Relevant bibliographies by topics / Tax on the profits of physical persons

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Tax on the profits 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 the profits of physical persons"

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YURCHENKO, O., and О. SVYRYDA. "The Role of Pricing in Taxation of Business Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (November 1, 2019): 40–53. http://dx.doi.org/10.31767/nasoa.3.2019.04.

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The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating the tax base for national taxes (profit tax, value added tax, excise tax and tax on incomes of physical persons) is highlighted.
 It is shown that valuation of assets (property rights) is the process of estimating their cost on the date of valuation by the established procedure. The valuation can be performed by entities charged with valuation (
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Jallal, Mir Аbdul Kayum, L. M. Borshch, E. I. Vorobyova, O. G. Blazhevich, and A. R. Zharova. "Building a financial model in the ecosystem loop – creative spatial development of the region." MIR (Modernization. Innovation. Research) 13, no. 3 (2022): 494–512. http://dx.doi.org/10.18184/2079-4665.2022.13.3.494-512.

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Purpose: the purpose of this article is to develop and build a financial model in the outline of the ecosystem of the creative spatial development of the region based on the resource financial potential.Methods: in preparing the article a wide range of research methods were used, primarily the method of analysis and synthesis, graphic method, method of statistical analysis, as well as the method of grouping in the formation of an integrated approach.Results: in the process of research, the sources of additional financial resources for formation of a profitable part of the budget, namely at the
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Okun, Michael S. "U.S. Tax Credits to Promote Practical Proactive Preventative Care for Parkinson’s Disease." Journal of Parkinson's Disease 14, no. 2 (2024): 221–26. http://dx.doi.org/10.3233/jpd-240046.

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Persons with Parkinson’s disease (PD) and society at large can profit from a strategic investment into a forward leaning, practical, preventative, and proactive multidisciplinary care policy. The American healthcare system is not easily bent to accommodate this type of care, and thus a tax benefit is an attractive option. An individual federal income tax benefit of $6200 each year for every person residing in the US with a diagnosis of PD, could among other offerings provide monthly access to a licensed clinical social worker and access to mental health services. The implementation of more coo
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Povetkina, Natalia, Yulia Pyatkovskaya, Yuri Truncevsky, and Evgenia Ryzhova. "Monitoring the Corruption-Generating Factors and the Effectiveness of Corruption Prevention Measures in Tax Authorities." Russian Journal of Criminology 12, no. 5 (2018): 641–50. http://dx.doi.org/10.17150/2500-4255.2018.12(5).641-650.

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The paper is devoted to the monitoring the corruption-generating factors and the effectiveness of measures aimed at preventing corruption in tax authorities. The authors study crimes of corruption in tax authorities and point out that they are mainly committed for financial gain in the process of communication with the taxpayers - both physical and juridical persons. The authors highlight the systemic character of the Federal Tax Service's work to prevent crimes of corruption which makes it possible to identify both the violations committed by territorial tax agencies and the drawbacks of depa
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Калінеску, Т. В. "ДОКТРИНА СОЦІАЛЬНИХ ОРІЄНТИРІВ ПОДАТКОВОЇ ПОЛІТИКИ В УМОВАХ ДЕМОКРАТИЧНИХ ТРАНСФОРМАЦІЙ СУСПІЛЬСТВА". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (15 грудня 2018): 66–72. http://dx.doi.org/10.32620/cher.2018.4.10.

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Formulation of the problem. The redistribution of labor results in any society is carried out through the tax system, therefore the question of morality perception of functioning of the tax system society is requires certain discussions, explanations of the existent files of consideration to the processes of socialization the tax policy in the conditions of democratic transformation of Ukrainian society. A research purpose is grounded the doctrine of choice the social reference-points of tax policy, what is coming from the modern requirements of democratic transformations in Ukraine. The objec
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Gammie, Malcolm. "Policy Forum: Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (2021): 1069–82. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.gammie.

