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Teoretické aspekty a spôsoby merania fiškálnej a daňovej kapacity územných samospráv
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
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TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION
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
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The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework
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
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Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
"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
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
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Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran [PDF]
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
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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
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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
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Legacies and successions tax law Law pamphlets
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
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SECTORAL COMPOSITION AND TAX REVENUE PERFORMANCE IN ECOWAS COUNTRIES [PDF]
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
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