Relevant bibliographies by topics / Object of taxation

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Object of taxation'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Object of taxation"

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Lyutova, Olga I. "OBJECT OF TAXATION UNDER DIGITALIZATION." RUDN Journal of Law 24, no. 3 (2020): 695–716. http://dx.doi.org/10.22363/2313-2337-2020-24-3-695-716.

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The article investigates the problem of content change of the concept object of taxation in the Russian tax law on the path to digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms, as well as academic literature devoted to identification of certain new goods and phenomena as possible objects of taxation, thus updating the concept of the object of taxation itself. The development of information technologies generates the following unavoidable problems related to the object of taxation concept content, which allows reviving
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Sahaidak, V. V. "Property as an object of taxation." Legal position 3 (2019): 79–83. http://dx.doi.org/10.32836/2521-6473-2019-3-79-83.

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Tatarov, Konstantin. "Taxation of Alternative Energy Facilities." Auditor 6, no. 2 (2020): 38–42. http://dx.doi.org/10.12737/1998-0701-2020-38-42.

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Alternative energy begins to enter into economic activity, being a factor in reducing costs. The multivariance of the forms of its existence gives rise to differences in the formation of the initial cost, depreciation and calculation of residual value. With various options, it is possible to consider objects as movable or immovable property. The article proposes a methodology for calculating property tax of organizations depending on the purpose, type and installation of the object.
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Yevsieiev, Danylo. "GAMBLING AS A TAXABLE OBJECT IN UKRAINE." Baltic Journal of Legal and Social Sciences, no. 2 (June 11, 2025): 70–78. https://doi.org/10.30525/2592-8813-2025-2-9.

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The gambling market in Ukraine was opened in 2020, until now since 2009 gambling has been prohibited and recognized as a crime. But the tax legislation, which provided for the rules for taxation of this activity, adopted in 2010 under the conditions of the prohibition of gambling after its permission, has not been changed. An analysis of tax revenues from gambling for 2021-2024 showed the shadowing of this market, and therefore the need to change tax legislation. To formulate proposals for effective taxation of this industry, it is necessary to establish the legal nature of gambling. In Ukrain
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Kasatkina, Galina. "Reforming the Tax on the Property of Individuals." Baikal Research Journal 14, no. 1 (2023): 62–71. http://dx.doi.org/10.17150/2411-6262.2023.14(1).62-71.

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The article examines the historical aspects of taxation of the property of individuals in the Soviet Union and the Russian Federation. The issues of determining the object of taxation and its assessment are considered. At all times, immovable property belongs to the object of taxation. This object is almost impossible to hide and evade tax. Property tax has always been calculated based on its value. The procedure for determining the value changed as well as the list of objects subject to tax. It is noted that the tax on the property of individuals has a great impact on the relationship between
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Wu, Saihong. "A Feasibility Study on Taxation of Data." Journal of Economics and Law 1, no. 3 (2024): 34–39. http://dx.doi.org/10.62517/jel.202414306.

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With the rapid development of the digital economy in the current society, it has become an inevitable direction of tax reform to include data, which is a key production factor, into the object of taxation. Based on defining the object of data taxation, this paper proves the feasibility of data taxation from the perspectives of economy, law and tax collection and management. Immediately thereafter, it puts forward the important problems in the implementation of data taxation, mainly including the difficulty of identifying the subject of data taxation, the dilemma of data transaction price, and
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Shepenko, Roman A. "Special rules against tax avoidance: Taiwan’s experience." Vestnik of Saint Petersburg University. Law 14, no. 3 (2023): 738–49. http://dx.doi.org/10.21638/spbu14.2023.311.

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States and the territories implementation their tax rights in relation to the objects of taxation by concepts of taxation is determined. Tax conceptions to be applied primarily in relation to direct taxes are territorial and global. The territorial conception assumes that taxes are levied on the object of taxation originated or received in the state (territory). This conception is addressed to residents and non-residents. The global conception assumes that taxes are levied on the object of taxation regardless of the place of its origin. This conception is addressed to residents. Ideally, state
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Ю. С. Шорохова. "Legal regulation of object enterprises." Problems of legality, no. 123 (October 2, 2013): 306–13. http://dx.doi.org/10.21564/2414-990x.123.52552.

