlets
, 1919 Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core +1 more source