Relevant bibliographies by topics / Tax on income of physical persons

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

Academic literature on the topic 'Tax on income of physical persons'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Tax on income of physical persons"

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Semenova, Galina N. "USING TAX DEDUCTIONS AT CALCULATING PHYSICAL PERSONS INCOME TAX." Bulletin of the Moscow State Regional University (Economics), no. 3 (2017): 54–60. http://dx.doi.org/10.18384/2310-6646-2017-3-54-60.

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ARCHVADZE, JOSEPH. "TAX BURDEN OF EMPLOYED PERSONS." Globalization and Business 4, no. 7 (2019): 79–86. http://dx.doi.org/10.35945/gb.2019.07.010.

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Tax burden demonstrates very precisely the scope of fiscal pressure on business and population by the state. In Georgia physical persons are taxed as by direct taxes (income tax is 20%), as indirect taxes. In the end they have much influence on population’s purchasing power. More than population’s cash income comes from the salaries, accordingly income tax, VAT and excise could be considered as the tax burden of salaries. According to the calculation by this principle, the salary tax burden in Georgia is 39.2 %. In the last 7 years (In comparison with the year 2012) because of the rapid growth
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ARCHVADZE, JOSEPH. "TAX BURDEN OF EMPLOYED PERSONS." Globalization and Business 4, no. 7 (2019): 79–86. http://dx.doi.org/10.35945/gb.2019.07.010.

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Tax burden demonstrates very precisely the scope of fiscal pressure on business and population by the state. In Georgia physical persons are taxed as by direct taxes (income tax is 20%), as indirect taxes. In the end they have much influence on population’s purchasing power. More than population’s cash income comes from the salaries, accordingly income tax, VAT and excise could be considered as the tax burden of salaries. According to the calculation by this principle, the salary tax burden in Georgia is 39.2 %. In the last 7 years (In comparison with the year 2012) because of the rapid growth
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Syrovátka, P. "Effects of changes in the tax environment on the consumer demand for food." Agricultural Economics (Zemědělská ekonomika) 57, No. 7 (2011): 350–55. http://dx.doi.org/10.17221/101/2011-agricecon.

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The article describes in detail and applies the methodological approach to the conditions of the Czech markets; such an approach may be used in quantifying changes in the volume of consumer demand for food if the VAT rate or the physical persons' income tax rate are changed. To define the percentage change in the consumer demand for food caused by changes in the VAT rate or in the physical persons' income tax rate, the differential-logarithmic model of the Marshallian demand function was applied: dQ/Q × 100 = ε × [ln(1 + ν1) – ln(1 + ν0)]
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Сарапкина, Nikol' Sarapkina, Азеева, and Dar'ya Azeeva. "Improving the system of administration of the tax on personal income in the Russian Federation." Clusters. Research and Development 3, no. 1 (2017): 14–19. http://dx.doi.org/10.12737/article_58ebdcae6728e2.21857666.

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Tax on income of physical persons (hereinafter - PIT) as the most affecting the material well-being of
 citizens have repeatedly been subjected to drastic methodological changes, having been proportional,
 differentiated, with simple and complex progression rate. All changes emphasize the need to find a balance
 interests of the state and citizens in the income taxation.
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Kaleta, Ks Paweł. "The Bishop's Right to Parish Taxation." Studia Prawnicze KUL, no. 1 (July 1, 2021): 127–42. http://dx.doi.org/10.31743/sp.10791.

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The diocesan tax is a compulsory cash benefit imposed on the income of both a juridical person and a physical person. There are two types of tax in canon law: ordinary and extraordinary tax. Although the Pontifical Council for Legislative Texts issued the authentic interpretation of c. 1263 and ruled that tax may not be imposed on Mass offerings, some doubts might arise as to the legitimacy of the tax imposed on “other physical persons”. The conciliar Decree Christus Dominius states that priests are to contribute from their clerical income for the needs of the diocese “according to the bishop’
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Florișteanu, Elena, and Dragoş Florişteanu. "Public and Fiscality: Facts and Unknowns." International conference KNOWLEDGE-BASED ORGANIZATION 23, no. 2 (2017): 59–64. http://dx.doi.org/10.1515/kbo-2017-0088.

