Results 21 to 30 of about 1,315,251 (308)

TAXES AS PANDEMIC CONTROLS

National Tax Journal, 2020
Tax policy can play important roles in limiting the spread of communicable disease and in managing the economic fallout of a pandemic.
Ashley C. Craig, James R. Hines
openaire   +2 more sources

The role of digital technologies in the organization of control over tax liability settlements of budgetary institutions

Business, Management and Economics Engineering, 2022
It is impossible to imagine the functioning and development of the state and society without the use of digital technologies. This research is topical because of the need to solve the problem of modernizing the tax control system through the ...
Larysa Ivanchenkova, Anatoliy Maslov, Olha Pikhotska, Halyna Partyn, Kateryna Blishchuk, Mariia Pikhotska   +5 more
doaj   +1 more source

THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION

Статистика и экономика, 2016
The article presents the author's denition 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

On the peculiarities of tax disputes in modern conditions

Ученые записки Российской академии предпринимательства, 2021
The subject of the research is actual tax disputes in the Russian Federation concerning the application of the criteria of differentiation between legal and illegal tax optimization.
N. A. Poponova
doaj  

Improving Tax Administration of VAT on Timber Export

Финансы: теория и практика, 2021
The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research.
E. Yu. Mitusova
doaj   +1 more source

Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies [PDF]

, 2000
Wide differences between effective or realised average tax rates and tax yields that would result if statutory tax rates were strictly applied indicate tax compliance and collection problems.
Schaffer, Mark E., Turley, Gerard
core   +3 more sources

INFLUENCE OF TRANSACTION COSTS ON CONTROLLING ACTIVITY OF TERRITORIAL TAXATION BODIES [PDF]

Russian Journal of Economics and Law, 2016
Objective: to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state ...
N. A. Bondareva
doaj   +2 more sources

Cont-Bouchaud percolation model including Tobin tax

, 2002
The Tobin tax is an often discussed method to tame speculation and get a source of income. The discussion is especially heated when the financial markets are in crisis. In this article we refer to foreign exchange markets. The Tobin tax should be a small
Cassimon D., GUDRUN EHRENSTEIN
core   +2 more sources

The internal control of tax

Статистика и экономика, 2016
ARTICLE RETRACTEDThe aim of the research is to study the theoretical and practical issues of internal fiscal control. Internal tax control system requires the development of methodological tools, its scientific basis and practical recommendations for the 
E. B. Shuvalova, L. A. Butenko, Ju. A. Rudenko   +2 more
doaj   +1 more source

Development of methodology for assessing the effectiveness of tax control types

Вестник университета, 2023
There are two purposes of the study, the results of which are summarised in this article: to systematise modern approaches of assessing the effectiveness of certain tax control forms and to develop proposals for optimising ways to identify the most ...
E. N. Kolesnikova
doaj   +1 more source