Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018 by Anna Semmerling, Andrzej Paczoski, Giuseppe T. Cirella

Subjects: Get full text

Role of business sustainability, patriotism of business actors, and digital transformation in increasing MSME tax compliance by Pambayun Kinasih Yekti Nastiti, Theresia Woro Damayanti, Maria Rio Rita, Supramono Supramono

Subjects: Get full text

Influence of tax, customs-tariff and macroeconomic factors on on the indicators of economic efficiency of oil-refining enterprises by O. V. Baykova, E. O. Gromyko

Subjects: Get full text

LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES by Regina E. Witzke, Kseniya D. Grezeva, Shamil R. Zaripov

Subjects: Get full text

Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity by Timoty Mathews

Subjects: Get full text

Recourse Relationship within the Framework of Legal Representatives' Liability for Tax Debts of Limited Liability Companies by Emin Çamurcu

Subjects: Get full text

Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities by M. V. Karp, A. V. Zakharova, M. V. Tipalina, L. S. Samodelko

Subjects: Get full text

A SWOT ANALYSIS OF THE INNOVATION BOX AS A TAX INSTRUMENT TO SUPPORT INNOVATION BY ENTERPRISES IN POLAND by Katarzyna Łukaszewska, Edyta Małecka-Ziembińska

“…The Innovation Box – a tax relief introduced in Poland in 2019, serves as a complementary element of fiscal support and the final link in the chain of innovation support. …”
Get full text

Analyzing arguments on tobacco tax increases. Focus on French parliamentary questions and responses, 2000–2020 by François Topart, Emmanuelle Béguinot, Karine Gallopel-Morvan

“…Introduction Tax increases are the most effective but still the least-used tobacco control measure. …”
Get full text

Progressive scale implementation for personal income tax as a necessary condition for ensuring social justice by N. Z. Zotikov

Subjects: “…budgets tax revenues…”
Get full text

Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowych by Katarzyna Błaszczak

Subjects: “…tax capital groups…”
Get full text

The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring by E. I. Brichka, I. A. Kolesnik, Yu. S. Zharkova

Subjects: Get full text

The role and the meaning of unique register small and medium enterprises by M. Tipalina

Subjects: Get full text

Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies by Tiutiuriukov Vladimir

Subjects: “…special tax regime…”
Get full text

Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług by Adam Krychowski

Subjects: Get full text

Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional by Luciano Henrique Fialho Botelho, Luíz Antônio Abrantes

Subjects: “…national tax system…”
Get full text

A Study of the Impact of Underground Economy on Integral Tax Burden in the Proportional Growth Model under Uncertainty by Akif Musayev, Aygun Musayeva

“…A fuzzy integral equation is used to identify an integral tax burden taking into account the contribution of the underground economy for a certain financial (tax) year. …”
Get full text

Procedure for Handling 4-H Accounts: Tax-Related Procedures for 4-H Clubs and Affiliated Groups by Marilyn Norman, Joy C. Jordan

“…Jordan, details correct tax procedures for 4-H clubs. Includes information on exemptions, receiving donations, state tax, and getting on the IRS list of charitable organizations. …”
Get full text

Environmental Performance, Financial Constraints, and Tax Avoidance Practices: Insights from FTSE All-Share Companies by Probowo Erawan Sastroredjo, Marcel Ausloos, Polina Khrennikova

Subjects: Get full text

The impact of environmental fees to taxes on total factor productivity of manufacturing enterprises: empirical evidence from China by Jing Huang, Zhaoyang Zhao, Xinjing Yang, Yuhang Tian

Subjects: “…environmental protection tax…”
Get full text