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Abstract Taxes on physical and juridical persons constitute a permanent source of income for the authorities, income that is used to cover public expenses. As the need for public financial resources is growing permanently, a decrease in the tax levels can cause confusion or even public controversy. However, changes brought in the current fiscal legislation have brought a series of decreases (theoretically substantial) of the fiscal obligations owed by the tax payers. Thus, it is natural to try and identify the potential benefits or consequences of the fiscal relaxation that has occurred. Moreo
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Frolovа, N. B. "Income Taxation in U.S.: Current Trends." Statistics of Ukraine 87, no. 4 (2020): 107–16. http://dx.doi.org/10.31767/su.4(87)2019.04.11.

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Essential components of D. Trump’s tax reform and its impact on the income distribution and economic growth in U.S. are investigated. The analysis covers innovations in the system of income taxation of citizens (tax rate on income of physical persons, change in the composition of itemized and standard deductions from the taxable income, the alternative minimum income tax, limitations on the inheritance tax, and change in the mode of taxation of pass-through income).
 The essence of the trickle-down economic theory is explicated, with emphasizing its central role in tax policy development
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Karlsson, Johannes, and Thorolfur Matthiasson. "Basic Income—an early Icelandic experiment**." Nordic Tax Journal 2019, no. 1 (2019): 56–62. http://dx.doi.org/10.1515/ntaxj-2019-0004.

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Abstract Old age, illness, and/or physical and/or mental disabilities may limit the ability of an individual to generate enough income to cover basic costs of living. Most developed nations provide financial assistance to persons with limited abilities. In 1974, an Icelandic government passed an act of law providing a tax credit, payable to taxpayers under certain conditions. The tax allowance was applied first to settle the taxes and public levies owed by the taxpayer, with any amount remaining paid out to the individual. This system can be seen as a first, limited attempt at establishing a p
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Mamcarczyk, Mariola, and Paweł Zieniuk. "Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research." Central European Management Journal 28, no. 4 (2020): 86–106. http://dx.doi.org/10.7206/cemj.2658-0845.36.

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Purpose: This article seeks to assess the scale of using the funds from Poland’s 1% of personal income tax scheme in the funding of public benefit activity conducted by public benefit organizations in the area of promotion of sports and physical culture. Moreover, it attempts to establish the determinants of revenues from this source earned by individual organizations. Design/Methodology/Approach: The article presents the results of own research based on a sample of 100 random public benefit organizations. Research conclusions are formulated based on the literature and legislation review, data
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Dissertations / Theses on the topic "Tax on income of physical persons"

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Воронкова, Т. О., та T. O. Voronkova. "Контроль налоговых органов за исчислением и уплатой налога на доходы физических лиц : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/95060.

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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контроля налоговых органов за исчислением и уплатой налога на доходы физических лиц. Предметом исследования выступают экономические отношения, возникающие в ходе контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц. Основной целью магистерской диссертации является анализ контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц на примере ИФНС России по Кировскому району г. Екатеринбурга, включающий разработку предложений п
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Hájková, Jana. "Vliv realizace projektu "Třeboň - rozvoj lázeňské infrastruktury" na motivační složku daně z příjmů fyzických osob ze samostatně výdělečné činnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76413.

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The thesis describes realization effects of the project "Třeboň - rozvoj lázeňské infrastruktury" on the ammount of tax income in the city, especially with focus on the development of the part of tax incomes. These incomes receives the city as a share of tax incomes from self-employed persons (by law of budget determination of taxes No 243/2000 Sb.). According to this law each commune receives 30 % of tax from self-employed subjects, which have place of residence in the territory of this commune. This share of the tax is called as "motivation component" and it should motivate communes to creat
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Van, der Westhuizen Francois Duplessis. "Venture and trade conducted by natural persons for income tax purposes." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-04092009-142658/.

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Loyson, Richard Michael. "A critical analysis of the income tax implications of persons ceasing to be a resident of South Africa." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1180.

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Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised b
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Beukes, Marvan. "Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18623.

