Results 21 to 30 of about 13,320,210 (298)

South Africa’s Health Promotion Levy: Excise tax findings and equity potential

open access: yesObesity Reviews, 2021
In 2016, the South African government proposed a 20% sugar‐sweetened beverage (SSB) tax. Protracted consultations with beverage manufacturers and the sugar industry followed.
K. Hofman   +4 more
semanticscholar   +1 more source

The Theoretical Bases for Determining the Fiscal Space of Territorial Communities in a Decentralized Environment [PDF]

open access: yesProblemi Ekonomiki, 2019
The article carries out a critical analysis of the scientific definitions of the fiscal space as an economic category. The approaches to interpretation of the concept of «fiscal space» are systematized; the resource-expenditure, targeted, quantitative ...
Kvasnіi Oksana R.
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

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

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

Strengthening the Budgetary Potential of Local Budgets in Ukraine in the Context of Financial Decentralization [PDF]

open access: yesProblemi Ekonomiki, 2018
A real financial decentralization should contribute to strengthening the budgetary potential of local budgets as the basis and necessary condition for the socio-economic development of administrative-territorial entities.
Lysiak Liubov V., Hrabchuk Oksana M.
doaj  

MODELING THE TAX POTENTIAL OF THE ENTERPRISE

open access: yes, 2022
The article deals with issues related to the process of modeling the tax potential of an enterprise. The study of materials on this work allows us to formulate and solve a number of practical problems, such as forecasting tax revenues, determining tax evasion, etc. It is necessary to know the ability of enterprises to pay taxes.
Dauletbakov B., Nuraliyev A.K.
openaire   +2 more sources

FORECAST TAX CAPACITY OF CRIMEA AND SEVASTOPOL [PDF]

open access: yesKrymskij Naučnyj Vestnik, 2015
This article discusses existing approaches for the refinement of the definition of «tax capacity» with the definition of criteria in this category and further classification of the tax potential of the region. From the standpoint of assessment of the tax
Tatiana Zhuravleva
doaj  

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  

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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