Results 1 to 10 of about 46,265 (304)
Principles and Rules for Determining the Tax Capacity of Entrepreneurs in Income Taxes
Finanse i Prawo Finansowe, 2022 The purpose of this paper is a multifaceted theoretical and legal analysis of the issue of determining the tax capacity of entrepreneurs in income taxes so as to be able to assess the adequacy of the rules in this area for the proper implementation of ...
Maria Supera-Markowska
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Comparative analysis of tax capacity in regions of Russia
Technological and Economic Development of Economy, 2016 Influence of tax policy of the state and its regions is vital for country’s economy; it is the major source of allocation of expenditure obligations of tax capacity on the sub-federal level.
Lyudmila Parfenova +2 more
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Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes [PDF]
Финансовый журналSub-federal authorities have the power to administer transportation tax, gambling tax, local taxes and taxes on total income, including setting rates, providing benefits or determining the tax base, which makes these taxes an important instrument of sub ...
Igor Yu. Arlashkin
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Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling
Politics and Governance, 2023 This article analyses the revenue capacity at the “centre” of the EU. It first outlines major elements (“segments”) of EU “federal” fiscal capacity, both on the revenue and expenditure side, as well as on- and off-budget.
Nico Groenendijk
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Tax Capacity and Tax Effort: Evidence From Albanian Economy
Köz-gazdaságThe potential tax capacity is very important for assessing the tax space for policy response, especially after the COVID-19 crisis. The main objective of this paper is to study the tax capacity of the Albanian economy, relative to other transition ...
Elida Liko, Tonin Kola
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TAX ALTERNATIVES TO IMPLEMENT THE TAX CAPACITY OF INTERNET ACTIVITY IN UKRAINE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2017 In an article carried out examination of theoretical bases of internet – activities and defined the specifics of its taxation. The study found that the Internet is one of the most perspective activities, in the work revealed that Internet activity can ...
I. O. Tsymbaliuk +2 more
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Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала [PDF]
Problemi Ekonomiki, 2012 The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the ...
Orlova Yelena N., Bykov Stepan S.
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Estimating Tax Capacity in Golestan Province [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2013 The purpose of this paper is to estimate the variables affecting the efficiency of tax collection and to calculate tax capacity of Golestan province. For this purpose, the coefficients of the regression model are estimated based on time series and cross ...
Ebrahim Abbasi +2 more
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Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity [PDF]
E3S Web of Conferences, 2018 The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned
Taufik Kurniawan
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FORECAST TAX CAPACITY OF CRIMEA AND SEVASTOPOL [PDF]
Krymskij Naučnyj Vestnik, 2015 This article discusses existing approaches for the refinement of the definition of «tax capacity» with the definition of criteria in this category and further classification of the tax potential of the region. From the standpoint of assessment of the tax
Tatiana Zhuravleva
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