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This dissertation endeavours to analyse the anti-avoidance measures implemented (and planned for the future) in South Africa to combat the practice known as "thin capitalisation". It critically analyses the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation. It concludes that the arms-length approach is not suitable for South Africa and that it is essential that a system of advance pricing agreements be implemented.
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Mabweazara, Smart Zivanai. "Physical activity behaviours of persons with HIV and AIDS in low-income populations: The design of a context-sensitive randomised control trial." University of the Western Cape, 2018. http://hdl.handle.net/11394/6593.

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Philosophiae Doctor - PhD<br>The Human immunodeficiency virus (HIV) and acquired Immunodeficiency syndrome (AIDS) are serious health issues that continue to affect many nations. Specifically, the sub-Saharan African region has the highest prevalence of HIV and AIDS worldwide. Africans living in informal settlements or townships have the highest prevalence of HIV in South Africa. Persons of low socioeconomic status (SES) in general become socialised into unhealthy behaviours and risk factors at early ages, and experience poor health outcomes. Physical activity (PA) is one cost-effective, non-ph
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Rogers, Richard. "A critical analysis of the tax concessions relating to medical expenses, with particular emphasis on persons with a physical impairment or disability." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4144.

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This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure i
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Smit, Nell-Mari. "An international comparison on the impact of the extended life expectancy of natural persons for taxation purposes." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26428.

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The increase in the life expectancy of natural persons has become a worldwide phenomenon. People live longer and need income for longer periods of time. Individuals need to start saving for their retirement early in life while still part of the workforce. Insufficient retirement savings lead to individuals not having sufficient income for their retirement. People become dependent on the government for assistance in paying for their day-to-day living expenses, leading to increases in social grants payable by the government. In South Africa the National Treasury needs to budget through taxation
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Kábelová, Lucie. "Daňová mezera u zdanění osobních příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206123.

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This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.
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Muñoz-Capcha, Ana-Cecilia, and Ana-Cecilia Muñoz-Capcha. "Limitación en la atribución de pérdidas generadas por consorcios con contabilidad independiente: análisis de la legitimidad de su designación como contribuyentes del impuesto a la renta." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3122.

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El presente trabajo plantea una modificación al artículo 14 de la Ley del Impuesto a la Renta, sobre los contribuyentes, distinguiendo a los sujetos con personalidad jurídica respecto de los cuales existe algún ánimo de organización para constituirse en un ente distinto al de sus partes del grupo de entes en los que prima alguna consideración de orden económico o patrimonial para su elección como contribuyente.<br>Trabajo de investigación
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Books on the topic "Tax on income of physical persons"

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Sil'vestrova, Tamara, Slavyana Gurova, Nataliya Aleksandrova, Larisa Ulybina, and Yakov Shipeev. Actual problems of taxation of individuals. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1014640.

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The textbook is the result of research by the authors to the problems of taxation of individuals, whose goal was to develop theoretical principles and practical recommendations aimed at improving taxation of incomes and property of physical persons in the Russian Federation.&#x0D; Discusses current changes in tax legislation in the sphere of tax deductions provided under the tax to incomes of physical persons; analyses the controversial issues of granting such deductions, and suggests ways to resolve them.&#x0D; Meets the requirements of Federal state educational standards of higher education
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L, Williams R. The taxation of income in Jamaica: The liability of persons to income tax. University of the West Indies, 1989.

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Incorporated, CCH, ed. International taxation: U.S. taxation of foreign persons and foreign income. 4th ed. CCH, 2006.

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1947-, Longfield Judi, ed. Tax fairness for persons with disabilities: Report of the Standing Committee on Human Resources Development and the Status of Persons with Disabilities. Standing Committee on Human Resources Development and the Status of Persons with Disabilities, 2002.

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DiMare, Richard C. Lawful income tax avoidance for the qualified wages and salaries of natural persons. American Association for Lockean Liberty, 2010.

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Institute, American Law, ed. Federal Income Tax Project: International aspects of United States income taxation : proposals on United States taxation of foreign persons and of the foreign income of United States persons. American Law Institute, 1987.

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Majewicz, Marzena. Wpływy z podatku dochodowego od osób prawnych w 1992 r. Instytut Finansów, 1993.

