INTERNALLY GENERATED REVENUE (IGR) AND CORRUPTION IN NIGERIA: A FOCUS ON TAXES AND RATES by OWENVBIUGIE VINCENT OVENSERI

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Particular tax mechanisms capable of mitigating negative consequences of the financial crisis for Russia by I. A. Goncharenko

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Exploring the drivers of digital technology adoption for enhancing domestic tax mobilization in Ghana by Alexander Asmah, Kingsley Ofosu Ampong, Dzifa Bibi, Wihlemina Ofori

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THE IMPACT OF TAX INCENTIVES ON THE PERFORMANCE OF THE CONSTRUCTION SECTOR IN THE CONTEXT OF THE COVID-19 PANDEMIC by Maria Zenovia GRIGORE, Iuliana UȚĂ

Subjects: “…tax incentives…”
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Different Types of Alcohol Tax and Minimum Pricing Policies: An Evidence and Policy Review by Jem Roberts, Katherine Severi, Peter Rice

“…Alcohol taxes benefit population health as well as government revenue, and minimum pricing can complement taxes by setting limitations to commercial practices which undermine health goals.…”
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Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 by Lucian CERNUȘCA

“…The end of 2024 brought a series of significant changes regarding the tax treatment of real estate renting. The news was included in the Government Emergency Ordinance No. 128/2024 and the Government Emergency Ordinance No. 138/2024, which provided clarifications regarding the rental income taxation and the reporting of related tax obligations by means of the single return. …”
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2012 Florida Constitutional Amendment 10: Tangible Personal Property Tax Exemption by Rodney L. Clouser

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Capital expenditure, tax avoidance and bank performance: Evidence from Jordanian banks by Mohammad Fawzi Shubita, Nahed Habis Alrawashedh, Duaa Fawzi Shubita, Ahmed Dheyauldeen Salahaldin

“…Tax avoidance and capital expenditure are critical financial strategies employed by banks to enhance profitability. …”
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Unconditional basic income and parasitism tax as nonconventional tools of state income politics by V. Ostapenko

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IMPACT OF GENDER DIVERSITY ON TAX COMPLIANCE OF NON-FINANCIAL LISTED COMPANIES IN NIGERIA by Mathias Gboyega OGUNDEJI

Subjects: “…Tax Compliance…”
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ENVIRONMENTAL POLICIES AND FISCAL INSTRUMENTS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT: AN ANALYSIS OF ENVIRONMENTAL TAXES by Düriye Toprak

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A Theoretical Model to Discuss Tax Avoidance Based gn Game Theory by Antônio Paulo Machado Gomes, Jacqueline Veneroso Alves da Cunha, José Roberto de Souza Francisco, Fabiano Teodoro de Rezende Lara

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Financing of municipal current expenditure through local taxes: a systematic review by Henry Bernardo Garay Canales, Julio Mayorga Challco, Wilson Eduardo Vargas Cubas, Fredy Roger Flores Flores

“… This study examines key factors influencing the financing of municipal current expenditure through local taxes, emphasizing the importance of strengthening local tax resources to enhance municipal fiscal autonomy. …”
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BEPS 2.0 Pillar I solutions on mechanisms of tax dispute resolutions by Małgorzata Duda-Plesińska

Subjects: “…tax dispute resolution…”
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Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations by Pieter Van Cleynenbreugel

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Tax Procedure Law within the Reduction of Administrative Burdens – between Goals and Praxis by Polona Kovač

Subjects: “…tax procedure…”
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Cooperative evolution with reward-based heterogeneous tax in spatial public goods games by Li Yue, Huizhen Zhang, Yueyu Sun, Tianbo An, Jingrui Wang

“…Summary: In recent years, incorporating tax mechanisms into evolutionary game theory has become a popular research focus. …”
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Efficiency and Progressivity Measures of the Flat Tax with a Special Focus on Bosnia and Herzegovina by Lejla Lazović-Pita

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The Influence of Book-Tax Differences on Earnings Persistence: A Stakeholder Theory Perspective by Agustin Palupi

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Evaluation of the Soda Tax on Obesity and Diabetes in California: A Cost-Effectiveness Analysis by Fan Zhao, Risha Gidwani, May C. Wang, Liwei Chen, Roch A. Nianogo

“…What remains unclear is whether the soda tax has an effect on health and health care costs. …”
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