La necesaria adaptación de los tributos a las nuevas tendencias de los negocios electrónicos
IDP, 2014 Los nuevos modelos de negocio digitales, así como la complejidad de algunas operaciones de comercio electrónico, encuentran en la red el nicho idóneo para la derivación de los beneficios hacia territorios en los que existe una menor o nula tributación, y
Bartolomé Borrego Zabala
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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
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THE IMPACT OF THE SHADOW ECONOMY ON THE REDUCTION OF TAX REVENUES TO THE STATE BUDGET
Фінансово-кредитна діяльність: проблеми теорії та практикиThe aim of the study was to assess and analyse the shadowing of the national economy, as well as to determine the impact of its shadowing on the reduction of tax revenues to the state budget.
Nataliia Bak +4 more
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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
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Tobacco taxes as a tobacco control strategy [PDF]
Tobacco Control, 2012 Increases in tobacco taxes are widely regarded as a highly effective strategy for reducing tobacco use and its consequences.The voluminous literature on tobacco taxes is assessed, drawing heavily from seminal and recent publications reviewing the evidence on the impact of tobacco taxes on tobacco use and related outcomes, as well as that on tobacco tax
Frank J, Chaloupka +2 more
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ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
Вестник университета, 2020 The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of ...
A. V. Ilin
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Tax Control Framework In Tax Management Based On Tax Risk Management Control [PDF]
International Journal of Scientific and Research Publications (IJSRP), 2022 Agus Tyono Amas Noer, Arif Kurniawan
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Taxes and tax administration: The courses of reform and certain tax control aspect [PDF]
Ekonomika preduzeca, 2017 Good results notwithstanding, the fiscal consolidation is not complete - the public debt is extremely high and the fiscal deficit has not yet been fully reigned in. In addition to the public enterprise reform, future fiscal results will depend on the collection of public revenue.
Vladimir Vuckovic +2 more
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FEATURES OF TAX CONTROL ON THE CONSOLIDATED GROUP OF TAXPAYERS
Статистика и экономика, 2016 In article features of formation of the consolidated base on income tax of the organizations, difficulties of tax control of all participants of the consolidated group oftaxpayers are opened.
Elena B. Shuvalova +1 more
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Tax control in the function of the protection of fiscal interests of the Republic of Serbia [PDF]
NBP: Nauka, bezbednost, policija, 2019 The paper deals with measures of preventive, corrective and repressive character undertaken by tax authorities in order to protect the fiscal interests of the Republic of Serbia.
Kulić Mirko
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