Results 11 to 20 of about 10,047,843 (289)
, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
core +5 more sources
Economic development of industrial enterprises: motivation-oriented management methods [PDF]
SHS Web of Conferences, 2019 The article explores the main approaches to the concept of “motivation-oriented management”. The importance of applying motivation-oriented management for the economic development of industrial enterprises is proved.
Husarov Oleksandr +3 more
doaj +1 more source
Management control in the transfer pricing tax compliant multinational enterprise [PDF]
, 2008 This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Jorissen, Ann +5 more
core +1 more source
EFFICIENCY OF TAX ADMINISTRATION IN THE SYSTEM OF ECONOMIC SECURITY IN KYRGYZSTAN [PDF]
Vestnik Issyk-Kulʹskogo universitetaThe role of taxes as a factor of economic security depends on the specific situation, peculiarities - the development of the country, which it is experiencing, the nature of the economic policy pursued, the stability of state power.
Karybaeva Ch. S.
doaj +1 more source
Tax control of cryptocurrency transactions in Ukraine [PDF]
Banks and Bank Systems, 2018 The current global financial market is witnessing the activation of cryptocurrency as a payment instrument and a means of accumulation. However, the risks of money laundering, terrorism financing and tax evasion that cryptocurrency transactions imply ...
Svitlana Volosovych, Yurii Baraniuk
doaj +1 more source
IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN RUSSIA
Финансы: теория и практика, 2017 The subject of the research in this article is the current system of tax administration. The authors have solved analytical problems (assessment of efficiency of activity of tax authorities) and research ones (identify issues and optimal ways of their ...
V. A. Tsvetkov +3 more
doaj +1 more source
Getting From Here to There: The Transition Tax Issue
, 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
Development of tax control in the context of digitalization of the economy
Новые технологии, 2021 Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control ...
L. V. Reunova +3 more
doaj +1 more source
THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION
Статистика и экономика, 2016 The article presents the author's denition of transfer prices and transfer pricing based on the analysis of the current legislation in Russia as well as on current economic practice.
Alexey S. Besfamilnyy
doaj +1 more source
The improvement of tax control in the conditions of digitalization
Правоприменение, 2022 The subject. The features of the improvement of tax control and tax enforcement in the conditions of digitalization.The purpose of the article is to identify features and trends of the improvement of tax control and tax enforcement in the conditions of ...
I. A. Tsindeliani +2 more
doaj +1 more source