Results 11 to 20 of about 40,942 (312)

Security Transaction Taxes and Market Quality [PDF]

SSRN Electronic Journal, 2012
Les auteurs examinent les neuf changements que l’État de New York a apportés à sa taxe sur les transactions de titres entre 1932 et 1981. Ils constatent que l’instauration d’une taxe de ce genre ou sa majoration conduit à un élargissement des écarts entre les cours acheteur et vendeur, à une baisse des volumes ainsi qu’à une augmentation de l’incidence
Pomeranets, Anna, Weaver, Daniel G.
openaire   +3 more sources

Agricultural region development: problems, tax threats, potential [PDF]

E3S Web of Conferences, 2020
The article is devoted to the problem of the development of the agro-industrial region. Economic, geopolitical relations, crisis situations, risks of the state and enterprises require the study of methodological support for new functions of tax ...
Murzina E. A., Shemyakina M S
doaj   +1 more source

National Tax Security Assessment in the Tax Administration Mechanism [PDF]

Journal of Siberian Federal University. Humanities & Social Sciences, 2021
The purpose of the article is to identify the essential features of indicators for national tax security and describe the system they comprise. The scope of the study is a comprehensive analysis of indicators for national tax security, aimed at identifying the nature of the correlation between the tax security and tax fairness indicators in interstate ...
Ponomareva, Karina A., Maslov, Kirill V.
openaire   +2 more sources

Is there a social security tax wedge? [PDF]

Labour Economics, 2006
A Beveridgean pension scheme invariably introduces a wedge between the wage rate and the marginal take-home pay. A Bismarckian one can do so only if it is not actuarially fair, or in the presence of credit rationing. Interestingly, if the two possible sources of distortion are present at the same time, they will tend to offset each other.
openaire   +6 more sources

LAW ENFORCEMENT AS A METHOD OF PROVISION FOR NATIONAL TAX SECURITY

Правоприменение, 2017
УДК 342.5The place of law enforcement in the system of provision for national tax security is analyzed in the article. The author analyzes scientific approaches to the concept of national security as a generic term to the tax security, highlights its ...
K. Maslov
doaj   +1 more source

Digitalization’s Effect on the Sectoral Structure Change in the Economy: a Comparative Analysis of Ukraine and Selected Countries

Comparative Economic Research, 2022
This article examines the impact of digital transformation on changes in the sectoral structure of Ukraine’s economy, other post‑communist countries, and countries with highly developed economies.
Olha Pizhuk, Larysa Lazebnyk, Hanna Mamonova   +2 more
doaj   +1 more source

TAX SECURITY IN MANAGEMENT OF FINANCIAL SECURITY THE STATE [PDF]

Efektyvna ekonomika, 2020
У статті наведено визначення поняття «економічна безпека» та «фінансова безпека» держави та окреслено їх складові. Зазначено, що поняття фінансова безпека є надзвичайно складним та багатоаспектним і має розглядатись як сукупність взаємопов’язаних та взаємообумовлених підсистем безпеки, однією з яких є податкова безпека.
K. Kramarenko, I. Sakhno
openaire   +1 more source

Taxation of personal income in the context of issues of social fairness

Правоприменение, 2021
The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that ...
N. M. Artemov, K. A. Ponomareva
doaj   +1 more source

Taxes as a tool for ensuring economic security of the territory

Хабаршысы. Экономика сериясы, 2020
The article defines the place, significance and functional role of taxes and the tax system in ensuring the economic security of the state and its territorial units; The factors of the occurrence and the impact of tax threats on economic security are ...
I.A. Korostelkina, E.G. Dedkova
doaj   +1 more source

The impact of the shadow economy on the country’s financial security [PDF]

E3S Web of Conferences, 2021
The article is devoted to determining the features of the shadow economy's impact on financial security. For this purpose the following are carried out: generalization of calculation indicators in the shadow economy; influence assessment level of the ...
Meleshko Oleg, Prokopenko Nataliia, Gudz Olena   +2 more
doaj   +1 more source