Results 51 to 60 of about 3,189,553 (182)

Teoretické aspekty a spôsoby merania fiškálnej a daňovej kapacity územných samospráv

open access: yesEkonomika a Spoločnosť
The fiscal and tax capacity of territorial governments represent important areas of theoretical and practical research in the framework of public finances.
FILIP FLAŠKA, STANISLAV KOLOŠTA
doaj   +1 more source

TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2017
The slowdown in economic growth highlights the problem of developing tax capacity at various levels, therefore the article is devoted to the consideration of practical aspects of the assessment of the tax potential. On the example of the Belgorod region,
O. V. Vaganova   +3 more
doaj   +1 more source

The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework

open access: yesFinanse i Prawo Finansowe, 2022
The purpose of this paper is to characterize the Spanish tax system and to present the main assumptions of tax policy in Spain in the context of the COVID-19 pandemic framework in order to formulate conclusions as to the desirable (or undesirable ...
Maria Supera-Markowska
doaj   +1 more source

Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]

open access: yes, 2014
"On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...

core  

Getting From Here to There: The Transition Tax Issue

open access: yes, 2017
If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr.   +2 more
core   +6 more sources

Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran [PDF]

open access: yesحسابداری دولتی
The purpose of this study is to examine the aspects of different approaches to taxing international e-commerce to promote e-commerce tax efforts in Iran.
Mohammad Namazi, Naseh Haiydaryan
doaj   +1 more source

Financial crisis and tax capacity in South Africa’s local government: A review of budgetary failures and structural constraints

open access: yesJournal of Local Government Research and Innovation
Background: South African municipalities have been experiencing increased fiscal distress for over the past two decades, with some approaching collapse.
Vuyani G. Langa, Sanjay Balkaran
doaj   +1 more source

Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity

open access: yesCentral European Public Administration Review, 2016
This study provides insights on the attributes of a tax that are measured by two different classes of progressivity indices – those defined by Kakwani (1977), Suits (1977), Stroup (2005), and Mathews (2016) and those defined by Musgrave & Thin (1948 ...
Timoty Mathews
doaj   +1 more source

Legacies and successions tax law Law pamphlets

open access: yes, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core   +1 more source

SECTORAL COMPOSITION AND TAX REVENUE PERFORMANCE IN ECOWAS COUNTRIES [PDF]

open access: yesOradea Journal of Business and Economics, 2019
The study investigates sectoral composition and tax revenue performance in ECOWAS countries. Specifically, the study examines taxable capacity, tax efforts and tax structure of thirteen Economic Community of West African States (ECOWAS) countries taking ...
Nosakhare Liberty Arodoye   +1 more
doaj  

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