Results 201 to 210 of about 185,447 (241)
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Sanction-busting through tax havens
WIDER Working Paper, 2023Financial sanctions, which aim to economically hurt a target by restricting its access to financial assets and markets, require the ability to identify who owns an asset. Although experts have long claimed that offshore financial centres that offer secrecy ('tax havens') undermine sanctions by hiding ownership information, so far data limitations have ...
Kavakl¸, Kerim Can +2 more
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Self‐Dealing Sanctions: Pigouvian Taxes?
Bruce R. Hopkins' Nonprofit Counsel, 2020I am indebted to law professor Ellen Aprill for introduction (for me, anyway) to the notion of the Pigouvian tax, by means of a paper she recently published concerning the character of the private foundation self‐dealing sanctions. (The paper is to be an article in the Pittsburgh Tax Review.) Not well‐schooled in economic theory, I am part of the group
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Bypassing Sanctions: Hide ‘n Seek in Tax Havens?
Are sanctions bypassed by hiding money offshore? Using bilateral data on bank deposits, we compare how offshore deposits from sanctioned versus non-sanctioned countries develop after the U.S. and the EU impose financial sanctions. Sanctions targeting individuals increase offshore deposits, as (potential) targets attempt to hide their funds.Langenmayr, Dominika +2 more
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Tax Revenues of Regional Budgets Under Sanctions Pressure
Federalism, 2022The first half of 2022 was marked by a radical change in the geopolitical situation and an increase in sanctions pressure on the domestic economy. The breakdown of the established model of economic relations, the rupture of economic chains had a pronounced effect on the dynamics of industrial production.
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RUSSIAN TAX POLICY IN THE SANCTION PRESSURE PERIOD
Human Progress, 2023Введенные недружественными странами экономические санкции, наряду с действием последствий пандемии COVID-19, привели к значительным изменениям в экономической, финансовой, политической и иных сферах жизни российского общества, и не могли не затронуть также налоговую политику, проводимую в Российской Федерации.
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Intermediate tax sanctions: an overview.
Healthcare financial management : journal of the Healthcare Financial Management Association, 1997New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the ...
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Sanction Evasion Through Tax Havens
SSRN Electronic Journal, 2023Kerim Can Kavakli +2 more
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Competitiveness of Russian Tax System under Sanctions
Science OutpostTax system competitiveness is the state’s ability to expand the tax base due to the growth of tax potential. Tax system competitiveness determines not only the investment attractiveness of the country, but it also has a significant impact on the revenue of the budget system.
Lidiya V. Mazur, Olga A. Kryukova
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Iqtishaduna : International Conference Proceeding
This study aims to analyze the effect of knowledge, sanctions, and tax awareness on the level of taxpayer compliance in MSMEs in Surakarta. Primary data in this study were obtained through distributing questionnaires. This study involved 120 respondents as a sample. The analysis technique used is multiple linear regression.
null Taura Aurelia Siera Putri +1 more
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This study aims to analyze the effect of knowledge, sanctions, and tax awareness on the level of taxpayer compliance in MSMEs in Surakarta. Primary data in this study were obtained through distributing questionnaires. This study involved 120 respondents as a sample. The analysis technique used is multiple linear regression.
null Taura Aurelia Siera Putri +1 more
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The Effect of Tax Administration, Tax Knowledge and Tax Sanctions on Taxpayer Compliance
Proceedings of the 3rd International Conference on Applied Economics and Social Science, 2021Annisyah Aprillia, Dwi Sari
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