Results 21 to 30 of about 4,631,632 (298)
TAXATION OF TRANSACTIONS IN THE RUSSIAN GOLD MARKET
Вестник Российского экономического университета имени Г. В. Плеханова, 2017 The results of the analysis of taxation operations in the Russian gold market have been presented. Detailed specifications on the types of transactions, taxes and duties on the precious metals market have been enumerated.
Nataliya V. Zolotova +1 more
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The Fiscal Effects of Tax Increment Financing on Rural School Districts: The Case of Iowa
AERA Open, 2021 Tax increment financing (TIF)—an economic (re)development tool originally designed for urban cities—has been available to rural communities for decades.
Phuong Nguyen-Hoang
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Tax Bases, Tax Rates and the Elasticity of Reported Income [PDF]
Journal of Public Economics, 2003 Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on personal income tax returns depends on the available deductions.
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Tax competition and tax base equalization in the presence of multiple tax instruments [PDF]
International Tax and Public Finance, 2021 AbstractThe literature on tax competition has argued that tax base equalization, which reduces regional disparities in tax bases, can serve as a means of internalizing horizontal and vertical fiscal externalities. This argument assumes that each government relies on a single tax base (a regional tax on mobile capital and a federal tax on savings). This
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COLLECTION OF TAX ON PROPERTY OTHER THAN LAND PLOTS: CURRENT STATE AND PROSPECTS FOR IMPROVEMENT
Baltic Journal of Economic Studies, 2023 The purpose of the article is to study the historical and theoretical foundations of levying the tax on immovable property other than a land plot, to develop proposals for eliminating gaps in legislation and to expand the scientific basis for studying ...
Olha Mashchenko +2 more
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International Review of Economics & FinanceEliminating implicit local government guarantees (ILGGs) is crucial for regulating government borrowing and preventing local debt risks. As a key tool for structural deleveraging, the weakening of ILGGs has significant policy spillover effects, yet the ...
Jun Li, Yu Mu, Yan Wang
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Consolidation under CCCTB system
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2008 In 2007, when the pilot project of Home State Taxation System should started, but none of the EU Member States applied for, the European Commission has turned its attention to different project in the area of corporate income taxation. The paper presents
Danuše Nerudová
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THE EVOLUTION OF LEGISLATION REGARDING BUILDING TAX IN THE LAST TWO DECADES IN ROMANIA [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2020 In the last twenty years, the legislation on setting the tax on the buildings of individual and legal taxpayers has changed 4 times by introducing at least one novelty each time, including the change in the taxable amount per square meter, the ...
Daniela Gheorghita MARIA (IFTIMOV)
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The shaping of the tax audits regime in the new common consolidated corporate tax base (CCCTB) legislation: Proposed solutions for substantives and procedural provisions [PDF]
, 2008 The European Commission has been pursuing, since 2001, the project to introduce a common consolidated corporate tax base (CCCTB) as a systematic solution to overcome the tax obstacles to cross-border business activity in the EC internal market, and ...
Cerioni, L
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Tax Base Estimation of Income – The Proposal of Selected Changes
Finanse i Prawo FinansoweThe purpose of the article. One of the measures to combat tax fraud is estimation of the tax base. The provisions point out the reasons and rules of estimating of the tax base.
Radosław Witczak
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