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Most states aim to tax in one way or another the outputs, products, or profits of business activity conducted within their jurisdiction. The scope to tax is limited, however, when the business is based abroad and trades only with persons in the state in question. A starting point in such situations is to consider whether the state can claim jurisdiction over a foreign business to enforce its claims. The next question is whether the subject matter of the tax charge—the tax base—is amenable to the state's jurisdiction. In this respect, different considerations apply in imposing a consumption tax
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K.C., Jit Bahadur. "Capital versus Revenue: Receipts, Expenditures, Profits and Losses in Accounting and Taxation." NCC Journal 3, no. 1 (2018): 71–81. http://dx.doi.org/10.3126/nccj.v3i1.20249.

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Objective – This article aims to enlighten the theory of capital and revenue nature receipt and expenditure in accounting and taxation.Methodology/design/approach – Methodologically, this article adopts the descriptive research methods and qualitative approach based on the primary, secondary, and tertiary sources of information from Acts/laws, journals, reports, books, dictionary and encyclopaedia.Finding and conclusion – The study found that the income tax Act of Nepal does not define the terms capital and revenue receipt and expenditure clearly, but clarifies provisions of non-business taxat
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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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Mchukwa, Ephrahim Welnery, and Seth Kenedi Mbwambo. "Determinants and Extent of Tax Compliance among SMEs in Arusha City Council, Tanzania." SCIENCE MUNDI 4, no. 2 (2024): 117–26. http://dx.doi.org/10.51867/scimundi.4.2.11.

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Taxes have been a nourishing commodity in generating revenues liable for financing governments’ budgets all over the world. This being the fact, this study examined the determinants and extent of tax compliance in SMEs in Arusha City Council which was the specific objective of this study. This was a cross-sectional study which employed a double Hurdle regression model to analyze primary data collected from a sample of 100 SMEs’ owners obtained by simple random sampling to represent the entire population of SMEs owners via questionnaire and analyzed with STATA software version 17. Using the eco
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Sekretaryov, Roman Viktorovich. "Interdependent persons in tax law: problems of law enforcement." Налоги и налогообложение, no. 6 (June 2024): 81–89. https://doi.org/10.7256/2454-065x.2024.6.72113.

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The object of the study is the legal relations between interdependent persons in relation to the fulfillment of their tax obligations. The subject of the study is the tax legislation of the Russian Federation, judicial arbitration practice in tax disputes, and the doctrinal views of modern jurists. Special attention is paid to the analysis of current law enforcement practice, analyzing which the author tries to find out current trends in the application of tax legislation. The relevance of the chosen topic is due to the need to find an objective balance between public and private interests. On
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Dissertations / Theses on the topic "Tax on the profits of physical persons"

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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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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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Черногор, С. В. "Податок на доходи фізичних осіб: бюджетна та регулююча роль". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7557.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – система оподаткування доходів фізичних осіб. У роботі розглядаються теоретичні аспекти оподаткування доходів фізичних осіб. Досліджена соціально – економічна сутність оподаткування доходів фізичних осіб. Розглянуто механізм стягнення податку на доходи фізичних осіб та організація оподаткування доходів фізичних осіб – підприємців в Україні. Проаналізовано фіскальне значення оподаткування доходів фізичних осіб в Україні. Визначена роль податку на доходи фізичних осіб у бюджеті міста Одеси. Розкриті проблеми опо
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Левчук, О. В. "Прибуткові податки в системі державного регулювання доходів юридичних і фізичних осіб". Thesis, 2015. http://dspace.oneu.edu.ua/jspui/handle/123456789/6192.

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У роботі розглядаються теоретичні основи прибуткового оподаткування, а саме механізм розрахунку податку на прибуток підприємств та податку на доходи фізичних осіб, методи справляння прибуткових податків. Зроблено аналіз рівня ВВП, інфляції, заробітної плати, прибутку підприємств до оподаткування, податкових пільг, податкового навантаження, податкових надходжень України, узагальнено зарубіжний досвід у цій сфері.<br>В работе рассматриваются теоретические основы подоходного налогообложения, а именно механизм расчета налога на прибыль предприятий и налога на доходы физических лиц, методы взимания
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Scholtz, Ricardo Christian. "A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership." Thesis, 2019. http://hdl.handle.net/10500/25988.

