Results 31 to 40 of about 5,040,343 (330)
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 +2 more
doaj +1 more source
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 +2 more sources
Security Returns and Tax Aversion Bias: Behavioral Responses to Tax Labels
Journal of Behavioral Finance, 2014 Kay Blaufus
exaly +2 more sources
, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
core +5 more sources
Правоприменение, 2021 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
doaj +1 more source
Procedural powers of tax authorities in the field of fiscal security provision
Правоприменение, 2019 The subject. The article is devoted to the analysis of the procedural competence of tax authorities in the context of ensuring national fiscal security.The purpose of the article is to identify the features of the procedural powers of the tax authorities
Kirill V. Maslov
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 +2 more
doaj +1 more source
Approaches to the Determination of the Underground Economy Component by Methods of Budget Execution Management Through Statistical Analysis in Romania [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2022 In this article we propose to carry out an impact study on the construction and execution of the general consolidated budget of Romania for the period 2017-2021 through a critical approach to measure the level of financial security starting from the ...
Cristian MIRICA +3 more
doaj +1 more source
TAX SECURITY OF NATIONAL ECONOMIC SYSTEMS IN GLOBALIZATION CONDITIONS
Journal of Security and Sustainability Issues, 2019 The theoretical and methodological principles of researching the tax security of a state were substantiated with the emphasis placed on the two basic economic theories: the social choice theory and the reflectivity theory.
Т. Kosova +3 more
semanticscholar +1 more source
Does Tax-Benefit Linkage Matter for the Incidence of Social Security Contributions?
Social Science Research Network, 2020 We study the earnings responses to three large increases in employer Social Security contributions (SSCs) in France. We find evidence of full pass-through to workers in the case of a strong and salient relationship between contributions and expected ...
Antoine Bozio +2 more
semanticscholar +1 more source