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Journal articles on the topic 'Business Taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 May 2022

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1

Visco, Vincenzo. "Capital and Business Taxation." ECONOMIA PUBBLICA, no. 3 (June 2015): 81–111. http://dx.doi.org/10.3280/ep2014-003005.

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2

Kolakovic, Marko, and Nikola Mijatovic. "E-business and taxation." International Journal of Entrepreneurship and Small Business 4, no. 2 (2007): 152. http://dx.doi.org/10.1504/ijesb.2007.011842.

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3

Anastakis, Dimitry. "The Business of Taxes, the Taxation of Business and the Question of Democracy." Journal of the Canadian Historical Association 31, no. 1 (2021): 115–27. http://dx.doi.org/10.7202/1083632ar.

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Shirley Tillotson’s Give and Take: The Citizen-Taxpayer and the Rise of Canadian Democracy provides an opportunity to examine this important work’s approach to taxation and business, even if the book’s focus is not primarily focused upon business taxes, businesspeople, or the role of business in taxation policy over the period that that book addresses. This article looks at how Give and Take explores business and taxation, and at how Tillotson engages with some of the key elements and themes in Canadian business history. While not a business historian, Tillotson provides important insights int

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4

Mundstock, George. "Taxation of Business Intangible Capital." University of Pennsylvania Law Review 135, no. 5 (1987): 1179. http://dx.doi.org/10.2307/3312107.

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5

NEVILE, J. W. "BUSINESS TAXATION AND ECONOMIC GROWTH." Economic Papers: A journal of applied economics and policy 4, no. 3 (1985): 42–53. http://dx.doi.org/10.1111/j.1759-3441.1985.tb00491.x.

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6

McLachlan, J. E. "Business taxation policy and practice." British Accounting Review 21, no. 1 (1989): 91–92. http://dx.doi.org/10.1016/0890-8389(89)90072-3.

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7

Quinn, Dennis P., and Robert Y. Shapiro. "Business Political Power: The Case of Taxation." American Political Science Review 85, no. 3 (1991): 851–74. http://dx.doi.org/10.2307/1963853.

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We examine contending views about the forms and mechanisms of business power in U.S. politics by estimating time series models explaining taxation and redistribution. Taxation and redistribution constitute strong cases for theories about business and class power, since all firms have an interest in reducing taxation. We find that changes in corporate taxation and in redistribution between capital gains income and earned income and between corporate taxation and individual taxation are strongly influenced by political partisanship, with Democratic administrations increasing the tax burden on fi

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8

Tiley, John. "TAXATION—COMPOSITE BUSINESS TRANSACTIONS—BUSINESS TRANSACTIONS OR NOT?" Cambridge Law Journal 62, no. 2 (2003): 272–74. http://dx.doi.org/10.1017/s0008197303326303.

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9

Bania, N., and L. N. Calkins. "Interstate Differentials in State and Local Business Taxation, 1971–86." Environment and Planning C: Government and Policy 10, no. 2 (1992): 147–58. http://dx.doi.org/10.1068/c100147.

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A necessary step in addressing questions of business tax incidence or resource allocation is the development of adequate measures of interstate business tax differentials. Earlier work by Wheaton is extended and updated by the construction of new estimates of the aggregate state and local taxation of US business over the period 1971–86. The results suggest the following: First, the average level of business taxation by state and local governments is approximately 5% of net business income. Second, there appears to be substantial and increasing variation in the effective tax rate on businesses

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10

NAIDENKO, Oleksii. "World experience of family business taxation and prospects of its implementation in Ukraine." Naukovi pratsi NDFI 2021, no. 1 (2021): 36–50. http://dx.doi.org/10.33763/npndfi2021.01.036.

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Approaches to defining the essence of family businesses in foreign countries are considered and the main requirements for their creation are determined. It is determined that family business in foreign countries is mostly carried out in farming. The world family business is characterized by two features. First of all, the preservation of a huge number of small and medium enterprises created by family members. The second feature is the presence of huge family corporations and holdings with a world name and age history, which are inherited 3-6 times. Approaches to the regulation of family busine

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11

Schreiber, Ulrich. "International business taxation and the business cash flow tax." Review of Managerial Science 7, no. 3 (2012): 309–26. http://dx.doi.org/10.1007/s11846-012-0089-6.

