State tax policy in Ukraine: historical and legal aspect (based on the example of the XX century) by G. L. Gufman

Subjects: “…tax system…”
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Anticipated Reductions in Tax Rates and Earning Management of Listed Companies: Evidence from China by Mo Bai, Dandan Song, Helin Li

“…The effects of tax rate changes on corporations’ earning management are not fully understood. …”
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Technology adoption and extreme stock risk: Evidence from digital tax reform in China by Kangqi Jiang, Xiaofeng Chen, Jiayun Li, Mengling Zhou

“…We consider China’s “Golden Tax Phase III” project (GTP3P) as a representative digital reform of tax administration. …”
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Corporate tax avoidance and firm performance: the moderating role of ownership concentration and board independence by Muhammad Shaukat Malik, Muhammad Irfan, Samavia Munir

Subjects: “…Corporate tax avoidance…”
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Determinants of the effective tax rate in the tourism sector: a dynamic panel data model by José Moreno-Rojas, M. Rosario González-Rodríguez, Rosario Carmen Martín-Samper

Subjects: “…effective tax rate…”
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2007 Agricultural Census Tidbit: Florida Agricultural Property Taxes Show Small Increases by Rodney L. Clouser

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Legal status of firefighting entities under the new Firefighting Act and some tax observations by Dragan Zlatović, Damir Vlaić

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Ways to optimize income tax and their impact on income budgets of the constituent entities of the Russian Federation by N. Z. Zotikov

Subjects: “…tax optimization…”
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TAX ADMINISTRATION STRATEGIES AND PERFORMANCE OF STATE INTERNAL REVENUE SERVICES IN SOUTH-WEST NIGERIA by Mubaraq Sanni, Samuel Kayode Adekunle, Abdul Garba

Subjects: “…Tax Administration Strategy…”
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Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania by Octavian Moldovan, Gabriela Bucătariu

Subjects: “…administrative appeal procedure, judicial procedure, tax disputes, effectiveness, efficiency, tax/fiscal administration, Romania…”
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FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) by Bahodirhon SAFAROV, Akhmadjon TANIEV, Bekzot JANZAKOV, Samariddin ALIQULOV, Jakhongir BAKHRAMOV

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INFLUENCE OF BOARD FINANCIAL EXPERTISE ON TAX COMPLIANCE OF NON- FINANCIAL LISTED FIRMS IN NIGERIA by Mathias Gboyega OGUNDEJI

Subjects: “…Tax compliance…”
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Income tax revenues of local government units in Poland during the COVID–19 pandemic by Elżbieta Życzkowska, Jarosław Dziuba

“… IT and CIT tax revenues are an important source of financing for local government units (LGUs) in Poland influencing their ability to carry out public tasks. …”
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THE MAIN PROBLEMS OF TAX INCENTIVES FOR INVESTMENT IN THE INNOVATIVE DEVELOPMENT OF THE REAL SECTOR OF THE RUSSIAN ECONOMY by L. Kostina, Y. Popelysheva

Subjects: “…tax stimulation of investments…”
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Optimal wage setting for an export oriented firm under labor taxes and labor mobility by Raúl Ponce Rodríguez

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Strategies to Fund Your Child’s College Education: Using Savings and Tax-Advantaged Vehicles by Jessica McCumber, Jorge Ruiz-Menjivar, Martie Gillen, Sarah M. Ellis

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ECONOMIC ANALYSIS OF ECONOMIC INDICATORS AS A TOOL OF TAX REGULATION IN THE EURASIAN ECONOMIC UNION by E. Kirova

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Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances by Viktor Synchak, Yuriy Yarmolenko

Subjects: “…value-added tax…”
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Tax Administration and Performance of Business Enterprises in Uganda: A Case Study of Kabale Municipality by Hilda, Nahabwe

Subjects: “…Tax Administration , Business Enterprises…”
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Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor by Lidya Octafiani Br Sinulingga, Muhammad Husni Thamrin Nasution, Beby Masitho Batubara

Subjects: “…policy, implementation, progressive tax and motor vehicle tax…”
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