Results 51 to 60 of about 14,256 (161)
Tax reform Ukraine: implementation mechanisms and consequences
In the article the main shortcomings of the existing domestic tax systems, which were the main reasons for the need for its reform in the context of integration into the European Community.
J.Lebedzevіch, A.Skurativska
doaj
Design optimization of real estate tax and effect analysis in China
Purpose: The objective of this research is to reform the current real estate tax system and establish the real estate tax system suitable for China’s national conditions.Design/methodology: Based on the necessity of the real estate tax reform, the paper ...
Jingjiuan Guo, Aibo Hao, Yipeng Ren
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Yu Kilchun’s Concept of Reform of the Tax System in the Korean Empire [PDF]
Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri ...
Jinah Yang
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Income Taxation in U.S.: Current Trends
Essential components of D. Trump’s tax reform and its impact on the income distribution and economic growth in U.S. are investigated. The analysis covers innovations in the system of income taxation of citizens (tax rate on income of physical persons ...
N. B. Frolovа
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Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems [PDF]
This paper looks at tax reform in two of the Yugoslav successor states: Bosnia and Herzegovina (BiH) and Serbia and Montenegro. These two countries have proved to be the most problematic of the former-Yugoslav countries for different reasons.
Jean Tesche
doaj
MENYONGSONG TAX REFORM 2001: KHUSUS PAJAK PENGHASILAN
In Indonesia, taxes take a significant part in both budgeter and regulatory functions. The first function of taxes at last put them as a primary mechanisms or tools for the government to make the highest income from taxes.
Yenni Mangoting
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National introspection respecting tax reform was an obsession of the i960s, in the law reviews as elsewhere. This may be expected to continue and intensify during the I970s, however much the Tax Reform Act of I969 reminds us that even the most articulate academic anguish seldom solves questions of practical politics.
openaire +2 more sources
The accountability of the government in spending tax revenues and tax administration reform may influence tax payer’s compliance. The study is mainly intended to discover whether or not this phenomenon exists in the case of Indonesia.
Dito Aditia Darma Nasution
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Avoidance of Double Taxation in the Area of Income Tax in Latvia
The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
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Impact assessment of corporate income tax nullification: case of Armenia
Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries.
O. A. Patvakanian
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