The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region) [PDF]
E3S Web of Conferences, 2020 The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth.
Popov Alexey, Cabelkova Inna
doaj +3 more sources
The Development History and Economic Characteristics of the Hungarian Local Tax System from the Change of the Regime until the Pandemic [PDF]
Institutiones Administrationis, 2022 The objective of the study is to present Hungarian local tax regulations from the change of the regime, in transition term until the period of COVID-19, with special attention in the light of changes in the legal system and their economic effects.
Csaba Lentner, Szilárd Hegedűs
doaj +2 more sources
Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses [PDF]
The School of Public Policy Publications, 2014 Aggressive international tax planning by multinational corporations has lately fallen under intense political scrutiny. U.S. politicians have called out some American multinationals, including Apple, Amazon, Starbucks and Google, for relocating profits ...
Brian J. Arnold, James R. Wilson
doaj +6 more sources
New room to maneuver? National tax policy under increasing financial transparency
Socio-Economic Review, 2020 Abstract Why have Organisation for Economic Co-operation and Development (OECD) governments raised taxes on dividends at the shareholder level since 2008? Previous research points to the importance of budget deficits and voter demand for compensatory fairness in the aftermath of the financial crisis.
Leo Ahrens +3 more
core +5 more sources
Reform and amendment of Russian petroleum fiscal term: trends and implication to asset acquisition
Oil & Gas Science and Technology, 2020 This article analyzes reform and amendment of petroleum tax policy in Russia to investigate instability of tax regime which is one of the main concerns for decision making in asset acquisition. Historical and recent amendments of upstream fiscal terms in
Zhang Jin +4 more
doaj +2 more sources
Effectiveness of Tax Benefits for Information Technology Organizations in Russia
Финансы: теория и практикаThe subject of the study is a set of measures of tax incentives for the information technology industry in the Russian Federation — “tax maneuver in IT”, launched from the beginning of 2021.
I. V. Kolotovkin, L. V. Polezharova
doaj +2 more sources
The Implications of Tax Maneuver: Production of Oil and Petrochemicals [PDF]
SSRN Electronic Journal, 2016 A tax maneuver in the oil and oil refining industries contributed to some changes in the pattern of production of petrochemicals: the total volume of oil refining decreased, while the volume of production of motor gasoline increased somewhat. It is to be noted that the tax maneuver had an effect on the pattern of exports of petrochemicals, too: with ...
Andrey Kaukin +2 more
openaire +2 more sources
Taxation of Digital Companies: Experience of Russia and Other Countries
Financial Law Review, 2021 The article concerns the patterns of development of the tax legislation of the Russian Federation and other countries related to the taxation of companies providing digital services.
Olga Lyutova
doaj +4 more sources
The Raise of Excise Tax Rates Will Hamper the Tax Maneuver [PDF]
SSRN Electronic Journal, 2016 In 2013–2014, the government undertook a reform of the taxation system applied in the oil industry, which was called ‘the tax maneuver’ by the expert community. Essentially, the reform is aimed at equalizing the domestic and world prices of oil (less transport costs): the reduced rates of export duties and excise taxes on petroleum products will be ...
Dmitry Gordeev
openaire +2 more sources
Price asymmetry in the motor fuel markets in Russia
УправленецIn recent years, the fuel market in Russia has witnessed significant changes in regulation: since the end of 2018, there has been a retail price cap on fuel adjusted for inflation, a damper has been introduced since 2019, and a large tax maneuver was ...
Ivan S. Leonov, Aleksandr A. Kurdin
doaj +2 more sources