Results 11 to 20 of about 9,221,685 (245)

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

open access: yes, 2015
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen   +2 more
core   +5 more sources

Tax instruments of local budget revenue regulation

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2021
The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets.
O. Sukach, L. Sarana, L. Gordienko
doaj   +1 more source

Tax potential of the North Caucasus Federal District under sanctions: problems, models, institutions of provision

open access: yesВестник Северо-Кавказского федерального университета, 2023
The purpose of the study is to analyze the potential tax opportunities of the North Caucasus Federal District in the conditions of sanctions in force in 2022. The methodological basis was economic and mathematical methods, mathematical modeling.
V. V. Roshchupkina
doaj   +1 more source

Getting From Here to There: The Transition Tax Issue

open access: yes, 2017
If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr.   +2 more
core   +6 more sources

Menakar Potensi Penerimaan Negara atas Pajak E-Commerce, Tarik Ulur Regulasi dan Hambatan Penerimaan Pajak: Suatu Kajian Literatur

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020
This research aims to assess the tax potential for e-commerce, to assess the controversy about taxation rules; to assess the barriers to tax. The research approach employed was descriptive qualitative and this research can also be categorized as literary
Bambang Haryadi, Agus Sari
doaj   +1 more source

Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis

open access: yesThe Indonesian Accounting Review, 2022
This study aims to assess, firstly, the potential for taxpayers' non-compliance from previous studies that are dominant between tax avoidance and tax evasion due to active resistance in the taxation system in Indonesia.
Diyah Probowulan   +1 more
doaj   +1 more source

Real Property Tax in the Countries of Visegrad Group – Comparative View

open access: yesStudia Iuridica Lublinensia, 2022
Real property tax belongs to traditional taxes, often imposed as a local tax. The same applies to V4 countries (Slovakia, Czech Republic, Hungary, Poland), however, the budgetary significance of its revenues differs across these states and so does their ...
Anna Vartašová, Karolína Červená
doaj   +1 more source

SOCIO-ECONOMIC DEVELOPMENT OF CRIMEA AND ITS IMPACT ON THE TAX POTENTIAL OF THE REGION [PDF]

open access: yesKrymskij Naučnyj Vestnik, 2015
In this article the analysis of the main macroeconomic indicators of development of the Autonomous Republic of Crimea from the standpoint of assessment of the tax potential of this area and predict the possible income taxes.
Tatiana Zhuravleva
doaj  

EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN

open access: yesФинансы: теория и практика, 2017
Russian Economy under crisis conditions features deepening disparities in development of territories, intensified and aggravated budgetary problems which are arising, inter alia, due to improper methodology for assessment of tax potential in conjunction ...
V. K. Girayev
doaj   +1 more source

MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE

open access: yesJurnal Akuntansi Kontemporer, 2023
Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations. Research Methods. The research was
Amedea Cristabel Limantoro   +1 more
doaj   +1 more source

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