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Journal articles on the topic 'Tax on the profits of physical persons'

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Published: 30 May 2022
Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Teski, Norbert, and Gyula Pulay. "Could the Global Digital Service Providers be Persuaded to Pay Their Share?" Pénzügyi Szemle = Public Finance Quarterly 66, Special edition 2021/1 (2021): 7–22. http://dx.doi.org/10.35551/pfq_2021_s_1_1.

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The emergence, rapid expansion, and globalization of digital services have significantly reshaped the worldeconomy. The rise of global digital service providers, i.e. multinational companies providing digital services in many countries around the world, is also a new challenge in terms of equitable public burden bearing. Under current tax rules, physical presence provides the legal basis for the exercise of each country’s taxing power. However, digital services do not require a physical presence. Taking advantage of this, global digital service providers do not tax their profits where they pro
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12

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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14

Бейбалаева, Д. К. "The main elements of the tax on property of physical persons." Экономика и предпринимательство, no. 2(115) (May 6, 2020): 207–11. http://dx.doi.org/10.34925/eip.2020.115.2.036.

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В статье рассмотрены проблемные вопросы использования кадастровой стоимости при исчислении имущественного налога физических лиц. Изучены особенности этой формы налогообложения. Рассмотрены особенности способа и приема начисления данного налога по инвентаризационной стоимости. Приводятся примеры расчета налога на имущество физических лиц по кадастровой стоимости. В статье приводится пример, для того, чтобы способ оплаты налога по инвентаризационной стоимости применялся, если в регионе еще не осуществлен переход на новую систему оплаты. Рассматриваются способы оплаты этого налога. The article de
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15

Gillin, Michael, and Jonathon Peacock. "Tax-efficient sourcing and supply-chain management." APPEA Journal 53, no. 2 (2013): 447. http://dx.doi.org/10.1071/aj12058.

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With such significant growth in the LNG industry and the broader energy and natural resources sector, the supply-chain risk and the cost of sourcing capital equipment and materials is increasingly difficult to manage. Many organisations are beginning to consider the merits of moving to a tax-efficient supply chain and procurement model, both through sourcing from a low-cost country and also centralising purchasing and supply operations in a tax-efficient location. Tax-efficient sourcing integrates supply chain and procurement-operating model design with tax planning to deliver significant cost
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16

Kirillov, A. K. "CITIZENS OF FISCAL STATE AS FISCAL AGENTS: MECHANISM OF THE RUSSIAN REPARTITIONAL TAX COMMISSIONS BASED ON THE NOVONIKOLAEVSK DOCUMENTS OF 1907." Northern Archives and Expeditions 5, no. 4 (2021): 55–67. http://dx.doi.org/10.31806/2542-1158-2021-5-4-55-67.

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Concept of the modern fiscal state serves to designate a state that is concerned not only with the regularity of tax receipts, but also with their fairness. Tax commissions (tax authorities consisting of taxpayers) constitute an exclusive feature of the tax system of a fiscal state at the stage of the introduction of income taxes. Repartitional tax commissions engaged with the distribution of the trade tax between small entrepreneurs were at Russia the first type of tax commissions. The goal of this work is to find out how the repartitional commissions operated to accomplish their main task —
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17

Snachov, M. P., and Yu V. Yanushevska. "FEATURES OF TAX SYSTEM REFORMING OF UKRAINE." Science and Transport Progress, no. 22 (June 25, 2008): 274–78. http://dx.doi.org/10.15802/stp2008/15626.

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In this article some problems of the taxation system ofUkrainein modern conditions are investigated and, taking into account the experience of foreign countries, the recommendations related to the perfection of taxation mechanism for physical and juridical persons are offered.
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18

Yoran, Aharon. "Tax Aspects in Tort Compensation." Israel Law Review 22, no. 1 (1987): 37–96. http://dx.doi.org/10.1017/s0021223700011237.

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Is there room for tax laws that would tax compensation differently than they would loss suffered by the person receiving compensation? This question must be posed at the outset of the discussion of taxation and tort compensation. The unanimous view would seem to be against taxing compensation resulting from loss that would not have been liable to tax. It follows that if the tax laws bring about such a result, for example, in Israel with regard to the interest component up to the date of judgment in compensation for loss not in the nature of income, or if such compensation is liable to capital
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19

Garbarino, Carlo. "Harmonization and Coordination of Corporate Taxes in the European Union." EC Tax Review 25, Issue 5/6 (2016): 277–95. http://dx.doi.org/10.54648/ecta2016029.

