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Principles of International Taxation
, 2014 Each country must decide (i) whether, and if so at what rate, to tax its citizens/ residents on their foreign-source income (e.g. wages, interests, dividends, etc.); and (ii) whether, and if so at what rate, to tax foreigners on their income originating from sources within the jurisdiction.
Sadka Efraim, Razin Assaf
exaly +4 more sources
The Domain of Desert Principles for Taxation
Erasmus Journal for Philosophy and Economics, 2018 Joseph Heath (2018) makes a strong case that the principles of fairness or desert that arise in social interactions have at best a loose connection to economic outcomes in decentralized markets.
Steven M. Sheffrin
doaj +3 more sources
Jurisdiction and Violation of Fundamental Rights and Freedoms by The Taxation Authority
Maliye Çalışmaları Dergisi, 2021 Although in the financial area, the taxation authority is defined as the reflection of the state’s sovereign power, its authority is not unlimited; rather it is a limited authority that determines the extent of taxation.
Kerem Can Güner, Veli Kargı
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The features of the simplified taxation system modernization [PDF]
Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2020 Detenization of the Ukrainian economy involves the modernization of the simplified taxation system. For the purpose of modernization by the state bodies a set of measures was developed.
Vinichenko E. N., Lykhopok D. P.
doaj +1 more source
Analysis of Voluntary Compliance with Taxes in the Framework of Adam Smith's Taxation Principles
International Journal of Public Finance, 2022 As required by a modern understanding of finance, taxes account for a significant portion of governments' revenues to fulfill their economic, financial, and social duties and responsibilities.
Erdoğan Teyyare, Hüseyin Dirican
doaj +1 more source
Tax neutrality and social justice as principles of taxation in Ukraine
Економіка, управління та адміністрування, 2023 Tax relations are a historical permanent and mandatory institution, the nature of which reflects the political, economic, and social aspects of the historical period of development of society, states, and continents.
O.Y., O.V.
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Taxation and the Taylor Principle [PDF]
Finance and Economics Discussion Series, 2002 We add a nominal tax system to a sticky-price monetary business cycle model. When nominal interest income is taxed, the coefficient on inflation in a Taylor-type monetary policy rule must be significantly larger than one in order for the model economy to have a determinate rational expectations equilibrium.
Rochelle M. Edge, Jeremy B. Rudd
openaire +2 more sources
CONSTITUTIONAL PRINCIPLES OF TAXATION: DOCTRINAL APPROACHES TO TYPOLOGY [PDF]
Baltic Journal of Economic Studies, 2018 The aim of the article is the study of theoretical and methodological, and doctrinal approaches to the typology of the constitutional principles of taxation and, on this basis, a definition of ways to improve domestic legislation in this sphere.
Halyna Rossikhina +2 more
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Maliye Çalışmaları Dergisi, 2023 The Digital Service Tax was introduced to the Turkish tax legislation with Act 7194 published in the Official Gazette dated 07.12.2019. However, the Digital Service Tax, like any tax, must comply with the constitutional principles of taxation.
Rabia Kılıçkaya, Öner Gümüş
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Studies in Logic, Grammar and Rhetoric, 2023 The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic.
Jankowska-Ambroziak Emilia +3 more
doaj +1 more source