Results 11 to 20 of about 28,363 (167)

Impact of the Level and Structure of the Tax Burden on Citizens Inequality [PDF]

open access: yesФинансовый журнал, 2023
The purpose of this study is to determine the impact of the structure and level of the tax burden on inequality of citizens, using the example of the countries of the Organization for Economic Cooperation and Development (OECD).
Andrey A. Pugachev
doaj   +1 more source

Views of Tax Agents on The Malaysian Tax System and Compliance Burden: Qualitative Analysis

open access: yesAsian Journal of Accounting Perspectives, 2011
This study focuses on the compliance burden of Malaysian corporations from the perspective of tax agents. Two main areas are investigated, namely, suggestions for reducing the tax compliance burden of companies and improving the Malaysian tax system ...
Noor Sharoja Sapiei   +3 more
doaj   +7 more sources

Taxation features in the context of economic sectors of the constituent entity of the Russian Federation [PDF]

open access: yesE3S Web of Conferences, 2021
The features of modern taxation in the context of economic sectors are considered on the example of a specific region of Russia. The structure of tax revenues, gross regional product, as well as our own calculations of the actual tax burden in the ...
Vasilyeva T. Yu.   +3 more
doaj   +1 more source

An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2023
Research Question: How could we better measure the total tax burden of Romanian listed companies, what was its evolution what factors may influence it.
Costel Istrate
doaj   +1 more source

Tax burden and economic growth in Lesotho: An estimate of the optimal tax burden [PDF]

open access: yesAccounting, 2021
Lesotho faces fiscal deficits due to high government expenditure as characterized by the huge wage bill regarded as one of the highest in the world (UNICEF, 2018).
Koatsa, Nthabiseng   +2 more
doaj   +1 more source

Tax Policy Directions in Russia and the Possibility of Reducing the Tax Burden on Domestic Producers Operating in the Home Market

open access: yesФинансы: теория и практика, 2020
The relevance of the research topic is due to the role of tax policy and the impact of external and internal longterm factors affecting the slowdown of the Russian economy.
I. S. Bukina, A. I. Smirnov
doaj   +1 more source

Methodology for Quantifying the Tax Burden in the Russian Economy

open access: yesУчёт. Анализ. Аудит, 2022
The tax burden on the real sector of the economy and the income of the population in any country is the most important indicator of the prospects for business development and the attractiveness of living in it.
L. Yu. Arkhangel’skaya
doaj   +1 more source

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

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