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In the article one has identified disputable parts of the Russian Federation taxation system and methods, affecting it. There is revealed the gist of the tax avoidance and also the main ways to avoid tax payment. Statistic data as for volume of the identified tax crimes in Russia for 2014–2015 years have been analyzed.
Krempovaya N., Moskalyuk D., Vlasov S.
openaire +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper +14 more
wiley +1 more source
Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
core
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley +1 more source
Do Digital Payments SPUR GST Revenue: Indian Experience
This paper measures the effect of digital payments on enhancing goods and services tax (GST) revenue in India using monthly time-series information on tax collections and digital payments.
Surender Kumar
doaj +1 more source
Tax Reform and Target Savings [PDF]
If the United States switched to a broad-based consumption tax, than all forms of saving would enjoy the tax-preferred status reserved primarily for retirement saving vehicles under the current income tax system.
Andrew A. Samwick
core
Aims The aim of the study is to describe the use of immune checkpoint inhibitors (ICIs) for the treatment of cancer in Scotland. Methods The retrospective observational cohort study included patients aged 18 years or older who commenced treatment with an ICI in Scotland between 1 January 2018 and 31 December 2024.
Tanja Mueller +9 more
wiley +1 more source