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Tello, Carol P. U.S. withholding and reporting requirements for payments of U.S. source income to foreign persons. Tax Management Inc., 2002.

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Debrot, R. H. D. Fiscal emigration to the Dutch Caribbean: The Netherlands Antilles Retired Persons Incentive Plan Act. New Amsterdam Law Books, 1992.

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Richard, Thornton. 100 ways to save tax in Malaysia for individuals. 2nd ed. Sweet & Maxwell Asia, 2008.

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Book chapters on the topic "Tax on income of physical persons"

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Quiñones, Natalia. "Challenges of the Emerging International Tax Consensus for Low- and Middle-Income Countries." In The Oxford Handbook of International Tax Law. Oxford University Press, 2023. http://dx.doi.org/10.1093/oxfordhb/9780192897688.013.58.

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Abstract This chapter discusses the challenges of the emerging international tax consensus for low- and middle-income countries. It is undeniable that low- and middle-income countries are usually identified as source countries, and their international tax policies and treaties are based on the twentieth-century division of taxing rights between source and residence states. This traditional dichotomy recognized that source countries could obtain their ‘fair share’ in the international business income tax pie by taxing a multinational enterprise’s (MNE) physical presence within their territorial
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Lambooij, Machiel. "Netherlands: Nexus for Purposes of Imposing Corporate Income Tax." In Global E-Business Law & Taxation. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0013.

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Abstract This chapter discusses in general terms, without focusing on any specific jurisdiction, the concept of “nexus” with a taxing jurisdiction required for a person (the e-tailer) resident outside that jurisdiction to be subject to tax on its business profits earned in connection with its e-commerce activities. It then discusses specifics about The Netherlands’ position. The jurisdiction where the customers of the foreign e-tailer are based is hereinafter referred to as the source state. The term nexus refers to the threshold an e-tailer will have to surpass in terms of presence (physical,
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Lethaus, H. J. "Chapter 14 The Borderline between Corporate and Income Taxation for Non-Physical Persons under Modern Company Taxation: Paths to Europeanization of German SMEs." In Practical Problems in European and International Tax Law. IBFD, 2016. http://dx.doi.org/10.59403/1akg8ge014.

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"Article 1 Persons covered." In Model Tax Convention on Income and on Capital (Full Version). OECD, 2019. http://dx.doi.org/10.1787/4f4b1f57-en.

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"Article 1. Persons covered." In Model Tax Convention on Income and on Capital (Full Version). OECD, 2012. http://dx.doi.org/10.1787/9789264175181-4-en.

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"Article 1 Persons covered." In Model Tax Convention on Income and on Capital (Full Version). OECD, 2015. http://dx.doi.org/10.1787/9789264239081-4-en.

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Prince, Michael J. "Cash Transfers and Tax Measures for Persons with Disabilities." In The Oxford Handbook of Social Policy in Canada. Oxford University Press, 2025. https://doi.org/10.1093/oxfordhb/9780197766859.013.0020.

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Abstract Cash benefit programs and tax relief measures intended for people with disabilities in Canada are the focus in this chapter. Notable features of disability income policy are the presence of diverse definitions of disability across a variety of programs built up over many decades and the central role of labor force participation and medical assessments as criteria for determining eligibility for many of these programs. Income security policy developments at the federal and provincial levels of government are discussed, including the Canada Disability Benefit, recently introduced by the
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Akerlof, By George A. "The Economics of ‘Tagging’ as Applied to the Optimal Income Tax, Welfare Programs, and Manpower Planning." In Explorations in Pragmatic Economics. Oxford University PressOxford, 2005. http://dx.doi.org/10.1093/oso/9780199253906.003.0006.

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Abstract The advantages of a negative income tax are easy to describe. Such a tax typically gives positive work incentives to even the poorest persons. With some forms of the negative income tax there are no incentives for families to split apart to obtain greater welfare payments. Furthermore, individuals of similar income are treated in similar fashion, and therefore it is fair and also relatively cheap and easy to administer.
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Dirkis, Michael. "International Tax Law and Personal Nexus." In The Oxford Handbook of International Tax Law. Oxford University Press, 2023. http://dx.doi.org/10.1093/oxfordhb/9780192897688.013.7.