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The analysis of changes and additions in the Tax code of Ukraine has been carried out, others normative and legislative acts the problem of the object of the profit tax of the enterprises taxation has been considered. The points of view of many scientists working in this field of law have been analyzed.
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Sahaidak, V. "Real estate as a specific object of taxation." “International Humanitarian University Herald. Jurisprudence” 39 (2019): 76–79. http://dx.doi.org/10.32841/2307-1745.2019.39.18.

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Zamula, Irina, and Tetiana Osadcha. "NATURAL RENT AS AN ACCOUNTING AND TAXATION OBJECT." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 8 (36) (2018): 95–98. http://dx.doi.org/10.25264/2311-5149-2018-8(36)-95-98.

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Dissertations / Theses on the topic "Object of taxation"

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Шульженко, А. В. "Соотношение объекта и базы налогообложения в системе элементов правового механизма налога". Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/62450.

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Объект и база налогообложения связаны довольно тесно, и налоговая база по своему содержанию является объектом налогообложения, скорректированным под применение налоговой ставки, исчисление суммы налога.<br>The object and the base of taxation are closely related, and the tax the base is subject to taxation in its content, adjusted for the application of the tax rate, the calculation of the amount tax.
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Normantaitė, Renata. "Gyventojų pajamų mokesčio analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050526_125912-55372.

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The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax in foreign countries; - to analyze of personal income tax, to present its merits and demerits; - to analyze administration of personal income tax; - formulate proposals for a further personal income tax improvement Research methods:
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Habu, Katarzyna. "Essays on corporate taxation." Thesis, University of Oxford, 2017. https://ora.ox.ac.uk/objects/uuid:bee1da7f-dd85-482e-8e46-a70c13669cfc.

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This thesis aims to advance our understanding of corporate taxes and their effects on firm behaviour, particularly with regard to tax avoidance and investment, as well as how countries fight tax evasion and avoidance. Each chapter provides a distinct contribution to the corporation tax literature. The first two chapters analyze the corporate tax payments of companies residing in the United Kingdom using confidential corporate tax returns data. Chapter 1 focuses on comparisons between various company-ownership types, distinguishing in particular between multinational and domestic companies. I f
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Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.

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This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, onlin
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Loutzenhiser, Glen. "Income splitting, settlements and avoidance : taxing the family on business profits." Thesis, University of Oxford, 2009. http://ora.ox.ac.uk/objects/uuid:059b8ed4-a3fb-42bf-970e-77718ff105c9.

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In a progressive income tax system with an individual tax unit, high-rate taxpayers have an incentive to split income with lower-rate family members to minimise the family’s total tax burden. This raises equity and neutrality concerns. Adopting a spousal tax unit limits the gains from income splitting, but the individual is the better choice on privacy, autonomy, equality, definitional, marriage neutrality and work incentive grounds. Once the individual is chosen as the income tax unit, the control model provides a strong policy basis for attributing both earned and unearned income to individu
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Yevgenyeva, Anzhela. "Direct taxation and the internal market : assessing possibilities for a more balanced integration." Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:3b286ca9-ae8c-4be7-92d3-6c3975c4dc19.

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The role of the Court of Justice of the European Union in the process of direct tax integration in the European Union (EU) has been widely discussed in the academic literature, while another important actor, the European Commission, has attracted much less attention. The Commission’s input is commonly perceived to be limited to the right of legislative initiative. This study questions such an oversimplified interpretation and draws a more nuanced picture of EU tax harmonisation by integrating an analysis of the complex regulatory approaches adopted by the Commission for the establishment and s
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Adomaitienė, Rita. "Gyventojų pajamų mokesčio analizė ir tobulinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_100619-67099.

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Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show
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Vera-Concha, Germán E. "Expropriation, extraction, and evasion decisions in the design of taxation regimes for the natural resources industry." Thesis, University of Oxford, 2018. http://ora.ox.ac.uk/objects/uuid:b55dc55d-218c-4feb-a93b-991eebb61d10.

