Anti-evasion provisions applicable to value-added tax in the Republic of Serbia [PDF]
Zbornik Radova Pravnog Fakulteta u NišuValue-Added Tax (VAT) constitutes the largest share of total tax revenue collected in Serbia. Due to the high VAT rate and the credit-invoice method, where a taxpayer can offset input VAT against output VAT, VAT is highly vulnerable to tax evasion/fraud ...
Vasović Miloš
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On the positive effects of taxation on education [PDF]
In the economic literature a constant tax rate on labor income has usually a neutral or negative effect on education. The effect is neutral in the absence of non-deductible costs and it is negative in the presence of them.
Lari Arthur Viianto
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Optimal Carbon Taxes for Emissions Targets in the Electricity Sector
, 2018 The most dangerous effects of anthropogenic climate change can be mitigated by using emissions taxes or other regulatory interventions to reduce greenhouse gas (GHG) emissions.
Dvorkin, Yury +3 more
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A SAFE HARBOUR: A PREDETERMINED MARGIN METHOD TO REDUCE TRANSFER PRICING COMPLIANCE BURDEN
Mimbar Hukum, 2021 The safe harbour provision was unpopular since the beginning of transfer pricing (TP) implementation in Indonesia, even though this provision has been well-known in several countries.
Maria R.U.D. Tambunan
doaj
Uncertainty and the Double Dividend Hypothesis [PDF]
This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries.
Eftichios Sartzetakis +1 more
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Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior [PDF]
, 2014 Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain
Diller, Markus +3 more
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Fiscal Policies and the Stock Market: International Dimensions [PDF]
The dynamic effects of fiscal policies on the real equilibrium have been the subject of a large body of recent research, emphasizing the intertemporal dimensions of tax and spending policies both in closed and open-economy contexts.
Assaf Razin
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Secondary tax liability: In dubio contra reum [PDF]
Zbornik Radova: Pravni Fakultet u Novom SaduSecondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
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Does the Tax Value Method increase ‘certainty’ in dealing with tax? An experimental approach
, 2004 This paper details the design and findings of a study commissioned by the Australian Board of Taxation. The study tried to test empirically the claim, made in the Review of Business Taxation, that the proposed Tax Value Method (TVM) of defining the tax ...
Cooper, Graeme, Wenzel, Michael
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Analysis of law enforcement practice on professional income tax: Russian and foreign experience
Интеллект. Инновации. ИнвестицииThe relevance of the chosen topic is determined by the dynamics of the number of self-employed persons applying a preferential tax regime – tax on professional income.
M. A. Gorodilov +2 more
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