Results 61 to 70 of about 5,437,480 (191)

Does the UK now have the most competitive tax regime in the G20?

open access: yes, 2013
Professor Michael Devereux, Director of the Oxford University Centre for Business Taxation, considers the competitiveness of the UK's tax regime in the wake of the Chancellor's announcement that the UK's rate of Corporation Tax will be reduced to 20 ...
Devereux, Michael
core  

Transparency, Trust, Transnationality, and Tax Compliance: Lessons from Google's Financial Reporting Practices in New Zealand

open access: yes
Using New Zealand as an example, this article discusses how tax transparency influences public trust in governing institutions, trust in the private sector, and social trust among taxpayers, with a particular emphasis on the challenges of the corporate ...
Plekhanova, Victoria
core   +1 more source

Análisis de la Aplicación del Método del Efecto Impositivo en las Sociedades Patrimoniales

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2004
En este trabajo se reflexiona acerca de las particularidades que tendrá la aplicación del método del efecto impositivo en las compañías a las que resulte aplicable el régimen fiscal especial de sociedades patrimoniales.
José Moreno Rojas
doaj  

Tax pilot for self-employed: withdrawal from shadow employment for the purposes of strategic economic development

open access: yesE-Management
The interim results of the tax experiment implemented from 2019 to 2029 in Russia in relation to individuals belonging to the self-employed category have been summarized. The conducted research has revealed positive aspects of the experiment: increase in
R. G. Akhmadeev
doaj   +1 more source

Management of Tax Payments Under the Definitive Value Added Tax Regime

open access: yesEconomics and Business, 2018
There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the ...
Jurušs Māris, Feldbergs Ģirts
doaj   +1 more source

Sales tax facts

open access: yes, 1933
This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...

core  

The Influence of the Case Law of the Court of Justice of the European Union on the Taxation of Income Derived from the Exploitation of Intellectual Property Rights

open access: yesAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
The case law of the CJEU impacts and influences national law through the mandatory nature of the judgments pronounced by the Union court. In the field of taxing income derived from the exploitation of creative activities, questions concerning the ...
Andreea Iuliana PRISACARIU
doaj   +1 more source

Incentivising private health insurance through the income tax regime: Capitalising on behavioural models

open access: yes, 2011
The Australian income tax regime is generally regarded as a mechanism by which the Federal Government raises revenue, with much of the revenue raised used to support public spending programs.A prime example of this type of spending program is health care.
Sadiq, Kerrie, Johnston, Andrew
core  

Investment Tax Incentives and Preferences of Enterprises in St. Petersburg

open access: yesЭкономика и управление, 2019
Organizations employing a general tax system bear a heavy tax burden. Thus, the average tax burden by type of activity (as per the Russian National Classifier of Economic Activities) ranges from 5.22% in garment and textile manufacturing to 72.02% in ...
Sergey A. Vasil’Ev   +2 more
doaj  

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