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This dissertation provides three models pertaining expropriation and production decisions in the natural resources industries. The first two chapters are intertwined: in these, the government relies on two tools to capture the rents from privately-owned Natural Resources Companies, a corporate income tax and the possibility of expropriating the assets. A real options model is used to assess the effect that progressiveness in taxation has on the political risk of a natural resources project. In the first chapter, we discover that under certain conditions for the underlying commodity: low prices
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Шуліченко, Т. В., Т. В. Шуличенко та T. Shulichenko. "Механізм майнового оподаткування в Україні". Diss., Одеський національний економічний університет, 2012. http://dspace.oneu.edu.ua/jspui/handle/123456789/3933.

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Дисертаційна робота присвячена дослідженню функціонування механізму майнового оподаткування в Україні. Визначено, що, незважаючи на чисельні наукові доробки у сфері майнового оподаткування, існують певні розбіжності у понятійному апараті. Запропоновано визначення дефініцій «майно» і «нерухомість» як об’єкта оподаткування; «механізм майнового оподаткування», який представляє собою сукупність методів, прийомів, важелів, організаційно-інформаційного та законодавчого забезпечення, спрямованих на виконання завдань податкової політики у сфері майнового оподаткування; введено поняття «соціальна норма
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Christian, Cornelius. "Essays in the economics of violence." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:19b544eb-0489-48d8-b3b6-a6bc7d14d56e.

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In this thesis, I analyse the impact of economic shocks on violence, and the mechanisms underlying them. I also investigate the long-term effects of violence on economic outcomes. In my first chapter, I introduce this thesis, and broadly outline its aims and contributions. In my second chapter, I examine lynchings of African Americans in the US South from 1882 to 1930, and show that cotton price shocks predict lynchings. Lynchings also predict more black out-migration from 1920 to 1930, and higher state-level wages. Using a simple model, I show that this is consistent with lynchings having lab
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Books on the topic "Object of taxation"

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Hayes, Brian. An object oriented programming implementation of a taxation and benefit program. Taxation, Incentives and the Distribution of Income Programme, Suntory-Toyota International Centre for Economics and Related Disciplines, London School of Economics, 1989.

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(Province), Québec. Québec, objectif emploi: Vers une économie d'avant-garde. Gouvernement du Québec, Ministère des finances, 1998.

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Goncharenko, Lyubov', Inna Kuleshova, Ol'ga Loseva, et al. Current problems of intellectual property law. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1063624.

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The textbook covers current issues of legal regulation of intellectual property. The book deals with topical issues of copyright, related rights, patent law, intellectual property assessment, as well as topical issues of the emergence, implementation and protection of non-traditional intellectual property objects, implementation and protection of rights to means of individualization, international legal regulation and taxation of intellectual property. Special attention is paid to topical issues of legal regulation of intellectual property rights turnover.&#x0D; For better assimilation of the
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Chambaud, Véronique. Art & fiscalité. 3rd ed. Ars vivens, 2009.

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Reixach, Lluís Peñuelas i. Valor de mercado y obras de arte: Análisis fiscal e interdisciplinario. Marcial Pons, Ediciones Jurídicas y Sociales, 2005.

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Oversight, United States Congress House Committee on Ways and Means Subcommittee on. IRS Art Advisory Panel: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, Ninety-ninth Congress, second session, June 3, 1986. U.S. G.P.O., 1987.

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Quentin, Byrne-Sutton, and Renold Marc-André, eds. Les objets d'art dans l'Union européenne: Aspects juridiques et pratiques : actes d'une rencontre organisée le 27 septembre 1993 = Works of art in the European Union : legal and practical aspects. Bibliothèque des arts, 1994.

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Yŏn'guwŏn, Han'gukhak Chungang, ред. Yŏngjo ŭi tʻongchʻi inyŏm kwa kaehyŏk. Hanʼgukhak Chungang Yŏnʼguwŏn Chʻulpʻanbu, 2015.

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Fillebrown, Charles Bowdoin. a B C of Taxation, with Boston Object Lessons, Private Property in Land, and Other Essays and Addresses. Creative Media Partners, LLC, 2018.

