Results 11 to 20 of about 14,830 (261)
Subjects of Tax Legal Relations
Сибирское юридическое обозрение, 2019 The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
doaj +2 more sources
Tax Competition and the Efficiency of 'Benefit-Related' Business Taxes [PDF]
SSRN Electronic Journal, 2015 We construct a tax competition model in which local governments finance business public services with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based value-added tax, and then assess which of the two tax instruments is more efficient.
Elisabeth Gugl, George R. Zodrow
openaire +2 more sources
"Tax reconstruction" in tax legal relations.
Налоги и налогообложение, 2022 The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as "tax reconstruction". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits ...
openaire +1 more source
Powerful subjects of tax law enforcement
Правоприменение, 2017 УДК 342.6The subject. Competence of government bodies and their officials in the sphere of application of the tax law is considered in the article.The purpose of research is to determine the ratio of tax enforcement and application of the tax law, as ...
I. Dementyev
doaj +1 more source
Taxes and Subsidies in Vertically Related Markets [PDF]
American Journal of Agricultural Economics, 2002 AbstractIn the framework of a two‐country, two‐good partial equilibrium model where one of the commodities (the bulk commodity) is an intermediate input in the production of the second good (the processed good), we assume that the government wishes to transfer income to both bulk commodity and processed good producers.
Desquilbet, Marion, Guyomard, Hervé
openaire +4 more sources
International Journal of Public Finance, 2020 The purpose of this study is to define the taxpayer types that are existing through determining the effects of tax sanctions and incentives (TSI) on taxpayer behaviors that are bonded with trust and power relations in the interaction of the society. TSIs
Filiz Baloğlu, Nazan Susam
doaj +1 more source
Transformation of the legal regulation of tax relations in the digital economy context
Правоприменение, 2021 The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations.
E. Yu. Gracheva +2 more
doaj +1 more source
Methods of Administrative and Legal Protection of Tax Relations: Theoretical and Legal Study
Law and Safety, 2019 The author of the article has provided the results of the analysis of the methods of administrative and legal protection taking into account the changes within the relations between public administration and taxpayers and the course chosen by the state ...
K. S. Rohozinnikova
doaj +1 more source
ON THE PECULIARITIES OF INTERNATIONAL TAX RELATIONS AT PRESENT STAGE
Вестник университета, 2020 The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations.
N. A. Poponova, T. I. Minina
doaj +1 more source
Sanctions against russian science: Pros and cons [PDF]
Geopolitics under GlobalizationThis paper examines the advantages and disadvantages of imposing sanctions on russian science, along with the measures enacted to penalize or restrict it. Proponents of sanctions argue that accountability is essential, and a tangible cost must be imposed
Alex Plastun +2 more
doaj +1 more source