How to Apply for a Greenbelt Agricultural Tax Assessment by Raychel Thomas, Jana Caracciolo, Catherine G. Campbell

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Tax research: Setting up a sensible institute by Andreas Peichl

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TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS by Konstantin V. Adolf

Subjects: “…tax control…”
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Elites and taxation: Perceptions of taxes among Córdoba businesspeople by Paulina Santa-Cruz

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Development of methodology for assessing the effectiveness of tax control types by E. N. Kolesnikova

Subjects: “…tax control…”
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How Taxes and Budget Deficits Determine Domestic Product by Fritz Helmedag

“…Abstract In theory and practice, the opinion predominates that tax cuts stimulate economic activity. But possible contractionary repercussions due to public spending that falls with tax receipts is not discussed. …”
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Transformation of the regulation of liability for tax offenses in the Russian Federation by E. L. Gulkova, E. A. Pshenichnova

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Governance: A Source to Increase Tax Revenue in Pakistan by Muhammad Shahid Hassan, Haider Mahmood, Muhammad Naveed Tahir, Tarek Tawfik Yousef Alkhateeb, Ayesha Wajid

“…A higher level of governance may demonstrate the healthy performance of economic activities and tax revenue collection. Hence, it is vital to investigate the relationship between governance and tax revenue collection in any developing country. …”
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TAX JURISDICTION OF COMMUNES IN POLAND AND METHODS OF ITS IMPLEMENTATION by Dorota Burzyńska

Subjects: “…local taxes…”
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A panoptic view of the South African wealth tax by Asheer Jaywant Ram

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Specific Features of Legal Regulation of Local Taxes and Fees by O. V. Pabat

Subjects: “…a tax…”
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Vergi Politikaları Bağlamında Yerel Yönetimler Arası Çevre Vergisi Rekabeti-Envıiromental Tax Competition Among Local Governments In The Point Of Tax Policies by Levent Aytemiz, Sefa Erkuş

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Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the "Golden Tax Phase III". by Deliang Zhou, Zexuan Zhang

“…In the era of digital economy, big data tax collection and management has become an important governance tool for digital government. …”
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SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES by N. Mamikonyan

“…The article is devoted to the correct interpretation of the legislation due to the lack of the appropriate delineation of authority conducting field and/or desk tax audit or audit of completeness of the calculation and payment of taxes associated with transactions between related parties.…”
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TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY by E. Kirova, N. Morozova, A. Bezverkhiy

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Vehicle tax: Instead of CO2 price and climate premium by Daniel Herfurth

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A Critical Review of Mechanisms of Tax Information Exchange Agreements by Vahid Asadzadeh, Seyed Ghasem Zamani

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Biontech’s Tax Booster and Its Impact on Intergovernmental Fiscal Relations by Reinhold Weiß, Kristof Kanzler, Robert Fiesel

“…Taking the complex structure of the German fiscal federalism system into account, the authors examine the fiscal consequences of the tax increase from Biontech and come to quite surprising results, especially for the Rhineland-Palatinate state budget.…”
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TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING by A. Ardashev

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MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL by E. Gulkova, M. Tipalina

“…The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon payment of taxes for 2014; taxation of organizations that have not been re-registered tax burden, assessment of the effectiveness of tax benefits.…”
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