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Taxing art: When objects travel. Gestalten, 2011.

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Book chapters on the topic "Object of taxation"

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Rakovský, Peter. "The Arbitration Convention as One of the Measures to Eliminate Double Taxation... in the European Union and in Slovak Republic." In Cofola International 2021. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.p210-8639-2021-17.

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In the world of taxes, double taxation or double non-taxation represents one of the main problems within international taxation. Fair taxation, which manifests itself as a taxation of incomes in countries where the value is created in the light of legal tax optimization, is an important issue for a lot of international organisations and a relevant topic of innumerable initiatives and statements. In that regard, tax disputes between two or more states arise whose subject is the profit allocation. Such dis-putes are the main object of the so-called Arbitration Convention, which stipulates intern
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Petrowiste, Judicaël. "Des poêles, des chaudrons et des couvertures. Payer son impôt par des objets dans le bourg de Najac (1258-1273)." In Datini Studies in Economic History. Firenze University Press, 2024. http://dx.doi.org/10.36253/979-12-215-0347-0.25.

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This paper analyses the role of objects in the payment of taxes in the market town of Najac, in Rouergue, through a study of the first register of accounts of this place, between 1258 and 1273. This document, which was drawn up when the municipal government introduced a system of municipal taxation, lists each year the taxpayers who had defaulted and deposited items to guarantee the sums they owed in tax. These pledges were often recovered by their owners the following year, once their tax debt had been settled. But some of them were left to the consulate, which saled them to recover its debt.
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Vakutin, N. A., Y. U. Savina, and O. S. Salkova. "Formation of Regulatory Environment for Returned Leasing Taxation in Russian Federation." In Smart Technologies and Innovations in Design for Control of Technological Processes and Objects: Economy and Production. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15577-3_12.

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Skambraks, Tanja. "Tally sticks as media of knowledge in the contexts of medieval economic and administrative histor." In L’economia della conoscenza: innovazione, produttività e crescita economica nei secoli XIII-XVIII / The knowledge economy: innovation, productivity and economic growth, 13th to 18th century. Firenze University Press, 2023. http://dx.doi.org/10.36253/979-12-215-0092-9.09.

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Tally sticks worked as ubiquitous stores of numerical knowledge and tools of accounting and administration in medieval Europe. Previous research emphasized both the potential and value of the wooden notched sticks not only for the social and economic history of the Middle Ages, but also for the history of writing, intellectual history. This article combines the analysis of archival objects and written sources from England and Germany analysing their various contexts of use. These involve the centralised, highly professional and ritualised tax accounting at the English Exchequer, husbandry and
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Morawski, Wojciech, and Adam Kałążny. "The Taxation of Construction Objects Used to Generate Energy: The Current Legal Regime." In The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15673-1_5.

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Lamb, Margaret. "Taxation Research as Accounting Research." In Taxation: An Interdisciplinary Approach to Research. Oxford University PressOxford, 2004. http://dx.doi.org/10.1093/oso/9780199242931.003.0004.

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Abstract Accounting involves processes of calculating, valuing, reporting, and evaluating financial transactions, performance, and events. Accounting processes involve techniques, apply principles, and attract theories of improvement and explanation. Accounting research focuses on these processes, their outputs, and the institutions created around them. As an object of accounting research, taxation represents a cost for which accounting is required, a separate process that interacts with and influences accounting, and a specialist practice area of accounting. And, like accounting research, a foc
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Vartašová, Anna. "Buildings and Structures as the Object of Real Property Taxes in the Countries of the Visegrad Group." In Challenges of Contemporary Tax Law. Wydawnictwo Uniwersytetu Łódzkiego, 2024. https://doi.org/10.18778/8331-399-3.27.

