Results 31 to 40 of about 5,044,472 (282)
Productivity, Misallocation, and Special Tax Regimes in the Dominican Republic [PDF]
, 2019 This paper advances understanding of the relationship between tax policy and productivity, taking advantage of unique data from the Dominican Republic to document a significant negative impact of tax regulations on total factor productivity (TFP). It begins by estimating productivity using administrative records provided by the tax authorities.
Azuero, Rodrigo +3 more
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Taxation of special investment contracts participants
Правоприменение, 2023 16. Balandina A.S. Analysis of theoretical aspects of tax benefits and tax preferences. Vestnik Tomskogo gosudarstvenogo universiteta = Tomsk State University Journal, 2011, no. 4 (16), pp. 105–110. (In Russ.). 17. Danilova V.V.
R. A. Shepenko, A. G. Isaev
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Overhauling our tax regimes for a sustainable future [PDF]
, 2021 The 2022 Declaration should promote tax regimes based on an approach that looks to reestablish consumer, industry, and supply chain behavior to reflect the true environmental cost of that action.
Chaturvedi, Eeshan
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REFORMING THE TAX SYSTEM OF GEORGIA: PROBLEMATIC ISSUES [PDF]
ეკონომიკური პროფილი, 2023 The article deals with some problematic issues identified in the process of reforming the tax system of Georgia. We focused on the risks identified in the direction of writing off tax debts, simplifying the procedures for refunding overpaid amounts, as ...
Guram Uphlisashvili
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Competitiveness of self-employed professions
Современная конкуренция, 2021 The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account.
Natalia A. Bondareva +1 more
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Features of Legal Regulation of Tax Incentives for Small Business in Post-socialist Countries [PDF]
Societas et Iurisprudentia, 2018 Small businesses are one of the main factors of political and social stability of society and national economy in the modern European states. However, small businesses are vulnerable to a number of factors (inflation, expensive costs of credits ...
Igor Ivanovich Babin +1 more
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An investigation into whether the South African and Mauritian preferential holding company regimes may undermine fiscal transparency [PDF]
, 2014 Includes bibliographical references.Investor interest in the untapped growth offered by the African continent is increasing dramatically. The South African Headquarter Company and the Mauritian Global Business Licence regimes, offer the most expansive ...
Russell, Bruce
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Известия высших учебных заведений. Поволжский регион: Общественные науки, 2020 Background. In Russian Federation, for the first time since the beginning of last year, a new special tax regime called the professional income tax (PIT) is being introduced in the form of an experiment in order to remove the income of selfemployed ...
D. V. Krivin
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, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
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SMALL BUSINESS: THE APPLICATION OF SPECIAL TAX REGIMES
Scientific bulletin of the Southern Institute of Management, 2018 Small business is an important sector of the market economy of any state, due to a number of objective reasons. As a result of the development of small and medium-sized businesses, new jobs are created, new sources of income appear in the structure of the household budget, the social burden in the expenditure part of the budget decreases.
N. A. Chumakova, M. N. Andreiko
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