Results 251 to 260 of about 3,015,712 (294)

TAX MONITORING: FOREIGN EXPERIENCE

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023
Tax monitoring is a young but promising form of tax control in the Russian Federation. It replaces traditional checks with online interaction based on remote access to the taxpayer’s information systems and his accounting and tax reporting. This method of providing data to the tax authority allows you to quickly coordinate with the tax authority the ...
openaire   +1 more source

Foreign experience in tax administration

Экономика и предпринимательство, 2021
Налоговое администрирование в Российской Федерации находится на стадии развития. Предпринимаются меры в целях устранения недостатков в системе, включение изменений, связанных с техническим развитием общества и его потребностей. В результате изменений, произошедших в Российской Федерации в результате проводимой административной реформы, чрезвычайно ...
openaire   +1 more source

AMERICAN AND CANADIAN EXPERIENCE WITH THE SALES TAX*

The Journal of Finance, 1952
GENERAL SALES TAXATION in the United States was largely a product of the depression of the 1930's, which resulted in an increase in state expenditures at the same time that other revenues were falling. The introduction of the tax was also facilitated by the long-standing pressure for property tax reduction. These early sales taxes were drawn up hastily
openaire   +1 more source

Experiences with Fertilizer Taxes in Europe

Journal of Environmental Planning and Management, 2001
A levy on nitrogen fertilizer is evaluated, using real life experiences in Austria, Finland and Sweden until 1995. In these countries such a levy system was introduced in 1986, 1976 and 1985, respectively. Rates varied from between 10% and 72% of the price of fertilizer. Price elasticity in these situations was estimated to vary between ‐ 0.1 and ‐ 0.5.
C. W. Rougoor, H. Van Zeijts, M. F. Hofreither, S. Bäckman   +3 more
openaire   +1 more source

Tax Reform in The Tax Reform Experiment in Transitional Countries [PDF]

, 2000
The last decade has been witness to one of the largest tax experiments in economic history, the transformation from centrally-planned to market-based tax systems. The cultural and institutional legacy of central planning has had a lasting impact on tax reform in countries in transition.
Jorge Martinez-Vazquez, Robert McNab
openaire  

Tax then spend or spend then tax? Experience in the UK, 1961–93

Applied Economics Letters, 1997
Using a hybrid of cointegration theory and Granger–Akaike's synthesis of modelling strategy, we have reexamined the causal relationship between tax revenue and government spending in the UK in a cointegrated VAR model. The results are indicative of a bi-directional causality between revenue and spending.
Mohammad Hasan, Ian Lincoln
openaire   +1 more source

Tax avoidance : the Canadian experience

2009
Section 245 was proposed as part of the tax reform package initiated by the government on 18 June, 1987. It introduced an extended general anti-avoidance rule into Canadian tax law. The rule has been in effect since September 13, 1988, but has yet to be judicially considered.
openaire   +1 more source

Tax Reform in Transition Economies: Experiences and Lessons [PDF]

, 2004
As the governments of countries in Eastern Europe and the former Soviet Union continue to grapple with the challenges of transition, many significant policy developments have already taken place over the past six years, developments of interest to policymakers and economists alike.
Jorge Martinez-Vazquez, Robert Martin McNab   +1 more
openaire   +2 more sources

Tax Arbitration and VAT: The Portuguese Experience

International VAT Monitor, 2020
Since its introduction in 2011, tax arbitration has become an important element of the Portuguese justice system. In this article, the author examines its main features, its impact on VAT litigation and the growing use of tax arbitration as a fast track to the Court of Justice of the European Union.
openaire   +2 more sources

A choice experiment on tax: Are income and consumption taxes equivalent?

2016
We test the equivalence of income and consumption taxes through a choice experiment. Under a given set of income and consumption parameters, subjects were asked to choose among an income tax of 20%, a consumption tax of 25% (which is an equivalent tax burden), a consumption tax of 22%, and a consumption tax of 20%.
Kurokawa, Hirofumi, Mori, Tomoharu, Ohtake, Fumio   +2 more
openaire   +1 more source