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Abstract This chapter focuses on the importance of individuals (persons) as a source of taxation revenue. When jurisdictions seek to tax foreign and cross-border income, profits, gains, or consumption (international taxation), the tax consequences are also linked back to persons. The chapter first briefly explores the limitation of sufficient connection on the sovereignty of jurisdictions to tax individuals. It then reviews the nexus criteria used to justify the taxation of individuals on their worldwide income, gains, or profits and used to justify location-based (territorial) taxation of ind
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"Positions on Article 1 (Persons Covered) and its commentary." In Model Tax Convention on Income and on Capital (Full Version). OECD, 2019. http://dx.doi.org/10.1787/06e13aad-en.

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Conference papers on the topic "Tax on income of physical persons"

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Dmitrieva, Oksana Germanovna, and Elena Evgenievna Dozhdeva. "PERSPECTIVE DIRECTION OF CONTROL OVER EXPENSES OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-773/777.

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The article substantiates the need to introduce tax control over the expenses of individuals and review the tax rate on personal income in the Russian Federation. The purpose of introducing measures of tax control over the expenses of individuals is that the tax on personal income is a significant fiscal and regulatory instrument of the market economy
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Yakimchuk, D. A., and S. G. Serikov. "COMPARATIVE CHARACTERISTICS OF TAXATION OF RUSSIA AND CHINA ON THE EXAMPLE OF THE TAX TO INCOMES OF PHYSICAL PERSONS (NDFL)." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.46.

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The paper provides a comparative description of the NDFL of the two largest countries - Russia and China. Conclusions are drawn about the effectiveness and fairness of NDFL calculation systems of these countries.
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Iglesias Victoria, Patricia, Gary Behm, and Tae Oh. "Intelligent Mobility Cane for People Who are Blind and Deaf-Blind: A Multidisciplinary Design Project That Assists People With Disabilities." In ASME 2015 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/imece2015-51926.

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Vision loss knows no boundaries; it can affect anyone, of any age, income level, race, or ethnic background, at any time. Regardless of the level of visual impairment, vision loss can impact a person’s life and their ability to complete everyday tasks. One of the greatest challenges that a blind or deaf blind person faces is the ability to navigate safely and independently through the physical world. Traveling with little or no vision at all can be challenged and inaccessible, limiting the ability to work, go to school, take care of personal needs, or socialize with others. The purpose of this
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Istrate, Costel. "Consequences of the substance over form rule on the accounting and taxation standards and practices, in Romania." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.01.

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Accounting and taxation are based on general and particular rules, more or less strictly enforced. Sometimes, in applying these rules, professional judgement is required in situations where the issues to be resolved are not always very clear. The substance over form rule obliges us to consider the economic substance of the transaction rather than its legal form when dealing with specific cases. The accounting rules provide us with some examples of such situations (leasing contracts, the spreading over time of certain income/expenditure, etc.). In turn, the tax rules can be interpreted as meani
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Licite-Kurbe, Lasma, and Liva Sevcuna. "Examination of the experience of work integration social enterprises in Latvia." In Research for Rural Development 2022 : annual 28th international scientific conference proceedings. Latvia University of Life Sciences and Technologies, 2022. http://dx.doi.org/10.22616/rrd.28.2022.028.

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In Latvia, the employment of persons with disability is two times lower than the European Union average, which indicates a marked social and income inequality in the country, as well as the dependence of such persons on national and local government support. One of the solutions for increasing the employment of people with disability is social entrepreneurship. In Latvia, 28% of a total of 189 social enterprises are work integration social enterprises, which mostly employ persons with disability. The research aims to examine the experience of work integration social enterprises in Latvia. To a
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Malcoci, Ludmila. "The social protection of persons with disabilities through strengthening social resilience." In Consolidarea rezilienței sociale prin valorificarea capitalului uman în contextul aderării Republicii Moldova și Ucrainei la Uniunea Europeană. Moldova State University, 2024. https://doi.org/10.59295/crs2024.06.