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An harmonized European Union (EU) corporate income tax – i.e. a traditional tax aimed at raising resources for a common fiscal policy – is not attainable in the short-term: the Treaty unanimity rule is an obstacle and the priority is constituted by the (unresolved) EU fiscal architecture. However the coordination of corporate taxes can prevent negative tax externalities at EU level and operates along three ‘dimensions’. The first dimension is defined as ‘intra-EU’ and attains to intra-State mobility of persons and capital among different Member States but within the boundaries of the EU. The s
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20

ПЕЛЬКОВА, C. В., Е. В. МАЗИКОВА, and Е. С. СОКОЛОВА. "ASPECTS OF THE DEVELOPMENT OF THE PERSONAL PROPERTY TAX." Экономика и предпринимательство, no. 4(153) (June 15, 2023): 174–79. http://dx.doi.org/10.34925/eip.2023.153.4.030.

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В статье представлены результаты анализа действующей налоговой системы РФ, особое внимание уделено налогу на имущество физических лиц, как одному из стабильных видов налоговых поступлений в консолидированный бюджет страны. The article presents the results of the analysis of the current tax system of the Russian Federation, special attention is paid to the property tax of physical persons as one of the stable types of tax revenues to the consolidated budget of the country.
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21

Legwaila, Thabo. "The unfortunate dearth of judicial precedent in transfer pricing continues." South African Mercantile Law Journal 35, no. 1 (2023): 74–93. http://dx.doi.org/10.47348/samlj/v35/i1a4.

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Despite what could be hailed as the first two transfer pricing cases in South Africa, the unfortunate dearth of judicial precedent in South Africa regrettably continues. Transfer pricing is one of the most complex areas of tax alongside provisions dealing with controlled foreign companies, foreign exchange gains and losses, currency conversions, financial instruments, and corporate reorganisations. In fact, as the list goes on, it is just more apposite to say ‘tax is complex’, period. With regard to transfer pricing in particular, the complexity is amplified by the fact that transfer pricing i
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22

Wardlaw, Linda A. "Sustaining Informal Caregivers for Persons with AIDS." Families in Society: The Journal of Contemporary Social Services 75, no. 6 (1994): 373–84. http://dx.doi.org/10.1177/104438949407500606.

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Friends, partners, and relatives of persons with HIV/AIDS face significant challenges in providing for the emotional, physical, and practical needs of their loved ones. Moreover, the responsibilities of caregiving often disrupt work life, finances, living arrangements, and relationships with family and friends as well as tax the emotional and physical well-being of the caregiver. The author reports on the experiences of 642 informal caregivers to persons with AIDS in order to identify the type of care provided; the physical, emotional, and financial costs of caring for a loved one with AIDS; t
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23

Ponomareva, E. A. "The acts of the EU tax law and double tax treaties: the problems of correlation in establishing anti-tax avoidance rules." Law Enforcement Review 5, no. 4 (2022): 175–86. http://dx.doi.org/10.52468/2542-1514.2021.5(4).175-186.

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The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms of international, supranational and national lawThe difficulties of correlating these levels are rooted in the fact that, in accordance with international law, each State has the right to tax persons or transactions with which it has a sufficient connection. Different situations may occur when both c
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24

Sokolov, M. M. "On the level of the tax burden in the Russian economy and the possibilities to reduce it without reducing tax revenues." Economy in the industry 11, no. 1 (2018): 52–62. http://dx.doi.org/10.17073/2072-1633-2018-1-52-62.

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In article on the basis of specific calculations the author shows the level of tax burden of the economy and some manufacturing industries in Russia in comparison with foreign countries. On average, this level is about 1.4–1.8 times higher in Russia compared to most developed countries. In order to reduce the tax burden on the business proposes to modernize tax policy in Russia on two fronts. The first direction involves redistribution of gravity of taxation from legal enties to physical with the introduction of their progressive income tax. The second direction to reduce the tax burden, the a
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25

Sievering, Oliver. "Reflections on the proposals of the European Commission for a digital tax." Central and Eastern European eDem and eGov Days 335 (March 17, 2022): 251–59. http://dx.doi.org/10.24989/ocg.v335.20.

