Results 21 to 30 of about 6,131 (259)
THE ESSENCE AND THE ROLE OF TAXES - THE PRINCIPLES OF TAXATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The actual principles of taxation are in the form of a harmonious and coherent system. The four fundamental principles of taxation are considered "canons of taxation" and "golden principles", since they have proven their validity over time. They can be
POPESCU LUIGI
doaj
Double Taxation Treaty Interpretation: Lessons from a Case Down Under
Potchefstroom Electronic Law Journal, 2020 In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for
Izelle du Plessis
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Principles of taxation as a means of implementing fiscal function of the tax
Проблеми Законності, 2015 Problem setting. problems of the principles of taxation, as a means of implementing fiscal functions of tax for a long time did not go beyond scientific publications and was not even trying to solve them in tax legislation of Ukraine. Reform legislation,
К. О. Гетьман
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THE PARADIGM OF TAX BURDEN, ITS COMPETITIVENESS IN THE RUSSIAN ECONOMY TAXATION POLICY
Статистика и экономика, 2016 The theoretic issues of tax burden have been studied, as well as its competitiveness; the structure specifics of Russian tax burden in the system of the Russian Federation political state have been analyzed.
Daria O. Shatkhan
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Principles of taxation of road motor vehicles and their possibilities of application
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 The article deals with the taxation of ownership and operation of road vehicles in the Czech Republic. The result of study is the formulation of principles and functions that taxation of road vehicles should meet, including the subsequent evaluation of ...
Petr David
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Problems and prospects of the development of taxation of cryptocurrencies transactions
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article is devoted to the problems of taxation of transactions with cryptocurrencies. Disagreements in the interpretation of the essence of cryptocurrencies in the recommendations of the regulators were revealed, which leads to the lack of a ...
O.V., O.S. , O.V.
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Optimal Taxation and The Le Chatelier Principle [PDF]
SSRN Electronic Journal, 2002 It is a natural presumption that there should be less distorting taxation when there are more decisions based on the prices distorted by taxation. This note shows the need for an additional assumption in order to reach the conclusion. We consider a competitive model with one consumption good, labor, and human capital.
Diamond, Peter A., Mirrlees, James A.
openaire +2 more sources
The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in ...
Loredana Andreea Cristea +2 more
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New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley +1 more source
Advanced Functional Materials, EarlyView.Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang +11 more
wiley +1 more source