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In this paper, the author compares the legal regulation of real property taxes applied in the Visegrad countries (Slovakia, Czechia, Hungary and Poland) in terms of the means of determination of part of its object, namely the buildings and structures. Based on the analysis of these national regulations, the author concludes that, despite all the analysed states apply taxation of buildings and/or structures within their real property tax(es), there are conceptual differences among the particular states’ policy in determining the objects subject to tax. While the author concludes on the broadest
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Laine, Kimmo, and Kimmo Laine. "Film politics and censorship." In Finnish Film Studios. Edinburgh University Press, 2022. http://dx.doi.org/10.3366/edinburgh/9781474446808.003.0007.

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This chapter discusses the relations of the state authorities and cinema from four perspectives: film as the object of taxation, film as an object of censorship, film as propaganda, and film as a means of doing national and international politics. Some of these perspectives concern film studios directly and some indirectly, either as active agents or as objects of the state’s politics, or both. Yet, each of these factors affected crucially to the preconditions and circumstances the studios operated in. Special attention is payed to the WWII years, when Finnish film industry was divided into tw
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Lavey*, Warren G. "United States: Tax Effects of Internet Telecommunications Services." In Global E-Business Law & Taxation. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0027.

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Abstract It is popular to say both that “the Internet changes everything” and that “death and taxes are inevitable.” According to this framework, it may be tempting to think about the issue of taxes on Internet telecommunications services as a new, unstoppable force (the Internet) meeting an immovable object (taxes). However, this framework is flawed in that both telecommunications services and taxes applicable to telecommunications services have been changing for at least a century, long before the advent of the Internet. Government authorities have proven quite adept at adopting legislation
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Mann, F. A. "Monetary Sovereignty, its Scope and its Limitation." In The Legal Aspect of Money. Oxford University PressOxford, 1992. http://dx.doi.org/10.1093/oso/9780198256502.003.0037.

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Abstract The State’s undeniable sovereignty over its currency is traditionally recognized by public international law; to the power granted by municipal law there corresponds an international right to the exercise of which other States cannot, as a rule, object.2 As the Permanent Court of International Justice has said,3 ‘it is indeed a generally accepted principle that a state is entitled to regulate its own currency’. Money, like tariffs or taxation or the admission of aliens, is one of those matters which prima facie must be considered as falling essentially within the domestic jurisdiction
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Conference papers on the topic "Object of taxation"

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Luhova, O. "Chatbot as an object of accounting and taxation." In international scientific-practical conference. MYKOLAYIV NATIONAL AGRARIAN UNIVERSITY, 2024. http://dx.doi.org/10.31521/978-617-7149-78-0-77.

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Samakhavets, M. P. "FINANCIAL DEVELOPMENT OF AGRICULTURE OF THE REPUBLIC OF BELARUS: TAX ASPECT." In Культура, наука, образование: проблемы и перспективы. Нижневартовский государственный университет, 2021. http://dx.doi.org/10.36906/ksp-2021/24.

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The article analyzes the payment of taxes by agricultural producers to the budget by number of payers, amount of taxes paid, and single tax for agricultural producers. The procedure for the payment of a single tax for agricultural producers (payers, object of taxation, rate) is considered in more detail. The tax burden on agriculture in dynamics is considered.
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Platonov, A. "CONTENT AND PROCESSING OF THE RESULTS OF A TRAINING TAXATION INSPECTION OF A SECTION OF A LINEAR INFRASTRUCTURE OBJECT." In MODERN FORESTRY COMPLEX OF THE COUNTRY: INNOVATIVE DEVELOPMENTS AND RESEARCH. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2024. https://doi.org/10.58168/mfcc2024_138-146.

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Before removing unwanted trees and shrubs, it is advisable to organize work to record and identify the characteristics of this vegetation, prior to which workers need to instill the skills to identify such characteristics. The article discusses the issues of preliminary individual or group taxation training of performers in determining the qualitative and quantitative characteristics of unwanted vegetation.
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Tugulschi, Iuliana. "The accounting and tax treatment of donations." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.17.

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Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems a simple procedure, in fact there is a difference between the essence of the transaction, its legal and fiscal consequences. Transactions related to donations have a series of particularities, not only from a legal point of view, but also from the point of view of accounting and taxation. In this context, this article examines the problematic aspects regarding the accounting o
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Fatkhutdinova, O. A., O. V. Demyanova, and S. M. Nuryiakhmetova. "Assessment of the Efficiency of Implementation of a Joint Investment Project of Geological Exploration Works." In International Conference on Finance, Economics, Management and IT Business (FEMIB 2024). Crossref, 2025. https://doi.org/10.63550/iceip.2025.45.79.001.