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12

Perchuk, Oksana, and Valentyn Penkovsky. "Organization of activities, accounting and taxation of small businesses in the tourist sphere." University Economic Bulletin, no. 51 (December 21, 2021): 101–11. http://dx.doi.org/10.31470/2306-546x-2021-51-101-111.

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The subject of research: theoretical and practical aspects of the organization of activities, accounting and taxation of tourism business entities. The purpose of the article is to develop scientific approaches and guidelines for the organization of activities, accounting and taxation of small businesses in the tourist sphere. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, basic approaches and statements of legal and accounting support of small businesses in the tourist sphere, which are highlighted i

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13

Walasik, Artur. "The Economics of Business Transaction Taxation." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 51, no. 4 (2018): 313. http://dx.doi.org/10.17951/h.2017.51.4.313.

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14

Tiley, John. "TAXATION—COMPOSITE BUSINESS TRANSACTIONS—SIMPLY CONSTRUCTION." Cambridge Law Journal 64, no. 2 (2005): 299–302. http://dx.doi.org/10.1017/s0008197305326869.

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15

Devereux, M. P. "Business taxation in a globalized world." Oxford Review of Economic Policy 24, no. 4 (2008): 625–38. http://dx.doi.org/10.1093/oxrep/grn037.

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16

Pogosova, S. L. "Taxation of small business in Russia." Social’naya politika i sociologiya 14, no. 4 (2015): 87–95. http://dx.doi.org/10.17922/2071-3665-2015-14-4-87-95.

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17

Koo, Ja Eun and Yoon Oh. "Transfer Pricing Taxation for Business Restructuring." Journal of IFA, Korea 25, no. 1 (2009): 47–78. http://dx.doi.org/10.17324/ifakjl.25.1.200902.002.

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18

Christie, Andrew J. "Disincorporation, Taxation and Small Business Behaviour." British Accounting Review 36, no. 1 (2004): 121–22. http://dx.doi.org/10.1016/j.bar.2003.10.001.

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19

Șova, Robert-Aurelian, and Adriana Florina Popa. "Business Digitalization, a Challenge for Taxation." CECCAR Business Review 2, no. 10 (2021): 29–34. http://dx.doi.org/10.37945/cbr.2021.10.04.

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20

Casson, Peter, Peter L. Jennings, and Clive Allen. "The Impact of Capital Taxation upon UK Unquoted Companies." Environment and Planning C: Government and Policy 21, no. 4 (2003): 509–30. http://dx.doi.org/10.1068/c032a.

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The authors present findings from the initial phase of an ongoing externally funded research project into senior executive perceptions of the impact of capital taxation upon unquoted companies incorporated in the United Kingdom. Open-ended interviews were conducted with the senior executives of six unquoted companies which are also multigenerational family businesses. The interviews guided the executives to explore the history of their company; the values and aspirations of the founding or owning family(ies); the impact of capital taxation regimes, previous and current, both on ownership and o

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21

FILIN, Sergei A., Lyubov' A. CHAIKOVSKAYA, Ainura N. AITYMBETOVA, El'mira E. ZHUSSIPOVA, and Gul'mira K. ISAEVA. "U.S. taxation: The description and impact on small businesses." International Accounting 22 (February 12, 2021): 166–85. http://dx.doi.org/10.24891/ia.24.2.166.

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Subject. The article discusses the development of small businesses in the USA though supporting measures. Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA. Methods. We use the methods of analysis, synthesis and logic research through the creative data approach. Results. In this article we analyze the specifics of tax treatment of business and small business, first of a

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22

KULESHOVA, L. V., A. A. ORAZALIEV, and I. V. KOBELEVA. "PROSPECTS FOR THE DEVELOPMENT OF TAXATION OF SMALL AND MEDIUM-SIZED BUSINESSES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5, no. 12 (2020): 92–97. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.05.010.

