Results 21 to 30 of about 2,195 (202)
SSRN Electronic JournalTraditional optimal commodity tax analysis, dating back to Ramsey (1927), prescribes that to maximize welfare one should impose higher taxes on goods with lower demand elasticities. Yet policy makers do not stress minimizing efficiency costs as a desideratum.
Micheletto, Luca +3 more
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Advance Tax Rulings in the System of Tax Administration: International practices
RUDN Journal of LawThe research aims to assess the role of tax rulings in ensuring legal certainty, protecting taxpayers’ rights, and reducing tax dispute risks, while balancing private and public interests.
Mikhail D. Nadtochiy +2 more
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How to use a passenger car correctly according to tax principles [PDF]
Journal of Humanities and Social Sciences Mahasarakham University, 2021 Making decisions about procuring cars for use in business is something that entrepreneurs should have well planned as cars are one of the assets that almost every business needs to use in their operations.
Sirirut Jaensirisak
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Tax Procedure Law within the Reduction of Administrative Burdens – between Goals and Praxis
Central European Public Administration Review, 2010 The Tax Procedure Act (TPA; Slovenian ZDavP) is the key law regulating relations among the participants in tax collection procedures. Therefore, it has been more or less thoroughly changed several times in recent years, also within the government’s ...
Polona Kovač
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Studia Iuridica Lublinensia, 2021 The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations ...
Andrzej Niezgoda
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Inflation, tax rules and the stock market [PDF]
Journal of Monetary Economics, 1980 Abstract This paper shows how the interaction of tax rules and expected inflation can decrease substantially the share price per dollar of pretax earnings. The current analysis extends my earlier study [Feldstein (1978)] by recognizing corporate debt, retained earnings, and the role of diverse shareholder investments.
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On Policy Relevance of Ramsey Tax Rules [PDF]
SSRN Electronic Journal, 2007 The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theory. However, they are often criticized on grounds of practicality, fairness, feasibility and some other aspects of designing actual tax policy. This paper contests these criticisms; it discusses how closely or remotely Ramsey rules are followed in ...
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Московский журнал международного права, 2016 This article focuses on the analysis of practical application of the OECD Model Tax Convention on Income and on Capital, and Commentaries to it by the Russian public authorities.
Maria S. Pekarskaya
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Rola wykładni i jej wpływ na orzecznictwo na przykładzie ulgi meldunkowej
Acta Iuris Stetinensis, 2023 The main objectives of the conducted research concern the consequences for the taxpayer, which arise from the rulings of the administrative courts adopting different types of interpretation in relation to the exemption from income tax on natural persons ...
Wiktor Gnych-Pietrzak
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Baltic Journal of Economic StudiesThis article examines the subject of tax accounting within the context of contract invalidation, with a particular focus on the jurisdictional conflicts that arise between tax authorities and private entities.
Igor Krynytskyi +2 more
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