Results 261 to 270 of about 61,732 (316)

Clarifying the social and structural determinants of health and health inequities: refining and extending a conceptual framework. [PDF]

Health Promot Int
Karatekin C, Chakraborty S, Fteiha M, Corcoran F, Khanna U, Mason SM, Barnes AJ.   +6 more
europepmc   +1 more source

Changes in e-cigarette use and related behaviors following the 2022 e-cigarette tax increase in China: A prospective longitudinal observational study. [PDF]

Tob Induc Dis
Yang T, Peng S, Cottrell RR.
europepmc   +1 more source

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Tax administration

2023
The textbook highlights the current state of tax administration in the Russian Federation. The main range of issues is considered: theoretical foundations, participants in tax legal relations, the composition and structure of tax authorities, regulation and forecasting of tax payments, improving the efficiency of tax administration, control over the ...
Alena Advokatova, Dmitriy Artemenko, Mihail Goncharenko, Aleksandr Gurnak, Irina Zhuravleva, Aleksey Kostin, Yuliya Kosenkova, Viktor Moroz, Konstantin Novoselov, Elena Smirnova   +9 more
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Tax Administration and Tax Equity

2001
AbstractAttempts an in‐depth analysis on major issues of tax administration and practices in view of tax equity. Stress is made to the importance of using the withholding collection.
openaire   +1 more source

Tax Shelter and Tax Administration

2018
Tax shelter, which allows taxpayers to avoid tax through complicated transactions, has become a serious problem for the tax administration since the 1990s. Slemrod (Natl Tax J 57: 877–899, 2004) mentioned that tax revenue loss from abusive tax shelter was estimated to be between $14.5 billion and $18.4 billion in 1999 and increased by 50% in 1993 ...
openaire   +1 more source

Regional Competition On Tax Administration [PDF]

, 2012
The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools on which regional institutions can interact between them.
Luca Salvadori, José María Durán-Cabré, Alejandro Esteller-Moré   +2 more
openaire   +1 more source

Tax Administration and Technology: From Enhanced to No-Cooperation?

SSRN Electronic Journal, 2022
In recent years, technology has induced many reforms within tax administration and improved the relations between taxpayers and tax authorities. There is a growing consensus that increasing the relationship between those parties leads to increased levels of voluntary compliance, and that technology-driven reforms are the best way to implement that goal.
openaire   +2 more sources

Tax Compliance in the Spotlight – The Challenges for Tax Administrations and Taxpayers

Bulletin for International Taxation, 2017
In this article, the authors examine the relationship between tax transparency and tax compliance. Specifically, the authors consider the opportunities and challenges brought about by the tax transparency agenda and its potential impact on tax compliance strategies.
Schoueri, Pedro, Majdanska, Alicja
openaire   +2 more sources