Results 11 to 20 of about 93,849 (312)
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
Modernization of tax control in the context of digitalization of the economy
Вестник университета, 2020 Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed.
E. A. Kirova, A. V. Kozhebatkina
doaj +1 more source
Effectiveness of tobacco tax in tobacco control: evidences from India [PDF]
, 2018 Background Tobacco tax is proved to be the most important cost effective instrument of tobacco control. There are ample evidences suggesting the role of tax in reducing tobacco consumption.
Shailender Hooda +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
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 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
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
An Old song in a New Way: About the Progression in the Personal Income Tax
Финансы: теория и практика, 2023 The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the ...
M. M. Yumaev
doaj +1 more source