Results 11 to 20 of about 49,106 (308)

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

Финансы: 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

Учёт. 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

TRENDS IN ASSESSING THE TAX BURDEN OF ORGANIZATIONS

Финансы: 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

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

International 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

The empirical study of the tax competition in the European Union

Acta 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

Фінансово-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, N. O. Tomilova, V. S. Lytvynenko   +2 more
doaj   +1 more source

The 'Taxing Wages' Approach to Measuring the Tax Burden on Labour [PDF]

SSRN Electronic Journal, 2003
This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by ...
openaire   +3 more sources

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

Вісник 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

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

مطالعات 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

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

Agricultural 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