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The article is devoted to the aspects of taxation of small and medium-sized businesses. The development of these subjects is largely determined by the level of the tax burden, and their revenues in the form of taxes provide replenishment of the revenue part of the budget at various levels. The article defines the role of small and mediumsized businesses in Russia, as well as the specifics of their taxation. The results of the study presented in the article can be used to improve the taxation of small and medium-sized business structures.

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23

Gulbinas, Alanas, and Kamilė Jogminaitė. "Digital business taxation issues and threats abstract." Vilnius University Open Series, no. 4 (November 16, 2020): 98–121. http://dx.doi.org/10.15388/os.tmp.2020.5.

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“Article of digital business taxation issues and threats”, analyzes the impact of the digitalization in modern society and the changes of corporate profit tax. This article has been concentrated on the regulation of the European Union but mentions the international adjustments as well. The article has been written in a discussion of national law and bilateral agreements, which apply to the traditional permanent headquarters concept. This article discusses the current situation, where digital businesses are not being taxed with corporate profit tax, and possibilities to change it according to t

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24

Vítek, Leoš. "Changes in the taxation of personal and corporate income in developed countries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 465–74. http://dx.doi.org/10.11118/actaun201260020465.

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Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010. In the first part of the paper, we summarise changes in the businesses environment in developed countries. In its second part, the paper discuses changes of the personal and corporate taxation in developed countries, their structure and impacts of the economic crisis on the tax revenues and tax structures. The last part analyses and discusses changes in the tax policy in the field of business and labour

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25

Djindjic, Srdjan. "Taxation and forms of organizing business activities." Ekonomski anali 58, no. 196 (2013): 133–56. http://dx.doi.org/10.2298/eka1396133d.

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This paper takes sample tax regimes and tendencies from the developed countries in the EU-15 and the USA, and uses them to analyse the influence of taxation on the choice of organizational form of profit-oriented entities in Serbia. In order to understand how the procedure of taxation affects the sphere of business decision-making it is necessary to focus on the tax status of business losses and valorization and the effects of the double taxation of dividends. The rule of successive deduction of losses ensures the fiscally transparent entity receives a tax saving in the form of a reduction of

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26

Rossi-Maccanico, Pierpaolo. "European Commission Competence in Reviewing Direct Business Tax Measures." EC Tax Review 18, Issue 5 (2009): 221–35. http://dx.doi.org/10.54648/ecta2009030.

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Direct taxation is the quintessential national prerogative in the EU, although it shall be exercised in conformity with Community law obligations, the European Court of Justice (ECJ) says. The ECJ has upheld the Commission action in reviewing direct business tax rules, directly infringeing against the exercise of fundamental economic freedoms protected by the Treaty and with respect to State aid rules. Distinct infringements proceedings relating to business tax measures for breach of fundamental freedoms, harmful tax competition, or State aid may proceed in parallel as each one is autonomous o

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27

Гильфанов, Рашид, Rashid Gilfanov, Алсу Евстафьева, and Alsu Evstaf'eva. "TAXATION OF SUBJECTS OF SMALL ENTERPRISE WITHIN THE FRAMEWORK OF SPECIAL TAX REGIMES (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)." Vestnik of Kazan State Agrarian University 13, no. 3 (2018): 108–15. http://dx.doi.org/10.12737/article_5bcf57a64d0252.42896303.

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Taxation of small businesses is one of the key areas in the tax policy of the Russian Federation. To create favorable economic conditions for the functioning of small business entities, special tax regimes have been created to simplify their accounting and reporting system. The article deals with the practice of applying special tax regimes in the Republic of Tatarstan. It is revealed that the most popular regimes for small business entities in the republic are the simplified and patent taxation systems. The advantages and disadvantages of the special tax regimes applied are noted.

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28

Setiawan, Deddy Arief. "PROSES BISNIS DAN ASPEK PERPAJAKAN JASA PENUNJANG MINYAK DAN GAS BUMI UNTUK KEGIATAN USAHA JASA KONSTRUKSI (CONTENT ANALYSIS DAN HERMENEUTIC ANALYSIS)." Transparansi Jurnal Ilmiah Ilmu Administrasi 6, no. 2 (2018): 199–222. http://dx.doi.org/10.31334/trans.v6i2.42.

