Relevant bibliographies by topics / Tax regimes for sportsmen

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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 regimes for sportsmen'

Author: Grafiati
Published: 2 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Tax regimes for sportsmen"

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Szwajdler, Paweł. "Special tax regimes for sportsmen = Systemy opodatkowania sportowców." Journal of Education, Health and Sport 5, no. 4 (2015): 374–79. https://doi.org/10.5281/zenodo.29033.

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<strong>Szwajdler Paweł. Special tax regimes for sportsmen = Systemy opodatkowania sportowc&oacute;w. </strong><strong>Journal</strong> <strong>of</strong> <strong>Education</strong><strong>, </strong><strong>Health</strong> <strong>and</strong> <strong>Sport</strong><strong>. </strong><strong>2015;5(4):3</strong><strong>74</strong><strong>-3</strong><strong>79</strong><strong>. </strong><strong>ISSN</strong><strong> 2391-8306</strong><strong>. </strong><strong>DOI</strong> <strong>10.5281/zenodo.29033</strong> <strong>http://ojs.ukw.edu.pl/index.php/johs/article/view/2015%3B5%284%29%3A374-379
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Molenaar, Dick. "Article 17(3) for Artistes and Sportsmen: Much More than an Exception." Intertax 40, Issue 4 (2012): 270–78. http://dx.doi.org/10.54648/taxi2012031.

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Most states in the world apply Article 17 (introduced in 1963) of the OECD Model Convention for the taxation of non-resident artistes and sportsmen granting the right to levy withholding tax on the performance fee to the state of performance. In 1977 the OECD introduced Article 17(2) ensuring also the taxation of payments to others than the artistes and sportsmen, for example, so-called 'artiste-companies' or any third party involved. To avoid double taxation states either apply the tax credit or the tax-exemption method. Inadequacies were discovered and, therefore, the Commentary on Article 1
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Molenaar, Dick. "New Options to Restrict Article 17 for Artistes and Sportsmen." Intertax 44, Issue 12 (2016): 972–79. http://dx.doi.org/10.54648/taxi2016090.

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The Organisation for Economic Co-operation and Development (OECD) has come to changes in the 2014 Commentary on Article 17 for artistes and sportsmen. It did not want to delete the article from the Model Tax Convention, although it used false reasoning to support this decision. In the mean time, major sports events (Olympics, World Cup Football) and states such as the Netherlands do not use the source taxation anymore, taking away the risk of excessive or even double taxation for artistes and sportsmen. But still the OECD has recognized that many artistes and sportsmen are having problems with
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Leegaard, Thor. "Tonnage tax regimes and tax competition." Skatterett 20, no. 03 (2001): 203–36. http://dx.doi.org/10.18261/issn1504-310x-2001-03-02.

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Andrlík, Břetislav, and Jana Vrtalová. "Loss in Public Budget from Sportsmen's Employment in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 4 (2014): 623–32. http://dx.doi.org/10.11118/actaun201462040623.

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The article deals with issues of taxation of sportsmen in the Czech Republic. Categories of sportsmen are defined in the theoretical introduction, divided into amateurs, semi-professionals and professionals. These categories are then linked to specific sections of Act on Income Taxes, which are applicable to the taxation of sports activity. The theoretical part is followed with quantification of income tax, social security and health insurance, using a model example with various levels of taxable incomes. All the calculations apply both to the situation where the sportsman assumes the position
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Davletshin, T. G. "Reform of VAT and special tax regimes: The tax system harmonization." Finance and Credit 26, no. 2 (2020): 380–95. http://dx.doi.org/10.24891/fc.26.2.380.

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Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the methods of logical analysis and synthesis, induction and deduction. Results. The article offers a concept of harmonization of the General and Simplified Tax Systems, and the Unified Agricultural Tax. As well, the article substantiates the need t
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Borrego, Félix Alberto Vega. "The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention." Intertax 45, Issue 4 (2017): 296–309. http://dx.doi.org/10.54648/taxi2017023.

