Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code by Lucian CERNUȘCA

“…They define the concept of indirect holding in microenterprises and provide clarifications regarding the activity carried out as an authorized natural person/individual enterprise/family enterprise with regard to the verification of related enterprises for the application or nonapplication of microenterprise income tax. The norms also clarify the condition regarding the timely submission of annual financial statements and present a list of legal persons that are not subject to the microenterprise income tax system.…”
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ASSESSMENT OF THE IMPACTS OF BUSINESS ENVIRONMENT ON THE DEVELOPMENT OF VIETNAMESE SMEs: EVIDENCE FROM THE ENTERPRISE SURVEY by Nguyễn Quốc Định

“…The results of the regression analysis of fixed-effect model show that informal payment, low institution quality, and tax inspections are hindering the employment growth of SMEs in Vietnam while expanding the access to finance can help SMEs develop. …”
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وثیقتا اسقاط شرعى لأطیان زراعیة من القرن التاسع عشر : دراسة دبلوماتیة by د. مریم صالح منصور

“…This study concluded that many laws andregulations were passed for agricultural tax-land to be for the peasants. However,they did not benefit from this, only large landowners benefited. …”
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Corporate Pension Payment System under the Constraints of Cost of Capital: An Empirical Study by Lingbin Shan, Ming Su

“…For labor-intensive enterprises and those whose effective income tax rate is less than zero, corporate pensions fail to reduce the cost of capital significantly. …”
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Géolocalisation des sources fiscales pré-révolutionnaires : la quadrature du cercle by Florent Hautefeuille

“…The multiplication of tax sources from the late Middle Ages makes possible the spatialization of data which, for previous periods were difficult to cross with the archaeological sources without adequate tools. …”
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Prix versus quantités : les contorsions du marché du carbone européen by Nathalie Berta

“…The trade is justified by the cost-effectiveness of the competitive allocation that it is supposed to reach. But contrary to a tax system, price uncertainty is intrinsic to allowances markets, to quantities instruments. …”
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How Is Gross Profit Margin Overestimated in China? by Fulei Shi, Bingbing Huang, Chuanqi Wu, Liang Jin

“…Therefore, the current revenue should exclude the in-price tax, bad debt loss, and cash discount in order to obtain the revenue. …”
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Influence Factors and Policy Analysis of Small and Microenterprises’ Sustainable Development: Empirical from Zhejiang by Pengyue Wu, Huijie Zhou

“…As far as the government's strategy of supporting and promoting tax policy is concerned, tax policy has a good independent impact, but when combined with other indicators, the impact effect is not significant. …”
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On the Silk Production of Amasya (1750-1900) by Hüsnü Yücekaya

“…It is observed that from the last quarter of the 18th century onward, tax records regarding silk production are mentioned more than the records concerning the tax of mizan-ı harir. …”
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İngiliz Konsolos James Henry Monahan’ın Raporlarında Bitlis Vilayeti (1896-1898) by Emel DEMİR GÖRÜR

“…The Armenian-Muslim conflict, the looting-attack events, the conversion of religion events, the tax issue, the economic situation, and the regulations implemented in the province were the main topics. …”
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Penerapan Importance Performance Analysis (IPA) pada Evaluasi Keberlanjutan Penggunaan e-filing untuk Pelaporan Pajak Perorangan by Imelda Saluza, Dewi Sartika

“…While this mechanism includes billing and electronic mail as part of the transaction, it is also independent from the Directorate General of Taxes' official website (DGT). In 2004, DGT merged both tax reporting and payment systems into one scheme.   …”
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Censuses in the Ottoman Period and Analysis of These Censuses by Mehmet Güneş

“…Since first periods of The Ottoman State, censuses had been made especially to determine people responsible for tax and in military age. Censuses handled in these purposes shows different features according to periods and preparation aims. …”
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Potentials for savings in the Slovenian public enterprises and investments in infrastructure? by Nevenka Hrovatin

“…By reducing expenditures public companies achieve higher profits, from which the state in turn receives firstly, dividends as a form of budgetary revenue; and secondly, increased tax revenues, as public companies are not exempt from paying corporate income tax. …”
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Exploring Migration Motivations from Developed to Developing Countries: A Study of American Emigrants to Developing Countries by Mustafa Şeref Akın

“…Having an income from home country, combined with the lower cost of living in developing countries, enables Americans to achieve financial independence. Notably, tax benefits are a low priority, contrary to popular belief about tax avoidance as a motivation. …”
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THE EFFECT OF ECONOMIC FREEDOM ON ENTREPRENEURSHIP IN ISLAMIC COUNTRIES by Gökhan Özkul

“…According to the findings of this study, entrepreneurship has been affected positively by economic freedom and property rights, government integrity, government spending, monetary freedom, investment freedom and financial freedom and negatively by tax burden and trade freedom.…”
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Evaluation of Urban Composite Carbon Sink Value: A Case Study of Shenyang by Tiemao SHI, Di WANG, Yu TANG, Peiying LI

“…The afforestation cost method, carbon tax method, and carbon trading method are adopted to evaluate the composite carbon sink value of the research area. …”
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Database formation in the R software environment: experience of economic research at the municipal level by E.A. Prokopyev, V.A. Igolkin

“…The following data sources are considered here Rosstat database “Indicators of Municipalities”; 5-NDFL tax report form, web sources of the Federal Tax Service, website of the Central Electoral Commission of the Russian Federation, TurgetHunter service. …”
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ANALYSIS OF DIMENSIONS AND TRENDS IN THE DIGITAL TRANSFORMATION OF CUSTOMS SYSTEMS by RĂCĂTĂIAN RALUCA IOANA

“…In addition, it will investigate how digitization contributes to the effective use of data analysis, from descriptive to prescriptive models, to optimize tax collection and tax compliance. Next, the study will examine the implementation and strengthening of the Customs Integrated Information System (SIIV), which integrates various subsystems and improves data exchange, security and accessibility of information. …”
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Document Information Extraction: An Analysis of Invoice Anatomy by Mouad Hamri, Maxime Devanne, Jonathan Weber, Michel Hassenforder

“…We analysed the following invoice components: dates block (invoice date and invoice due date), address block, amounts block (tax-free amount, tax amount, and total amount), and lines block (lines table) by investigating the impact of training our model on various block variants. …”
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From Bengal to Java: Raffles’ Landrente in Indonesian Agrarian System by Harto Juwono

“…The issues of land ownership taxes hold in a distinctive position within Indonesian legal framework, with historical roots extending from Indonesia’s Independence to the colonial era. …”
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