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Digitalisation leads to significant changes in many areas of the economy. Chancellor Angela Merkel believes that the increasing collection and the use of consumer data associated with digitalisation is creating fundamental justice problems. The public debate focuses on the taxation of international digital companies. Facebook and other Internet giants make high profits in Europe, but they are hardly taxed there. In the opinion of many politicians, this is unacceptable - but it complies with the applicable standards of the international tax system. The current corporate tax rules are built on t
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Бейбалаева, Д. К., and А. Т. Хийирбеков. "The concept and economic essence of the tax to property of physical persons." Экономика и предпринимательство, no. 2(127) (April 11, 2021): 1401–3. http://dx.doi.org/10.34925/eip.2021.127.2.283.

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В статье рассмотрено понятие и сущность налога на имущество. Проанализированы направления имущественного налогообложения физических лиц в современных условиях. The article considers the concept and essence of property tax. The directions of property taxation of individuals in modern conditions are analyzed.
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Galina, Semenova. "Tax on excess profits from extraction of hydrocarbon feed as a completion tax maneuver in the oil and gas sector." E3S Web of Conferences 164 (2020): 11046. http://dx.doi.org/10.1051/e3sconf/202016411046.

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The relevance of the paper is caused by the peculiarity of introducing a tax on excess profits from the extraction of hydrocarbon feed (hereinafter referred to as EPT), the calculation of tax taking into account the economics of developing hydrocarbon deposits for the entire investment period. The level of tax penalty depends on the profitability of each subsoil plot separately, which will allow the introduction of low-profitable hydrocarbon deposits containing hard-to-recover reserves into development. Nowadays, a differentiated approach is being applied to setting the mineral extraction tax
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Homa, Tereza. "The Future of the Digital Permanent Establishment Concept: Challenges and Obstacles." Financial Law Review, no. 34 (2) (2024): 23–38. https://doi.org/10.4467/22996834flr.24.009.20614.

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Addressing the challenges and implications of taxing the digital economy through the concept of Digital Permanent Establishment [DPE] is the main focus of this article. Traditional tax systems based on physical presence are inadequate for digital businesses that generate significant revenues without a physical footprint. The research examines whether the introduction of DPE can increase tax revenues in countries where digital services are provided. The hypothesis is that DPE will lead to higher tax revenues by capturing profits that are currently shifted to low-tax jurisdictions. The objective
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Cahyadini, Amelia, Tasya Safiranita, Zainal Muttaqin, Rizki Fauzi, and Ahmad Ramli. "Digital Tax Regulation in Facing Society 5.0 Era to Realize Indonesian Tax Sovereignty." PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) 11, no. 1 (2024): 145–63. http://dx.doi.org/10.22304/pjih.v11n1.a7.

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Technological advancements have catalyzed the emergence of the digital economy, where digital platforms, leveraging internet access, can penetrate multiple regions and accrue substantial profits unrestricted by national jurisdictions. This scenario presents advantages and convenience but simultaneously challenges a country's tax sovereignty. The traditional tax system, predicated on a company's physical presence for tax liability, finds itself ill-equipped to handle the digital domain's nuances. This research seeks to explore the potential and hurdles in implementing digital taxes in Indonesia
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Nwabulu, Charles, and Oluwatobi Olakanye. "Assessing the Legal Regime for the Taxation of E-commerce and Social Media Organizations in Nigeria." Business Law Review 43, Issue 5 (2022): 206–9. http://dx.doi.org/10.54648/bula2022030.

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E-commerce and social media have emerged because of the Internet’s development. Business transactions are concluded through it between persons from all over the world who may never meet in person throughout their lives. Flowing from modern trends, a significant number of transactions are completed online on digital platforms and social media. As Nigeria continues to grow and transform in the information and computer technology space, its laws are yet to match the pace of this transition fully. While Nigerians continue to benefit from this development, the profits from online commercial transac
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31

Stepnoff, Igor M., and Julia A. Kovalchuk. "Digital challenges and tax equity." Digital Law Journal 1, no. 1 (2020): 39–58. http://dx.doi.org/10.38044/dlj-2020-1-1-39-58.

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Historically, tax reforms have always been a response to societal transformations, which aim to modernize relations between states, businesses and citizens. The contemporary digital transformations of social relations intensified by globalization have become another challenge. The tax system has been at the centre of ongoing changes. Consequently, there arises a need for reforms of tax systems. Likewise, it is necessary to reassess and review the principles ensuring the efficiency of such systems.The research aim is to investigate the impact of the digital society and economy on tax equity. Th
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Babayev, Shavkat Bairamovich. "PERFECTION OF METHODOLOGY OF FORECASTING OF TAX REVENUES FROM PHYSICAL PERSONS: FOREIGN EXPERIENCE." Theoretical & Applied Science 72, no. 04 (2019): 526–31. http://dx.doi.org/10.15863/tas.2019.04.72.69.