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This contribution focuses on one of the new provisions of the 2016 U.S. Model, i.e. the special tax regimes clause provided for in Article 3 (1) (l), which impinges on several Articles of the Model. The main purpose of this provision is to deny certain treaty benefits at the source when the person claiming the benefits enjoys a preferential tax regime in the resident state. The referred contribution analyses the legal framework of the provision taking into account the Base Erosion and Profit Shifting (BEPS) project and the US tax treaty policy. In this regard, the special tax regimes clause de
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Bruhn, Kenneth. "Consumption, investment and life insurance under different tax regimes." Annals of Actuarial Science 7, no. 2 (2012): 210–35. http://dx.doi.org/10.1017/s1748499512000279.

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AbstractWe study the effects of introducing taxation in classical continuous-time optimization problems with utility from consumption, bequest and retirement savings. Inspired by actual tax favoured retirement savings programs, we formulate and solve the optimization problem for various tax regimes, and compare tax effects on consumption/savings contributions, investment and purchase of life insurance under the regimes. The optimization problems have analytical solutions, which allow for easy comparison of tax effects under the different regimes. To substantiate the results we also present a n
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Golakov, A. A., and I. N. Pavlova. "Constructive preferential tax treatment as a measure to prevent tax evasion." Siberian Financial School, no. 2 (July 6, 2025): 45–52. https://doi.org/10.34020/1993-4386-2025-2-45-52.

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The article presents the results of a study on the relationship between the problem of tax evasion and the application of preferential tax regimes by taxpayers. The purpose of the study is to develop recommendations for improving the design of tax preferences applied in the Russian Federation. The hypothesis of the study is that constructive preferential tax regimes are an effective preventive measure against tax evasion. As a result of the study, it is concluded that it is necessary to clarify the goals and objectives of providing tax benefits in tax legislation, systematize preferential tax
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Гильфанов, Рашид, Rashid Gilfanov, Алсу Евстафьева, and Alsu Evstaf'eva. "TAXATION OF SUBJECTS OF SMALL ENTERPRISE WITHIN THE FRAMEWORK OF SPECIAL TAX REGIMES (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)." Vestnik of Kazan State Agrarian University 13, no. 3 (2018): 108–15. http://dx.doi.org/10.12737/article_5bcf57a64d0252.42896303.

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

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Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /." [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Theses (Master's)--Vienna University of Economics and Business Administration, 2007.<br>Collection of master's theses of the 2005/2007 postgraduate program "International Tax Law" at the Vienna University of Economics and Business Administration.
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Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

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It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choi
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Carey, Tagle Jaime. "Tax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118534.

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On September 29th, 2014, an extensive tax reform was enacted in Chile. The main changes will be applied gradually from October 1, 2014. One of the main changes is the creation of two alternatives income tax regimes that will replace the current integrated regime from year 2017 onwards: (i) the attributed income regime and (ii) the partially integrated regime. The first one will collect the taxes at the foreign-shareholders level on the year the companies generate profits, regardless if they are distributed or not. The second one will raise the overall tax burden for the foreign-shareholders fr
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Evers, Lisa Verfasser], and Christoph [Akademischer Betreuer] [Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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Evers, Lisa [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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Speckhahn, Wolfgang. "Real estate investment trusts (REITS) in Europe - Europeanizing tax regimes." Thesis, Anglia Ruskin University, 2015. https://arro.anglia.ac.uk/id/eprint/579909/1/Wolfgang%20Speckhahn%20Final%20Thesis%20combined.pdf.

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The research investigated the impact of EU law and policies on direct taxation in REITs, and movement towards a harmonised EU-REIT with common direct taxation of REITs profits. It represents the first comparative study of EU member state REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanization policy and theory. After identifying the fundamental elements of a REIT (following the original US model) within a context of Europeanization theory, the research examined EU policy mechanisms (such as goodness of fit and adaptational soft pr
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Speckhahn, Wolfgang. "Real estate investment trusts (REITS) in Europe : Europeanizing tax regimes." Thesis, Anglia Ruskin University, 2015. http://arro.anglia.ac.uk/579909/.

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The research investigated the impact of EU law and policies on direct taxation in REITs, and movement towards a harmonised EU-REIT with common direct taxation of REITs profits. It represents the first comparative study of EU member state REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanization policy and theory. After identifying the fundamental elements of a REIT (following the original US model) within a context of Europeanization theory, the research examined EU policy mechanisms (such as goodness of fit and adaptational soft pressure)
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Vergara, Domínguez Damián. "Business creation, income sheltering and individual tax planning: evidence from special tax regimes for small businesses in Chile." Tesis, Universidad de Chile, 2016. http://repositorio.uchile.cl/handle/2250/143987.

