Results 21 to 30 of about 5,040,343 (330)

Smoking: Taxing Health and Social Security [PDF]

open access: yesSSRN Electronic Journal, 2006
While the health risks associated with smoking are well known, the impact on income distributions is not. This paper extends the literature by examining the distributional effects of a behavioral choice, in this case smoking, on net marginal Social Security tax rates (NMSSTR).
Brian S. Armour, M. Melinda Pitts
openaire   +4 more sources

Increasing the level of tax security

open access: yesFinancial Law Review, 2018
Elena Chernikova, Maxim Prokoshin
openaire   +3 more sources

Current issues of legal environment of tax security of Ukraine

open access: yes, 2021
The paper notes that in order to effectively ensure financial the safety of citizens of Ukraine is extremely important to achieve an appropriate level of tax security of the state as a basic structural element of financial state security.
Oleksandr Bryhinets
semanticscholar   +1 more source

LAW ENFORCEMENT AS A METHOD OF PROVISION FOR NATIONAL TAX SECURITY

open access: yesПравоприменение, 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

Is there a social security tax wedge? [PDF]

open access: yesLabour 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

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

open access: yesEfektyvna 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

open access: yesПравоприменение, 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

Exploring Financial Fraud, Tax Tools, and Economic Security Research: Comprehensive Bibliometric Analysis

open access: yesFinancial Markets Institutions and Risks, 2023
This study presents a comprehensive bibliometric analysis of research on financial fraud, tax tools, and economic security. Using a dataset of articles published between 2016 and 2022, we analyzed keyword co-occurrence, journal impact, citations, and ...
Kofi Nyantakyi Asare, Y. Samusevych
semanticscholar   +1 more source

Regulatory Policy of Tax Revenues Efficiency Assurance as the Dominant of State Economic Security

open access: yesInternational Journal of Sustainable Development and Planning, 2022
The scientific research is devoted to the development of methodological proposals for assessing the effectiveness of tax revenues of the countries of Eastern Europe through the system of economic indicators, the presentation of measures of the regulatory
A. Abramova   +5 more
semanticscholar   +1 more source

Taxes as a tool for ensuring economic security of the territory

open access: yesХабаршысы. 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

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