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Revenue of Oil and Gas Income Tax increased by an average of 8.1 percent per year in the period 2006-2010. Oil and Gas Income Tax was produced by the oil and gas industry from upstream activities. The activity is a business activity that is high-risk exploration and production (exploitation). The success of these businesses should be supported by the supporting services of oil and gas. One of these supporting services is construction activity. The focus of this research is the business processes and taxation aspect for supporting services of oil and gas in construction activities. Based on thi

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29

Podolianchuk, Olena. "TAX AND ACCOUNTING SYSTEMS OF SMALL AGRICULTURAL EN-TERPRISES IN THE CONDITIONS OF EUROPEAN INTEGRATION." Three Seas Economic Journal 2, no. 3 (2021): 95–103. http://dx.doi.org/10.30525/2661-5150/2021-3-13.

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Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems. The article is devoted to the study of the peculiarities of the application of the simplified system of accounting and taxation of agrarian businesses of small businesses in order to identify problematic aspects and areas of state support for their functioning in the context of European integration. A study of the main aspects of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy

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30

Svetozarov, Alexander S. "PROBLEMS OF BUSINESS TAXATION IN RUSSIAN FEDERATION." Bulletin of the Moscow State Regional University (Economics), no. 2 (2020): 98–105. http://dx.doi.org/10.18384/2310-6646-2020-2-98-105.

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31

GJYLI, KRISTAQ. "LEGAL ENVIRONMENT OF BUSINESS TAXATION IN ALBANIA." International Journal of Management Cases 12, no. 4 (2011): 13–18. http://dx.doi.org/10.5848/apbj.2011.00009.

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32

Robson, Mark H., Jack M. Mintz, and Douglas D. Purvis. "The Impact of Taxation on Business Activity." Economica 56, no. 223 (1989): 410. http://dx.doi.org/10.2307/2554294.

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33

Tremblay, Jean-François. "Business Taxation and Venture-Capital-Financed Innovation." FinanzArchiv 65, no. 2 (2009): 141. http://dx.doi.org/10.1628/001522109x466545.

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34

Meh, Césaire A. "Business risk, credit constraints, and corporate taxation." Journal of Economic Dynamics and Control 32, no. 9 (2008): 2971–3008. http://dx.doi.org/10.1016/j.jedc.2007.10.007.

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35

Muñoz, José-María. "Business Visibility and Taxation in Northern Cameroon." African Studies Review 53, no. 2 (2010): 149–75. http://dx.doi.org/10.1353/arw.2010.0009.

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Abstract:Through an analysis of the taxation of business activities in Adamaoua Province, Cameroon, this article aims to provide ethnographic substance to current debates about the “tax effort” in sub-Saharan Africa. Although the current mission of the tax authorities to identify all potential taxpayers and track their locations, movements, and activities is often presented in the context of nationwide reform and a commitment to making all taxable enterprises visible, a close examination of the government's practices reveals other factors at work. The case of cattle traders in particular shows

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36

Filobokova, L., and O. Grigoreva. "Tax policy and taxation small business entities." Auditor, no. 24 (December 25, 2014): 77–87. http://dx.doi.org/10.12737/12850.

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37

Chang, Ching-huei. "Optimal taxation of business and individual incomes." Journal of Public Economics 35, no. 2 (1988): 251–63. http://dx.doi.org/10.1016/0047-2727(88)90057-6.

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38

Okeke, Frankline C. S. A., Chiamaka Eunice Oketa, Oraekwuotu Nkemdilim Chikaodili, and Peters Obiora Emeka. "Multiple taxation and business sustainability in Nigeria." South Asian Journal of Marketing & Management Research 11, no. 2 (2021): 74–98. http://dx.doi.org/10.5958/2249-877x.2021.00021.7.

