Results 81 to 90 of about 4,631,632 (298)
FISCAL MECHANISM OF FINANCIAL SUPPORT FOR THE TOURISM SECTOR IN CONDITIONS OF MILITARY CHALLENGES
Фінансово-кредитна діяльність: проблеми теорії та практикиThe purpose of the article is to substantiate the fiscal mechanism of financial support for the tourism sector in the con-text of military challenges and to quantify its impact on the tax performance of regions.
Сергій Приліпко +4 more
doaj +1 more source
The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base
SSRN Electronic Journal, 2014 The amount of taxes paid by multinational enterprises (MNEs) in host and home countries continues to make headline news. Corporate tax regimes, particularly those in many OECD countries, have never been more complex and the competition to attract and retain foreign direct investment (FDI) has perhaps never been so great.
Lang, Michael, Owens, Jeffrey
openaire +4 more sources
Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System) [PDF]
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).
Bäumer, Michaela, Dahle, Claudia
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Agribusiness, EarlyView.ABSTRACT This paper examines how mandatory disclosure of added sugar content on the updated U.S. Nutrition Facts Panel (NFP) affects consumer demand and market outcomes. Using NielsenIQ Retail Scanner Data (2015–2020) and a random coefficient discrete choice model, we estimate how added sugar labeling influences purchasing behavior in yogurt and cookie
Yuxiang Zhang, Yizao Liu
wiley +1 more source
Tikrit Journal of Administrative and Economic SciencesThis research aims to demonstrate the extent to which tax departments (income tax) can adopt the central electronic invoice system as one of the modern technological systems that can be used by the tax authority in order to reach a fair tax base for ...
Hewa Mahmood Hasan +2 more
doaj +1 more source
Midas’ gift means death: Tax dodging is the biggest obstacle for global justice
Etikk i Praksis: Nordic Journal of Applied Ethics, 2018 Tax havens and tax secrecy have risen to the top of the global policy agenda and may constitute the most important impediment for reducing inequalities.
Hans Morten Haugen
doaj +1 more source
Rethinking Taxation:The Automated Payment Transaction (APT)Tax [PDF]
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
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Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
Changes in Building Tax Legislation in Romania over the Past Twenty Years [PDF]
Ovidius University Annals: Economic Sciences SeriesOver the last twenty years, the Romanian legislative framework governing building taxes for both individuals and legal entities has been amended on four separate occasions. Each change introduced a new element, such as updates to the taxable amount per
Daniela Gheorghita Maria (Iftimov)
doaj
It's all about tax rates: An empirical study of tax perception [PDF]
In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden ...
Blaufus, Kay +4 more
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