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33

AKSENT'EV, Andrei A. "Deferred taxes in financial institutions: A review of empirical research and the role of tax effects in regulatory capital. Part 2." International Accounting 26, no. 11 (2023): 1248–66. http://dx.doi.org/10.24891/ia.26.11.1248.

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Subject. This article examines the industry practices of the regulation of deferred taxes in financial institutions. Objectives. The article aims to analyze the significance of deferred taxes for financial institutions (banks, insurance organizations) and determine the role of tax effects in regulatory capital. Methods. The research is speculative. For the study, I used the dialectical method of scientific knowledge, the method of collecting theoretical and regulatory information, the method of formalization, as well as analysis, synthesis, observation, and comparison. Results. The article fin
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AKSENT'EV, Andrei A. "Deferred taxes in financial institutions: A review of empirical research and the role of tax effects in regulatory capital. Part 1." International Accounting 26, no. 10 (2023): 1122–37. http://dx.doi.org/10.24891/ia.26.10.1122.

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Subject. This article examines the industry practices of the regulation of deferred taxes in financial institutions. Objectives. The article aims to analyze the significance of deferred taxes for financial institutions (banks, insurance organizations) and determine the role of tax effects in regulatory capital. Methods. The research is speculative. For the study, I used the dialectical method of scientific knowledge, the method of collecting theoretical and regulatory information, the method of formalization, as well as analysis, synthesis, observation, and comparison. Results. The article fin
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35

Lyutova, O. I. "The Obligation to Register with the Tax Authorities in the conditions of Digitalization." Actual Problems of Russian Law 17, no. 9 (2022): 42–48. http://dx.doi.org/10.17803/1994-1471.2022.142.9.042-048.

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The paper deals with topical issues of the development of legal regulation of the obligations for physical and legal entities to register with tax authorities due to the digital transformation of tax administration. It is noted that the main principles of providing services for registration with the tax authority in electronic form include accessibility, information openness, as well as its competitiveness. The paper highlights the need for the development of legislation on taxes and fees and ensuring the possibility for private subjects of tax law to provide services for registration with tax
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36

Tarschys, Daniel. "Tributes, Tariffs, Taxes and Trade: The Changing Sources of Government Revenue." British Journal of Political Science 18, no. 1 (1988): 1–20. http://dx.doi.org/10.1017/s0007123400004932.

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Government action presupposes extraction. Historically, four different sources of public revenue may be distinguished. Tributes, which are common in peimitive and belligerent states, are variable levies exacted at irregular intervals. Tariffs raised on the basis of the physical control of strategic passageways are important sources of income for mercantile states in the early stage of their development. Taxes play some role in semi modern economies but evolve more fully as the financial mainstay of government in advanced industrial societies. In addition, many states draw large receipts from t
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Djatnicka, Erlina, Dian Sulistyorini Wulandari, and Iis Dayanti. "Sector-Specific Strategies: How Consumer Goods Companies Navigate Tax Avoidance." Journal of International Multidisciplinary Research 2, no. 9 (2024): 255–63. http://dx.doi.org/10.62504/jimr901.

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This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower ta
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38

ERDŐS, Éva, and Ildikó BODNÁR. "TAXATION ON THE DIGITAL ECONOMY THE ITALIAN SOLUTION." Curentul Juridic/Juridical Current 99, no. 4 (2025): 89–103. https://doi.org/10.62838/cjjc-2024-0031.

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There is a great challenge in the digital economy the increasing of digital companies., the digital revolution. The digitalism has a lot of good and lot of bad results, the emergence of digital companies on the market has made it clear that the international tax system is ineffective in the face of these new economic actors. In the international taxation the taxation takes place in the country where the company has an effective physical presence, but the aim is because of the cross-border digital activity, all countries in which the digital company carries out its dominant activity and generat
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39

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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40

Andrey, Kolomiets. "THE FINANCING PRIMARY HEALTH CARE UNDER PANDEMIC THREATS." JOURNAL OF INTERNATIONAL MONEY, BANKING AND FINANCE 3, no. 1 (2022): 41–50. http://dx.doi.org/10.47509/jimbf.2022.v03i01.03.

