Results 1 to 10 of about 1,381,128 (359)
Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment [PDF]
The Economic Journal, 1999 We consider the impact of tax policy uncertainty on firm level and aggregate investment, comparing investment behaviour when uncertainty is due to a shock following Geometric Brownian Motion (GBM) versus when random discrete jumps in tax policy occur. Expectations of the likelihood of a tax policy switch have an important negative impact on the gain to
Kevin Hassett, Gilbert E. Metcalf
openaire +4 more sources
Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
Informatics, 2023 The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono +8 more
doaj +1 more source
Финансы: теория и практика, 2023 The subject of the study is the revenues from the corporate property tax in the context of types of economic activity and regions. The purpose of the study is to determine the role of corporate property tax in the structure of tax revenues in terms of ...
R. V. Balakin +2 more
doaj +1 more source
, 2021 Abstract This chapter discusses the theory and practice of tax design to achieve an efficient and equitable outcome in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design.
Khaled Abdel-Khader, Ruud De Mooij
openaire +1 more source
Brain drain and tax competition: Do we need another BEPS? [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high ...
Milogolov Nikolai, Berberov Azamat
doaj +1 more source
International Breastfeeding Journal, 2022 Background Governments must protect and apply maximum feasible resourcing to the protection, promotion and support of breastfeeding in order to meet their international legal obligations with respect to the human rights of women and children.
Carina Stone, Julie P. Smith
doaj +1 more source
The system of tax incentives in regional tax policy [PDF]
SHS Web of Conferences, 2021 The article analyzes the problem of optimization of tax benefits in formation of tax policy at the regional level. The application of a systematic approach in improving the regional tax regime has been substantiated.
Glotko Andrey, Lyaskin Gennady
doaj +1 more source
RUDN Journal of Law, 2023 The study examines the development of the content of the institution of tax liability in the economy digitalization context as a result of implementation of relevant measures of state tax policy.
Olga I. Lyutova
doaj +1 more source
Theoretical and Methodological Justification for the Formation of Local Budgets in the Context of Decentralization [PDF]
Problemi Ekonomiki, 2018 The aim of the article is to formulate a theoretical and methodological justification for the formation of local budgets, including budgets of united territorial communities (UTC).
Pasichnyk Yurii V.
doaj +1 more source
Tax Policy Formation in the Context of European Integration Processes
Journal of Vasyl Stefanyk Precarpathian National University, 2023 The article deals with the study of the process of tax policy formation in the context of European integration. The relationship and influence of European integration processes on the formation of tax policy is determined.
Olha Zhuk, Nataliia Hoi
doaj +1 more source