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In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance, is that at common law a partnership is not regarded as a person, but for VAT purposes it is treated as a separate person. This creates a strong dichotomy between the general legal nature, and the VAT character of a partnership transaction. The partnership and the VAT law dichotomy, is an important theme that runs through most of the thesis. Only once I have established the nature of the transaction for VAT purposes – whet
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Books on the topic "Tax on the profits 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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Book chapters on the topic "Tax on the profits of physical persons"

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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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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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Koukoulioti, Vasiliki, and Chris Reed. "International Tax Implications of Cloud Computing." In Cloud Computing Law. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198716662.003.0016.

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This chapter explores the international tax implications of cloud computing. Current tax laws are based heavily on concepts of physical geography, such as controlling premises and physical equipment or employing staff in the jurisdiction. The geographical concepts do not accommodate the cloud business model in any sensible way. As a consequence, the taxation of cloud providers is particularly complex and uncertain. The chapter then explains the basic rules for direct taxation of cross-border profits, which apply no matter what technology (or lack of technology) is involved. It then discusses t
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Talle, Andrew. "The Mechanic and the Tax Collector." In Beyond Bach. University of Illinois Press, 2017. http://dx.doi.org/10.5622/illinois/9780252040849.003.0003.

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Chapter two sheds light on the demographics of instrument ownership, chiefly through the analysis of a list of persons who bought clavichords between 1721 and 1757 from a maker in Braunschweig named Barthold Fritz. Special attention is devoted not only to the builder himself but also to one of his customers, a tax collector named Johann Heinrich Heyne whose instrument is preserved today in London’s Victoria and Albert Museum. Heyne was typical of Fritz’s customers in that he was wealthy, male, involved in intellectual rather than physical work, and employed by the court in Braunschweig. Fritz’
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Kuek, Tee Say. "Taxation of Digital Business in Malaysia." In Strategies and Tools for Managing Connected Consumers. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9697-4.ch013.

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Governments across the world are looking at introducing the “digital tax,” which will be imposed on technology companies and digital business players. Digital giants like Google, Amazon, Facebook, Apple, and Microsoft are benefiting from the strong growth of digital business. The Malaysian government has announced in the national 2019 budget that a digital tax will be implemented effective January 1, 2020. The rationale of the tax is that both the international and local businesses in the digital sector must pay their fair share of tax. Malaysia has been taxing income from e-commerce, but it h
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Peeters, Prof dr Bruno, and Sharon Waeytens. "The United Nation's response to the digitalisation of the economy: The introduction of Article 12B into the UN model tax convention." In Taxes Crossing Borders (and Tax Professors Too): Liber Amicorum Prof. Dr R.G. Prokisch. Maastricht University Press, 2022. http://dx.doi.org/10.26481/mup.22001.16.

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It is no longer disputable that the digitalisation and globalisation of the economy raises challenges for the current international tax framework. One of these tax challenges is that multinationals no longer require physical presence in a country to earn revenues, while physical presence is precisely what the current rules regarding the allocation of taxing powers are based on (i.e., the permanent establishment (PE) threshold as established in Article 5 of [model] tax treaties). The allocation of taxing powers between countries with respect to profits earned by companies providing services in
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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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Teixeira, Glória, and Rômulo Santana. "Justiça fiscal no século XXI." In The Overarching Issues Of The European Area - Moving towards Efficient Societies and Sustainable Ecosystems. Faculdade de Letras da Universidade do Porto, 2023. http://dx.doi.org/10.21747/978-989-9082-88-5/ovea16.

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Current societies are experiencing a moment of historic acceleration provided by the phenomenon of the globalization of economies, enhanced by the digitalization process and the emergence of new technologies, especially in the pandemic. Tax systems are not immune to these changes, in which it is necessary to face the challenges of the present with valid and efficient instruments. The movement of goods, capital and services provides the freedom to invest and transact anywhere in the world, without moving around and through clicks on electronic devices. On the other hand, consumer taxation, pres
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Conference papers on the topic "Tax on the profits 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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Iliev, Plamen. "E-COMMERCE AND CHALLENGES TO CONTROL." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.225.

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The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the
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Reports on the topic "Tax on the profits of physical persons"

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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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