Results 41 to 50 of about 5,437,572 (286)
Measuring Effective Tax Rates for Oil and Gas in Canada [PDF]
The School of Public Policy Publications, 2010 The purpose of this report is to provide cost of capital formulae for assessing the effects of taxation on the incentive to invest in oil and gas industries in Canada.
Jack M. Mintz
doaj +3 more sources
MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL
Вестник университета, 2016 The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon ...
E. Gulkova, M. Tipalina
doaj
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
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
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap +2 more
wiley +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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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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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
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Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +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