Results 21 to 30 of about 2,987,809 (252)
The subject of the research is the correlation of civil and tax law institutions in the scope of legal nature of such social relations.The purpose of the article is to confirm or refute the hypothesis that when qualifying civil legal relations with tax ...
Marina V. Sentsova (Karaseva)
doaj +1 more source
Accredited investor: legal status and problems of taxation
The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as ...
I. V. Glazunova, К. I. Chernikova
doaj +1 more source
PROFESSIONAL FORMATION OF PUBLIC AUTHORITIES: MODERN CHALLENGES
The article substantiates the need to analyze the challenges of the present in order to determine the directions of improving the professional formation of public authorities.
Oleksandra Vasylieva +2 more
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Ukraine's Customs Services and the Need for Reform
The article examines the need to introduce systemic changes in the customs service of Ukraine, caused by present-day challenges and requirements. The authors focus on the key factors that stipulate transformation, such as integration into the European ...
Iryna Sopilko +4 more
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The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances.
N. M. Artemov, К. A. Ponomareva
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Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at ...
Elena I. Sycheva, Valentina V. Samoylova
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ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap +2 more
wiley +1 more source
Blockchain technology in tax law theory and tax administration
The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies.
Olga I. Lyutova, Irina D. Fialkovskaya
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Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
"On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
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