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HISTORICAL AND LEGAL FORMATION OF COERCIVE MEASURES IN THE CRIMINAL PROCEEDINGS IN UKRAINE [PDF]

open access: yesJournal of International Legal Communication, 2022
The scientific article analyzes the opinions of scientists and regulations that provided for and provide for the possibility of coercive measures in the Criminal Proceedings in Ukraine.
Vasyl Topchiy, Andriy Svintsytskiy
doaj   +1 more source

HISTORICAL ANALYSIS AND LEGAL FEATURES OF CORRUPTION PREVENTION IN UKRAINE [PDF]

open access: yesJournal of International Legal Communication, 2022
The article emphasized that corruption in Ukraine is the number one problem throughout the history of the formation and functioning of Ukrainian statehood.
Maxim Zabarny, Dariya Vitiuk
doaj   +1 more source

Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction

open access: yesInformatics, 2023
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono   +8 more
doaj   +1 more source

Tax Incidence and Tax Avoidance*

open access: yesContemporary Accounting Research, 2021
ABSTRACTEconomists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders but also borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the entire economic burden of the corporate tax.
Dyreng, Scott D.   +3 more
openaire   +3 more sources

Tax evasion and tax avoidance [PDF]

open access: yesJournal of Public Economics, 2022
Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time
Alstadsæter, A   +3 more
openaire   +2 more sources

Tax Rates and Tax Revenues in the Context of Tax Competitiveness [PDF]

open access: yesJournal of Risk and Financial Management, 2021
The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and other indicators.
Martina Helcmanovská   +1 more
openaire   +2 more sources

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

open access: yes, 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
core   +5 more sources

NATIONAL IDENTITY AS A FACTOR IN OF INTERNATIONAL SECURITY: A POLITICAL AND LEGAL ANALYSIS

open access: yesВісник Харківського національного університету імені В. Н. Каразіна: Серія "Питання політології", 2023
The article analyses such phenomena as national identity, Ukrainian national identity and their impact on state and international security. The essence of national identity, the factors of its formation, the influence of various factors on the ...
Svitlana Denysiuk, Yaroslav Fokin
doaj   +1 more source

Analysis and Application of Grey-Markov Chain Model in Tax Forecasting

open access: yesJournal of Mathematics, 2021
Tax data is a typical time series data, which is subject to the interaction and influence of economic and political factors and has dynamic and highly nonlinear characteristics.
Huidi Zhang, Yimao Chen
doaj   +1 more source

Foreign Trade Between Ukraine and the EU

open access: yesVisegrad Journal on Bioeconomy and Sustainable Development, 2023
The article examines the trends in the development of trade relations between Ukraine and the EU. The positive changes that have taken place in European-Ukrainian relations in recent years are outlined.
Belinska Yanina, Shevchuk Oleksandra
doaj   +1 more source

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