Results 261 to 270 of about 3,015,712 (294)

Tax Reforms: Experiences and Perspectives

Financijska teorija i praksa, 2015
Since the country’s independence, the Croatian tax system has undergone numer- ous tax changes, but it was with the tax reform enacted in 1994 that its foundations were laid. Marking its 20th anniversary in 2014, the Institute of Public Finance, the Faculty of Economics and Business Zagreb and Faculty of Economics Rijeka jointly organized a conference ...
openaire   +1 more source

TAX EXPERIMENT IN DIGITIZATION CONDITIONS

MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT
The article conducts a study of the legal regulation of experimental legal regimes in the field of taxation, carried out in the context of digitalization of the economy. The author analyzed the concept of a legal experiment, established similarities and differences in the concepts of a special tax regime and an experimental tax system.
openaire   +1 more source

The tax reform experience of Kenya

2005
In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could generate adequate revenue to finance public ...
Karingi, Stephen Njuguna, Wanjala, Bernadette   +1 more
openaire   +1 more source

International experience in tax optimization

Theoretical and practical aspects of Management, 2021
Natalia Bondareva, Konstantin Zemsky
openaire   +1 more source

A comparative study on the environmental and economic effects of a resource tax and carbon tax in China: Analysis based on the computable general equilibrium model

Energy Policy, 2021
Qian Zhou, Wanhao Dong
exaly  

Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance

Technological Forecasting and Social Change, 2022
Shuya Zhou
exaly  

Social Taxes: Westem Experiences

World Economy and International Relations, 2003
S. Nikitin, E. Glazova, M. Stepanova
openaire   +1 more source

The Tax Experiment in Wisconsin

The Economic Journal, 1913
openaire   +1 more source

Tax education, a strategy also to improve tax culture: the experience of the Tax Agency of Catalonia

2022
El artículo pretende poner de relieve la importancia de la educación fiscal y el fomento de la pedagogía tributaria como eje estratégico en la lucha contra el fraude fiscal y la mejora de la conciencia tributaria de los ciudadanos. También, se destaca que en la actualidad es muy importante cómo se comunica la información fiscal y se hace llegar a la ...
openaire   +1 more source

The Minnesota income tax compliance experiment: State tax results [PDF]

, 1996
This report describes the Minnesota Income Tax Compliance Experiment conducted by the Minnesota Department of Revenue in 1995. The experiment tested alternative strategies to improve voluntary compliance with the state income tax. These strategies included: increased examination and auditing of tax returns with prior notice to taxpayers, enhanced ...
openaire