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Adjusting the Tax Base of the Value Added Tax
CECCAR Business Review, 2021 The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT ...
Lucian CERNUȘCA
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Comparison of tax bonus as a tool of tax benefit for taxpayers in V4 countries and Austria [PDF]
SHS Web of Conferences, 2021 Research background: Tax legislation provides taxpayers some advantages which enable them to reduce their tax base in the tax statement. The amount of the tax advantage varies depending on the state and also the tax policy of the country.
Stanley Renata, Kubascikova Zuzana
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Application of the calculation method for calculating an economically justified land tax
Вестник университета, 2022 The article considers the mechanism used to calculate the land tax. caused by the overestimation by the state of the cadastral value of land plots used as a tax base, which leads to the problem of economically unreasonable taxation for taxpayers.
A. V. Ilin
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Setting the property tax base: Some methodological issues, practice in Serbia and the results [PDF]
Megatrend Revija, 2016 Since the beginning of decentralization of responsibility for administration of the property tax in Serbia in 2006, this tax has significantly gained in importance for the budgets of local governments.
Vasiljević Dušan
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Specificity of formation of the tax base on corporate income tax in construction
Хабаршысы. Экономика сериясы, 2020 The purpose of the study – reflects a study of the methodology of the process of determining the tax base when calculating corporate income tax on (example of the construction company “XXX”). Identifi-cation of the main problems in calculating income tax
A.T. Okanova, G.S. Kaipova
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Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan.
PLoS ONE, 2023 For a long time, governments of all countries have attached great importance to the development of underground economic activities. The reason is that the characteristics of the underground economy are hidden and the information disclosure is not ...
Yu Kun Wang, Li Zhang
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Regional Tax Competition at Different Phases of Tax System Evolution in Russia [PDF]
Финансовый журнал, 2020 The article is devoted to the analysis of tax competition as a phenomenon that began to rise with the transition of Russia to a market economy and manifested itself in different ways in the evolution of the national tax system.
Vladimir V. Gromov
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Consolidated Taxation and Its Consequences for Regional Budgets [PDF]
Экономика региона, 2019 Russia’s economic power rests upon large business. Thus, it is essential to develop taxation models for maintaining the balance between the interests of both entrepreneurs and the state, while saving high national budget capacity and business activity ...
Vladimir Aleksandrovich Ilyin +1 more
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The Efficiency of the Taxation System for the Provinces of Iran by Separation of Tax Bases: DEA Approach [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2018 The purpose of this research is to investigate the efficiency of provincial tax affairs offices and their effect on tax revenues. To do this, depending on the type of variables used, DEA and BCC model, and the non-Controllable variables model (NCN ...
Esmail Ahmadi +3 more
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Модернизация, инновация, развитие, 2023 Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of ...
K. A. Zaharova +2 more
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