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39

Chen, Zhao, Yuxuan He, Zhikuo Liu, Juan Carlos Suárez Serrato, and Daniel Yi Xu. "The Structure of Business Taxation in China." Tax Policy and the Economy 35 (June 1, 2021): 131–77. http://dx.doi.org/10.1086/713495.

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40

Chumakova, N. A., and M. N. Andreiko. "SMALL BUSINESS: THE APPLICATION OF SPECIAL TAX REGIMES." Scientific bulletin of the Southern Institute of Management, no. 1 (March 30, 2018): 80–85. http://dx.doi.org/10.31775/2305-3100-2018-1-80-85.

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Small business is an important sector of the market economy of any state, due to a number of objective reasons. As a result of the development of small and medium-sized businesses, new jobs are created, new sources of income appear in the structure of the household budget, the social burden in the expenditure part of the budget decreases. Thus, in the system of economic relations, small business can solve a number of social issues aimed at increasing employment and welfare of citizens. In addition, a small business allows to adapt the production to changing circumstances and thereby respond qu

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41

Cagetti, Marco, and Mariacristina De Nardi. "Estate Taxation, Entrepreneurship, and Wealth." American Economic Review 99, no. 1 (2009): 85–111. http://dx.doi.org/10.1257/aer.99.1.85.

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This paper studies the estate tax in a quantitative framework with business investment, borrowing constraints, estate transmission, and wealth inequality. We find that the estate tax has little effect on the saving and investment decisions of small businesses, but does distort the decisions of larger firms, thereby reducing aggregate output and savings. Removing such distortions by eliminating the estate tax does not necessarily imply that everyone would be better off. If other taxes were raised to reestablish fiscal balance, those at the top of the wealth distribution would experience a large

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42

Pulatova, Mokhira. "FEATURES OF TAXATION OF SMALL BUSINESSES IN MODERN CONDITIONS." INNOVATIONS IN ECONOMY 4, no. 8 (2021): 4–10. http://dx.doi.org/10.26739/2181-9491-2021-8-1.

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The paper examines the economic content and significance of small business in the economic system. Studied the characteristics and properties of taxation, the application of the simplified system of taxation. The basic directions of perfection of the taxation of subjects of small business for their development activities in conditions of market relations development .Keywords:the simplified tax system, unified tax payment, tax rate, flat tax from individual entrepreneurs, tax benefits.

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43

Smith, Alan D., and William T. Rupp. "Cyberspace Taxation." Services Marketing Quarterly 24, no. 1 (2002): 61–75. http://dx.doi.org/10.1300/j396v24n01_05.

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44

Tsarbaeva, Albina Bulatovna. "CURRENT PROBLEMS OF TAXATION OF INDIVIDUAL ENTREPRENEURS." Globus: economy sciences 7, no. 4(44) (2021): 3–5. http://dx.doi.org/10.52013/2713-3052-44-4-1.

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One of the global challenges for small businesses is taxation. The problem is caused by the existing contradictions in tax legislation and its instability, and the components of taxation directly depend on the state and forms of ownership, on the benefits that are presented to one or another type of activity of small businesses. In recent years, there has been a lot of talk in Russia about the exceptional importance of small business for the development of the country and its economy, for the formation of a “middle class” as well as for the establishment of social and political stability in th

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45

ONISE MIRTSKHULAVA, ONISE MIRTSKHULAVA. "TAXES – ACCORDING TO FAIRNESS, UTILITY OR SOLVENCY." New Economist 16, no. 03 (2022): 84–87. http://dx.doi.org/10.36962/nec62-6303-042021-84.

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In the article - "Taxes - in terms of fairness, utility or solvency?" – it is discussed about the tax regime used in Georgia, which, despite many changes, has not become a stimulus for business development yet. The author notes that neither the preferential taxation of micro and small enterprises nor the Estonian model of taxation has caused a "Boom" of business prosperity in Georgia. According to the author of the article, Georgia should immediately implement a progressive regime of taxation, ie taxation according to the solvency of the taxpayer. It will be fair and beneficial to the country'

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46

Anatolievich Smirnov, Dmitry, Konstantin Aleksandrovich Strus, and Anna Artemovna Avanesova. "Features of the Taxation in the Territories with the Special Mode of Business and Investing Activities: Comparative Analysis of the Russian and Foreign Best Practices." International Journal of Engineering & Technology 7, no. 3.14 (2018): 412. http://dx.doi.org/10.14419/ijet.v7i3.14.17035.

