Results 31 to 40 of about 138,553 (302)
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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INSTITUTIONAL AND MANAGEMENT ARRANGEMENTS OF TAX BURDEN OPTIMIZATION ON THE AGRICULTURAL ENTERPRISES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 The rapid change of legal act Ukraine helps to find and detection of new factors that influence the optimization of the tax burden and economic efficiency of documestic agricultural enterprises.
S. M. Homovij +2 more
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Consolidated Taxation and Its Consequences for Regional Budgets [PDF]
Экономика региона, 2019 Russia’s economic power rests upon large business. Thus, it is essential to develop taxation models for maintaining the balance between the interests of both entrepreneurs and the state, while saving high national budget capacity and business activity ...
Vladimir Aleksandrovich Ilyin +1 more
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Optimal Alcohol Taxes for Australia [PDF]
Forum for Health Economics & Policy, 2012 Abstract The 2010 Australian government tax review suggested Australia move to a uniform excise tax rate for all alcoholic beverages. Here, a model is presented and calibrated that shows the optimal per litre of pure alcohol (LAL) tax rates for beer, wine, spirits, and ready-to-drink spirits are substantially different to both current ...
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Вестник университета, 2021 The article analyses the development of international agreements on the means of controlling financial activities, concluded to counteract the laundering of proceeds from crime and the financing of terrorism.
I. V. Vashchekina, A. N. Vashchekin
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Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises [PDF]
, 2009 In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companies, which form MNE and that the structure could be ...
Brada, Jaroslav, Buus, Tomáš
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Optimal sales tax rebates and tax enforcement consumers [PDF]
Oxford Economic Papers, 2014 This article incorporates tax evasion and sales tax rebates to consumers into Ramsey’s optimal taxation problem. Consumers may act as tax enforcers by requesting sales receipts, forcing firms to remit taxes to the government. Consumer auditing is costly, and the government offers buyers a tax rebate.
Arbex, Marcelo Aarestru +1 more
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Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
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Tax Planning in the System of Accounting and Management Information Space [PDF]
Облік і фінанси, 2020 Making rational management decisions requires knowledge and consideration not only of the internal potential of the enterprise, but also the external conditions of its operation.
Inna Khovrak, Dariia Vovk
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Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
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