Results 1 to 10 of about 3,100,308 (312)
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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Revista Crítica de Ciências Sociais, 2022 This study analyzes the impact on the behavior of Portuguese citizens with a secondary school or higher education level with respect to two fiscal policy measures – the tax lottery and tax benefits – associated with the “e-invoice” program which aims to ...
José Neves Cruz +2 more
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Debatable Aspects of the Concept of Tax Expenditures
Ekonomika, 2022 Despite the implementation of the concept of tax expenditures in the budgetary practice of many countries, theoretical studies of tax expenditures as a basis for their identification and quantification are still relevant.
Alla Sokolovska , Tetiana Zatonatska
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Transformation of tax instruments to stimulate investment processes
Вестник университета, 2022 The article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on ...
E. L. Gulkova +2 more
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Cost-benefit analysis of alternative tax policies on sugar-sweetened beverages in Mexico.
PLoS ONE, 2023 In 2014, Mexico implemented a tax on sugar-sweetened beverages (SSB) equivalent to one Mexican peso (MP) per liter to address the high obesity prevalence.
Juan Carlos Salgado Hernandez +3 more
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Taxes, Fringe Benefits and Faculty [PDF]
The Review of Economics and Statistics, 1992 The growth of employee benefits in academe has closely paralleled their economy-wide growth. This study estimates a complete system describing the demand for benefits and wages using panel data on 1477 institutions of higher learning. the demand for benefits is very responsive to changes in real income and the tax price of benefits.
Woodbury, Stephen A. +1 more
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The system of tax incentives in regional tax policy [PDF]
SHS Web of Conferences, 2021 The article analyzes the problem of optimization of tax benefits in formation of tax policy at the regional level. The application of a systematic approach in improving the regional tax regime has been substantiated.
Glotko Andrey, Lyaskin Gennady
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Tax Competition and the Efficiency of 'Benefit-Related' Business Taxes [PDF]
International Tax and Public Finance, 2015 We consider a model in which business public services must be financed with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based VAT and assess which of the two tax instruments is more efficient. In general, both a capital tax and a production tax are inefficient.
Elisabeth Gugl, George R. Zodrow
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Правоприменение, 2020 The subject. The analysis of the establishment of land tax benefits for residents of the Free Port of Vladivostok by municipalities is carried out.The purpose of the article is to determine the feasibility of establishing land tax benefits for residents ...
Svetlana M. Mironova
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Tax benefits for individuals and extent of their use in Estonia during 2007-2009
Eesti Majanduspoliitilised Väitlused, 2012 In this paper an overview of tax benefits granted by Estonian legal acts is given, and extent of tax benefits use by resident natural persons using the data from databases of Estonian Tax and Customs Board (ETCB) is analyzed.
Velda Buldas +2 more
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