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Preferential taxation regimes are recognized in the modern developed states as the most effective way of stimulation of entrepreneurial and investment activity. We examined the Russian mechanism of establishment of the preferential taxation regimes that have been developed for entrepreneurial and other investment activities and their infrastructure designed to provide mechanisms of operations. Our comparative analyses of the best practices in preferential taxation regimes across developing countries inform readers about advantages and risks of the investment activities and organization of busi

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47

MESHKOVA, D. A. "SMALL BUSINESS WITHOUT UTII: ORGANIZATIONS GO TO A OTHER TAX REGIME." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 6 (2020): 4–7. http://dx.doi.org/10.36871/ek.up.p.r.2020.06.02.001.

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The article examines the issue of choosing a different taxation regime by organizations in connection with the abolition of Chapter 1 of the Tax Code of the Russian Federation regulating the UTII system on January 2021, 26.3. For a significant part of organizations using this system, the transition is clear – a simplified taxation system, provided that the criterion of the maximum size for income and the residual value of depreciable property is met. Under this regime, the taxpayer will have to decide on the choice of the object of taxation, for which the article proposes an algorithm for calc

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48

Yani, Ari Soeti, Fauziah Fauziah, Rio Johan Putra, and Mila Mila. "Pemberdayaan Masyarakat Desa Cileuksa Dalam Meningkatkan Perekonomian Masyarakat Melalui UMKM." Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat 3, no. 1 (2020): 1–5. http://dx.doi.org/10.31334/jks.v3i1.962.

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This Community Service Program aims to empower the people of Cileuksa Village to improve the community's economy through MSMEs. Cileuksa Village is one of the villages in Sukajaya District, Bogor Regency, West Java Province. In the village of Cileuksa there is also a lack of awareness in managerial business management and tax aspects of MSMEs. Success in managing a business is largely determined by the expertise of business actors in obtaining sources of capital and procedures for managing finances, plus knowledge in terms of regulations such as taxation and related rules in the MSME business

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49

SAFONOVA, Marina S., Dmitry P. IL'YASHCHENKO, Aleksey V. KUCHEROV, Viktoriya V. LING, Zhanna V. SMIRNOVA, and Irina N. BUKHTIYAROVA. "The Features of Modern e-Marketing." Journal of Advanced Research in Law and Economics 8, no. 8 (2018): 2586. http://dx.doi.org/10.14505//jarle.v8.8(30).30.

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The selection is not resolved before the General problem. Some domestic scholars insist on the need to introduce special taxes for subjects of electronic business – the need to improve existing tax regimes, in particular, simplified, and introduction of tax privileges and preferences. Foreign experience of the taxation of electronic business is also contradictory – from strict state regulation through the introduction of special taxes to full tax exemption. While acknowledging the results of scientific research on this issue, we note that the General concept of taxation of e-business and is st

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50

Dewi Haptari, Vissia, and Irwan Aribowo. "ANALISIS ASPEK PERPAJAKAN PADA FINTECH KHUSUSNYA PEER TO PEER (P2P) LENDING UNTUK MENYUSUN ATURAN PERPAJAKAN." Jurnal Pajak dan Keuangan Negara (PKN) 1, no. 1 (2019): 11. http://dx.doi.org/10.31092/jpkn.v1i1.597.

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Financial technology ('Fintech ') shifts the paradigm of financial transactions and demands more rapid and adaptive change. Based on the results of BBVA's 2017 study, domestic business financing needs will be around IDR 1,600 trillion. In fact, only IDR 600 trillion can be disbursed annually through banks, capital markets and finance companies. Only 11 million of the 60 million SMEs can obtain loans from banks. Sixty percent of that number is based on the island of Java. Indonesia is expected to spend a small and medium business fund of US$ 54 billion by 2020, with more than 57 million micro-b

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