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The author examines the social protection of persons with disabilities in the Republic of Moldova from the perspective of a human rights-based approach and a new paradigm. This paradigm emphasizes that equitable social protection for persons with disabilities, aimed at preventing discrimination and promoting social inclusion, involves: (a) ensuring income security to access necessary goods and services, (b) covering disability- related extra costs and facilitating support access, (c) providing access to healthcare, including disabilityrelated medical care and rehabilitation, and (d) improving
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Schwartz, Kenneth. "Charlottesville Urban Design and Affordable Housing." In 1995 ACSA International Conference. ACSA Press, 1995. http://dx.doi.org/10.35483/acsa.intl.1995.83.

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One of the most pressing problems confronting architects and planners involves the erosion of urban fabric in American cities and small towns. Many factors have contributed to the physical and economic decline of previously healthy cities since the end of World War 11. Federal tax policies involving home mortgage deduction, FHA loan programs, and highway policy and subsidies have all conspired to promote suburban sprawl and a concurrent abandonment of city centers by the middle class. Nowhere has the impact of this problem been felt more seriously than in the area of housing. The legacy of the
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Kozar, Vladimir, and Nemanja Aleksić. "Finansijski i ekonomski kapacitet kao kriterijumi za izbor privrednog subjekta u postupku javne nabavke." In XXXI Susret pravnika u privredi Republike Srbije. Udruženje pravnika u privredi Srbije, 2023. http://dx.doi.org/10.55836/zbornik_pip_2304a.

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This paper analyses the regulations of the Republic of Serbia, as well as the opinions of jurisprudence on the criteria for selection of an economic operator in the public procurement procedure. The term economic operator is defined as any person or group of persons offering supplies, services or works on the market. It is pointed out that the term „economic operator“ encompasses not only physical and legal entities but non-statutory forms of organizations as well, such as consortiums or joint ventures. In this paper were analyzed methods of determining and types of criteria for selection of a
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Đukić, Dejan. "Korisnički uslovi servisa na internetu kao izvor prava." In XXXI Susret pravnika u privredi Republike Srbije. Udruženje pravnika u privredi Srbije, 2023. http://dx.doi.org/10.55836/zbornik_pip_2305a.

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This paper analyses the regulations of the Republic of Serbia, as well as the opinions of jurisprudence on the criteria for selection of an economic operator in the public procurement procedure. The term economic operator is defined as any person or group of persons offering supplies, services or works on the market. It is pointed out that the term „economic operator“ encompasses not only physical and legal entities but non-statutory forms of organizations as well, such as consortiums or joint ventures. In this paper were analyzed methods of determining and types of criteria for selection of a
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Muthomi Murungi, Nathaniel, and Frederick Haga. "Resilience Through Inclusive Technology: How Organizations are Leveraging Innovative Technology to Achieve Educational Outcomes for Learners with Disabilities." In Tenth Pan-Commonwealth Forum on Open Learning. Commonwealth of Learning, 2022. http://dx.doi.org/10.56059/pcf10.150.

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Education technologies have for long provided learning solutions. This became more important at the onset of the COVID-19 pandemic when physical learning was disrupted globally. Learning from this experience, many countries are thinking of investing in solutions that ensure continued learning while contributing to sustainable development. Technology makes everything easy, including learning and preparing learners for the world of work. It is projected that most work will be technology-based in the coming years. The education and training ecosystem will evolve and innovation will drive the form
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Reports on the topic "Tax on income of physical persons"

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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.006.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.007.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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Santoro, Fabrizio, Razan Amine, and Tanele Magongo. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.006.

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Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through the e-Tax system for all income tax payers, coupled with a zero-cash-handling policy for tax payment. By means of a difference-in-difference (DID) strategy, reinforced by a propensity score matching (PSM), this paper offers an impact evaluation of the mandate on taxpayer filing and payment behaviour. We present three sets of results. First, we desc
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Picciotto, Sol. The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.014.

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The digitalisation of the economy has spotlighted fundamental flaws in international tax rules, which have been exacerbated since the 1970s with the wider shift to the services economy and the growth of international services. These systemic flaws have been more evident from the perspective of countries that are mainly importers of services that have tried to retain rights to tax profits at the source from which they derive. While they succeeded in retaining a wider scope for source taxation, key provisions have been subject to continuing conflicts and contestation over their formulation and i
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