Results 11 to 20 of about 593,230 (357)

STRATEGIC APPROACHES TO THE REVISION OF THE TAX BURDEN IN THE CONTEXT OF THE SECTORS OF THE RA ECONOMY

open access: yesInternational Journal of Innovative Technologies in Economy, 2022
The article discussed the strategic approaches to the revision of the tax burden in the context of the RA economy. accordingly, dynamic models were developed and evaluated, through which it is possible to identify the impact of the tax burden on the ...
Arthur Armen Matevosyan
doaj   +1 more source

TRENDS IN ASSESSING THE TAX BURDEN OF ORGANIZATIONS

open access: yesФинансы: теория и практика, 2017
The assessment of the tax burden on organizations has been under study since as early as the formation of the statehood and are still relevant nowadays.
I. A. Grebeshkova
doaj   +1 more source

The empirical study of the tax competition in the European Union

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007
The increase in the capital mobility forces the Member States to decrease tax burden on capital. Lower revenues from capital taxation have to be compensated by the increase in tax burden on labor.
Danuše Nerudová, Svatopluk Kapounek
doaj   +1 more source

INSTITUTIONAL AND MANAGEMENT ARRANGEMENTS OF TAX BURDEN OPTIMIZATION ON THE AGRICULTURAL ENTERPRISES

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2018
The rapid change of legal act Ukraine helps to find and detection of new factors that influence the optimization of the tax burden and economic efficiency of documestic agricultural enterprises.
S. M. Homovij   +2 more
doaj   +1 more source

The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments.
Hamideh Esnaashari, Mina Nourmohammadi
doaj   +1 more source

Dimensions of tax burden: a review on OECD countries [PDF]

open access: yesJournal of Economics Finance and Administrative Science, 2020
Purpose - The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure.
Ferdi Celikay
doaj   +1 more source

Tax burden and tax evasion in Brazil

open access: yesInternational Journal of Advanced Engineering Research and Science, 2022
The study analyzed the relationship between the Brazilian tax burden and the country's level of evasion. The basis for the research stems from the fact that Brazil is considered a country whose tax burden is high and this would influence its level of evasion.
Hugo Leonardo Menezes de Carvalho   +1 more
openaire   +1 more source

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2017
The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation.
I. Moyseyenko, L. Halkiv, M. Demchyshyn
doaj   +1 more source

Distribution of the increased tax burden for agricultural products and food in the Czech Republic

open access: yesAgricultural Economics (AGRICECON), 2012
The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Republic in late 2007 and 2008.
Petr David
doaj   +1 more source

Tax Burden Implication of Tax Reform

open access: yesOpen Journal of Business and Management, 2018
This study examines the effect of the 2007 reform pertaining to the corporate tax system on the tax burden of listed firms in Nigeria using the “t” test and canonical correlation analysis. Data were collected from the financial statements of the 86 sampled firms for the period 2003-2011 subdivided into pre-reform (2003-2006) and post reform (2008-2011)
Yinka Mashood Salaudeen   +1 more
openaire   +2 more sources

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