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ILLEGAL TAX OPTIMIZATION OF PIT AND INSURANCE PREMIUMS: SIGNS AND RESPONSIBILITY [PDF]
Legal BulletinThe relevance of this work is due to the need to effectively combat illegal tax optimization, which in turn will contribute to increasing budget revenues, reducing the number of different tax avoidance schemes by taxpayers and a more equitable ...
REVVA S.YU.
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Tax fraud by firms and optimal auditing [PDF]
, 2010 Tax fraud is an issue of increasing importance in China. One particularly signi…cant fraud involves excessive claims for the rebate of VAT on exported goods. This fraud has two interesting features.
Hashimzade, Nigar +2 more
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Review of Economic Dynamics, 1997 We determine the second best rule for the inflation tax in monetary general equilibrium models where money is dominated in rate of return. The results in the literature are ambiguous and inconsistent across different monetary environments. We derive and compare the optimal inflation tax solutions across the different environments and find that Friedman'
Isabel Correia, Pedro Teles
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Process system engineering in biodiesel production: a review [PDF]
, 2013 Biodiesel is fast becoming a popular alternative to fossil fuels, as it is natural, renewable and has low toxic emissions. Strategies that have been adopted to ensure continued growth of the biodiesel industry are policy development, reduction of ...
Kamarudin, S.K. +3 more
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Application of Optimized Support Vector Machine Model in Tax Forecasting System
Journal of Function Spaces, 2022 Tax forecast has an important impact on financial budget and tax plan. The amount of tax data is greatly increased, the difficulty of tax forecast is improved, and the accuracy is always difficult to keep up with the development demand.
Yu Xin
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Tax morale, tax compliance and the optimal tax policy [PDF]
Economic Analysis and Policy, 2015 Abstract This paper incorporates the positive relationship between tax compliance and tax morale into the social welfare function and derives the optimal tax policy in the presence of honest taxpayers and tax evaders. The right mix of policy instruments of deterrence for clamping down on tax evasion depends on taxpayers’ morality.
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УправлениеThe relevance of the study is conditioned by the role and place of profit tax in the regional budgets revenues. Unlike other taxes, the profit tax provides for many methods of tax optimization, the use of which will reduce the tax burden on a taxpayer ...
N. Z. Zotikov
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TAX EVASION BETWEEN FRAUD AND OPTIMIZATION [PDF]
Challenges of the Knowledge Society, 2017 Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law -
Emilia Cornelia STOICA
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TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
Journal of Vasyl Stefanyk Precarpathian National University, 2019 The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
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Optimal Taxation and Optimal Tax Systems [PDF]
Journal of Economic Perspectives, 1990 In its current state, optimal tax theory is incomplete as a guide to action for critical issues in tax policy. It is incomplete because it has not yet come to terms with taxation as a system of coercively collecting revenues from individuals who will tend to resist.
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