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Pieter van der Zwan
AbstractThe African continent contributes approximately 12% of the world?s oil production. Despite this wealth, many citizens of oil-rich African countries live in poverty, often because their governments do not collect sufficient compensation for the de...
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Lyudmila Lazarevna Igonina,Ramazan Abdulmuminovich Nabiyev,Madina Gamidulakhovna Alimirzoeva,Gulzar Akhmedullakhovna Gulmagomedova,Magomed Magomedovich Suleymanov
Pág. 1560 - 1569
The article is devoted to researching problems related to forming regional fiscal policy focused on increasing the taxation potential of territories. The subject of the research is theoretic and methodological basics of pursuing regional fiscal...
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Tri Nurdyastuti,Adi Penawan
Pág. p.28 - 34
The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxp...
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Marian Zaharia, Aurelia Patra?cu, Manuela Rodica Gogonea, Ana Tanasescu and Constan?a Popescu
Environmental and energy taxation are essential components for designing global economic policies and they often contribute to achieving the sustainable economic development goals in contemporary economies. Starting from the analysis of certain elements ...
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Riley Carpenter,Malilimalo Phaswana
AbstractOrientation: South Africa is a country where the vast majority of residents experience inequality, poverty and deprivation on a daily basis. For many black South Africans, their experience includes the expectation to financially support extended ...
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Sayef Bakari, Ali Ahmadi, Sofien Tiba
Pág. 37 - 47
The development of endogenous growth theory has opened an avenue through which the effects of taxation on economic growth can be explored. Indeed, several empirical studies have examined the effect of many criteria, typically measured as domestic investm...
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Margarita Fridrihovna Safonova,Irina Nikolaevna Kalinina,Nadezhda Konstantinovna Vasilieva,Yuriy Iosifovich Bershitskiy,Tatiana Ivanovna Kiselevich
Pág. 1550 - 1559
The article considers the issue related to the necessity to create a unified approach to planning tax expenses of the organization. Ways to minimize taxation burden are analyzed, and variants to plan tax expenses are systemized. Taking into account ...
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Marina Evgenievna Ordynskaya,Tatyana Aleksandrovna Silina,Svetlana Viktorovna Karpenko,Lala Eldarovna Divina
Pág. 212 - 218
In the majority of world countries in all areas of economy small and medium businesses (SMB) account for a considerable share in the total amount of the gross domestic product, production of goods and provision of services. However, the main thing is tha...
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Olga Kalinina
Pág. 995 - 1002
This article suggests a mathematical justification of the possibility of transition to progressive taxation on personal incomes, allowing socially redistribute the tax burden between different groups without losing the total amount of tax yield to the st...
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David Costa,Lilla Stack
AbstractThis article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking...
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Amanj Mohamed Ahmed,Muhammad Nawzad Ali
This research was carried out to determine the weight of taxation in economic development, the main purpose is to discover the level of impact of taxation on economic development or if it has any impact. Another key objective is to improve the level of u...
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Elena V. Konvisarova,Ilona V. Stihiljas,Andrey V. Koren,Irina A. Kuzmicheva,Tatjana E. Danilovskih
Pág. 189 - 192
Commercial banks, due to their position in the financial system, are a necessary part in ensuring the correct and timely tax payments to the state budget, which certainly affects the economy as a whole. Despite of the periodical changes in legal bank tax...
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Steven C. Bourassa and Wen-Chieh Wu
This paper examines certain implications from the literature on Tiebout?s model of local government service provision, particularly Hamilton?s extension of the model to include local control of land use and property taxation. Our empirical analysis focus...
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Favourate Y. Mpofu
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in d...
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Comfort Omolayo Rotimi,Naphtali John,Mathew Ekundayo Rotimi,Mishelle Doorasamy
Pág. 310 - 325
Inadequate revenue generation impedes economic growth. The issue has lacked attention from academics. Therefore, this study focuses on the relationship between revenue generation and economic growth in Nigeria. It employed time series data sourced from t...
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Comfort Omolayo Rotimi,Naphtali John,Mathew Ekundayo Rotimi,Mishelle Doorasamy
Pág. 310 - 325
Inadequate revenue generation impedes economic growth. The issue has lacked attention from academics. Therefore, this study focuses on the relationship between revenue generation and economic growth in Nigeria. It employed time series data sourced from t...
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Mihaela Enachi,Daniel Botez
Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of t...
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Mihaela Enachi,Daniel Botez
Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of t...
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Paul Greenhalgh, Helen King, Kevin Muldoon-Smith, Adejimi Adebayo and Josephine Ellis
This study explores the potential of GIS to map and analyse the distribution, stock and value of commercial and industrial property using rating data compiled for the purposes of charging business rates taxation on all non-residential property in the UK....
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Sigit Setiawan
Pág. 1 - 9
The Indonesian government is now seriously exploring in depth the proposed tax imposition for e-commerce. In this context, this paper will discuss the following issues: the first, if Indonesian government should impose the tax on e-commerce; the second, ...
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