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The pandemic COVID-19 exposes a number of health care problems common for developed and developing countries, creates unprecedented threats and risks and cast doubt on the rightness of widespread approaches to the development of health care and especially primary health care (PHC). The pandemic has shown that even in developed countries the lack of access to first aid for vulnerable groups of the population (pensions, poor, migrants,etc.) can lead to catastrophic consequences for the society. Thus, PHC has indisputable characteristic of a public goods and services - non-excludability. This mea
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41

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

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Approaches to defining the essence of family businesses in foreign countries are considered and the main requirements for their creation are determined. It is determined that family business in foreign countries is mostly carried out in farming. The world family business is characterized by two features. First of all, the preservation of a huge number of small and medium enterprises created by family members. The second feature is the presence of huge family corporations and holdings with a world name and age history, which are inherited 3-6 times. Approaches to the regulation of family busine
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42

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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43

Журавлева, Оксана, and Oksana Zhuravleva. "Legal Principles of Family Taxation." Journal of Russian Law 4, no. 6 (2016): 0. http://dx.doi.org/10.12737/19771.

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The article focuses on the tax legal basis for family policy realization in Russia. The subject of the research is the principles of family taxation, their definition and implementation in the domestic legislation. Russian tax legislation is based on individual taxation of physical persons’ income. Taxation depends on a family’s status only for tax residents of the RF. There are some deviations in the implementation of the principles of equality and fairness in the tax legislation, which deal with the double deduction and in some situations may cause the infringement of taxpayers’ rights. The
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44

Farinha, José Torres, Hugo D. N. Raposo, José Edmundo de-Almeida-e-Pais, and Mateus Mendes. "Physical Asset Life Cycle Evaluation Models—A Comparative Analysis towards Sustainability." Sustainability 15, no. 22 (2023): 15754. http://dx.doi.org/10.3390/su152215754.

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In order to reach a sustainable circular economy, it is important to maximise the life cycle of a Physical Asset. An evaluation of a Physical Asset Life Cycle can be conducted via several approaches, and these may provide different results. The differences may be insignificant, but they must be taken into consideration because they have consequences for a manager’s decisions. This allows for a wider time interval to decide when to withdraw a Physical Asset or renew it and/or if it ought to continue functioning when profits are higher than expenses, thus allowing for a reduction in waste and in
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45

Makarenko, S. M., Y. O. Kaplina, and N. M. Oliinyk. "IMPROVING TAX POLICY AS THE BASIS OF HARMONIZATION OF RELATIONS BETWEEN THE STATE AND BUSINESS ENTITIES." Economic innovations 19, no. 2(64) (2017): 203–8. http://dx.doi.org/10.31520/ei.2017.19.2(64).203-208.

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Methodical approach to the evaluation of socio-economic development of Ukraine and individual administrative units was studied. Analysis of the structure of state budget of Ukraine was made. The effects of legislative changes in the tax laws for businesses and individuals was revealed. It was detected that employees of private business entities have direct interest and desire to return using of �shadow� business activity schemes when there is shown the minimally allowed labour remuneration level and (or) part-time job. After analyzing of the European experience there was proposed to stipulate
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46

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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47

Gulkova, E. L., M. V. Karp, and M. V. Tipalina. "Prospects for the application of unified tax payment in the digital economy." Vestnik Universiteta, no. 5 (July 1, 2022): 144–51. http://dx.doi.org/10.26425/1816-4277-2022-5-144-151.

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The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them. The purpose of the paper is to analyze the use of the unified tax payment from the perspective of its impact on tax administration and taxpayers’ activities.In this article, the authors set the following tasks: to determine the procedure for paying the unified tax payment; to assess the possibility of expanding the practice of its application and identify possible problems.The data on the voluntary remittances of the unified tax payment by ph
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48

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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49

Kirova, E. A., A. V. Zakharova, and M. A. Dement’eva. "IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION." Vestnik Universiteta, no. 1 (March 23, 2020): 108–13. http://dx.doi.org/10.26425/1816-4277-2020-1-108-113.

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The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal and social-regulatory functions of taxes. The purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, a
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50

Журавлева, Оксана, and Oksana Zhuravleva. "LEGAL PRINCIPLES OF THE AUSTRIAN TAX SYSTEM’S REGULATION." Journal of Foreign Legislation and Comparative Law 1, no. 6 (2016): 0. http://dx.doi.org/10.12737/17105.

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According to the Concept of the Foreign Policy of the Russian Federation, the establishment of the Eurasian Economic Union is a priority for Russia. It is necessary to take into account the experience of other federal states through the integration model’s creation. Austria is a federal state like the Russian Federation. The analysis of the Austrian experience in tax regulation including the implementation of supranational regulation rules in the national legislation may help to plan successful strategies. The article is focused on the legal basis for taxation in Austria. The subject of the re
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