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In the modern world, where international cooperation and globalization play an important role, various companies seek to expand their activities beyond their countries by entering into foreign projects. The purpose of this work is to study the taxation systems of enterprises in the oil industry in the Russian Federation and the Republic of Uzbekistan to assess the effectiveness of the implementation of a joint investment project. In accordance with this goal, the authors solve the following problems in the work: studying domestic and foreign experience in distributing natural rent between the
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Nalimova, P. "The Essence of Corporate Income Tax." In Current Issues of Science: Student Thought. Nalimova, P., 2025. https://doi.org/10.61726/5131.2025.38.75.001.

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Taxes are one of the main sources of financing for government activities, as well as an economic tool that serves to implement the priorities of the state. Taxes perform two functions: fiscal and regulatory. Both functions are interconnected and interdependent, and neither should be developed at the expense of the other. As a category of the economy, a tax is a mandatory payment that the state collects from both individuals and legal entities. The importance of profit has increased with the transition of the Russian Federation’s economy to a market economy. Profit is a generalized indicator of
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Bahova, Maria, and Irina Starcencova. "Some proposals to improve the system of real estate tax collection in the Republic of Moldova." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.59.

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Real estate tax is an important source of revenue for the local budget of the Republic of Moldova. This research paper discusses proposals for improving the system of collection of this tax in order to increase the efficiency and fairness of taxation. We propose a number of measures, including the fight against tax evasion, improvement of mechanisms for assessing the value of real estate objects, improvement of accounting procedures and control over tax liabilities. The proposals are aimed at eliminating existing shortcomings in the system of real estate tax collection and ensuring more effici
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Benduch, Piotr. "Problematic Aspects of Determining the Surface Area of Grounds, Buildings and Premises for Cadastre and Real Estate Taxation Purposes." In Environmental Engineering. VGTU Technika, 2017. http://dx.doi.org/10.3846/enviro.2017.163.

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Real estate cadastre is commonly recognized as a register of an actual state in the range of grounds, buildings and premises. It contains data which represent a standardized description of their fundamental attributes like location or surface area. According to the Geodetic and Cartographic Law, data contained in the cadastre are a base of the real estate taxation. However, this record may be recognized as fulfilled only in the case of cadastral parcel. In Poland, due to the separate rules of calculating buildings and premises usable floor area for the purposes of the real estate tax base asse
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Kalinin, V. V., A. S. Ilyin, A. V. Ilyina, N. A. Demin, A. N. Medvedev, and Yu E. Kharitonov. "Development of information model and methods of data analysis on land taxation objects for Yekaterinburg city of Russia." In PROCEEDINGS OF THE INTERNATIONAL CONFERENCE OF COMPUTATIONAL METHODS IN SCIENCES AND ENGINEERING 2019 (ICCMSE-2019). AIP Publishing, 2019. http://dx.doi.org/10.1063/1.5137951.

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Gavrilenko, Irina V., Artem O. Rada, and Elena A. Fedulova. "Assessment of the Effect of Using Geographic Information Technologies in Identifying Taxation Objects and Violations of Land Legislation." In International Scientific and Practical Conference Strategy of Development of Regional Ecosystems “Education-Science-Industry” (ISPCR 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220208.021.

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Reports on the topic "Object of taxation"

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Gallien, Max. Measurement and Mirage: The Informal Sector Revisited. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ids.2024.005.

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Recent years have seen an increasing availability and usage of measurements of informal sectors as the basis of scholarship and policy advice on the causes and consequences of informality. This has created an impression of a consensus around a clearly conceptualised and operationalised object of study – that when we talk about the informal sector, we know what we are talking about. This paper argues that this impression is largely a mirage. It suggests that underneath increasingly accepted measurements, and actively masked by them, there remains a fundamental conceptual confusion and continuin
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