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Tax Evasion in Interrelated Taxes [PDF]

In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the system of tax penalty ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea.
Alejandro Esteller-More
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The History of Taxes and Obligations In The Kokand Khanate

Pubmedia Social Sciences and Humanities
As history teaches us, taxes have played a significant role in the political and economic life of all states. Even in today’s developed and advanced countries, tax policy remains one of the most sensitive issues. In this article, we discuss the history of taxes and obligations in the Kokand Khanate, which existed from 1709 to 1876.  This study examines
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Competitively neutral universal service obligations [PDF]

Universal service obligations impose specific costs on the universal service provider. The measure of these costs and their financing have been studied along two complementary lines of reasoning: is the universal service obligation sustainable?
WAUTHY, Xavier, GAUTIER, Axel
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TAX OBLIGATION OPTIMIZATION IN THE MINING INDUSTRY

The article examines legal mechanisms and strategies for optimizing tax obligations for companies in the mining industry (MI). The primary types of taxes applicable to mining enterprises are explored. Special attention is given to legal tools for reducing tax burdens, such as tax incentives, international double taxation agreements, and depreciation ...
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Public Debt Asymmetries and Tax Competition. [PDF]

The paper investigates the effect of asymmetric debt and debt servicing obligations on taxes and primary spending in a standard tax competition model, assuming public debts are pre-determined and in their steady state.
Signe Krogstrup
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The administrative obligations of comapines caused by the tax system

, 2014
The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector.
Sehnalová, Vendula
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Distributional analysis of the Ohio estate tax, 2000-2004

, 2006
"Kristianto Haryanto, Intern; Caroline Steigerwald, Tax Analyst; Mike Sobul, Administrator."; "December 2006."; Includes bibliographical references (p.

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THE CONTENT OF TAX OBLIGATION TO TAX REPORTING

Economics and Law, 2013
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OFFSETTING – A METHOD OF SETTLING OBLIGATIONS OF LEGAL ENTITIES [PDF]

Offsetting is a specific method of settling mutual obligations, where the same persons are at the same time creditor and debtor one to another, and by means of which obligations are settled up to the smallest value.
Alin-Constantin Dumitrescu, Ovidiu-Constantin Bunget   +1 more
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CONCEPT OF TAX OBLIGATION OF A NATURAL PERSON – TAX PAYER

Juridical scientific and electronic journal, 2022
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