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Tesis para optar al grado de Magíster en Economía<br>In 2013, the Chilean tax system was characterized by the presence of several special tax regimes for small businesses (STRs). Given system’s complexity, the particularities of the different STRs raised concerns about their potential usage as tax avoidance channels for high income taxpayers. This paper addresses that issue by asking if those regimes were associated with a strategic tax planning decision at the individual level. Descriptive statistics account for three stylized facts about STRs usage who suggest the existence of a strate
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Porter, Susan L. "The effects of alternative state tax regimes on firms'accounting and financial decisions /." Thesis, Connect to this title online; UW restricted, 1994. http://hdl.handle.net/1773/8803.

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Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.

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The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and thr
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Books on the topic "Tax regimes for sportsmen"

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Baldwin, Richard. Tax and financial planning for sportsmen and entertainers. 2nd ed. Butterworths, 1994.

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Tetłak, Karolina. Taxation of international sportsmen. IBFD, 2014.

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Sinha, Ria. An international comparison of tax regimes. Centre for Budget and Governance Accountability, 2010.

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Xavier, Oberson, ed. International taxation of artistes & sportsmen. Bruylant, 2009.

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Stefaner, Markus. Taxation of artistes and sportsmen in international tax law. Linde, 2007.

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Tourism, Zimbabwe Council for. Tax regimes for tourism sector in Zimbabwe. Zimbabwe Council for Tourism, 2017.

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Gumpert, Anna. The use of tax havens in exemption regimes. National Bureau of Economic Research, 2011.

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Hiromitsu, Ishi. The Japanese tax system. Clarendon Press, 1989.

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United Nations Conference on Trade and Development., ed. Administration of fiscal regimes for petroleum exploration and development. United Nations, 1995.

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Mafwenga, Handley Mpoki. Mineral tax clinic: The reflection of old and new fiscal regimes for effective tax auditing in Tanzania. Dar es Salaam University Press, 2012.

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Book chapters on the topic "Tax regimes for sportsmen"

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Krause-Junk, Gerold. "Problems of International Tax Coordination under Alternative Consumption Tax Regimes." In Heidelberg Congress on Taxing Consumption. Springer Berlin Heidelberg, 1990. http://dx.doi.org/10.1007/978-3-642-75791-4_15.

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Tobin, James. "A Currency Transactions Tax, Why and How1." In The Collapse of Exchange Rate Regimes. Springer US, 1996. http://dx.doi.org/10.1007/978-1-4615-6289-4_4.

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Lockhart, Charles. "Tax Regimes in the United States and Sweden." In The Roots of American Exceptionalism. Palgrave Macmillan US, 2003. http://dx.doi.org/10.1007/978-1-349-73144-2_2.

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Grishkina, Svetlana, Vera Sidneva, Yulia Shcherbinina, and Galina Dubinina. "Comparability of Financial Reporting Under Different Tax Regimes." In Advances in Intelligent Systems and Computing. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02351-5_12.

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Lockhart, Charles. "Tax Regimes in the United States and Sweden." In The Roots of American Exceptionalism. Palgrave Macmillan US, 2012. http://dx.doi.org/10.1057/9781137016409_2.

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Heitmüller, Frederik. "Dealing with Treaty Shopping Across the Tax, Trade, and Investment Regimes." In Emerging Globalities and Civilizational Perspectives. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69793-7_8.

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AbstractThe bilateral governance of a specific cross-border policy issue creates incentives for economic actors from less favoured countries to take advantage of rules that apply to actors from more favoured countries. This is the case across the international tax, trade, and investment regimes: In tax and investment regimes, multinational enterprises engage in treaty shopping to gain the advantage of a more favourable treaty that a country of destination of investment has signed with a third country. In the trade regime, traders may reroute goods through a third country to take advantage of a
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Liapis, Konstantinos, Antonios Rovolis, and Christos Galanos. "The Tax Regimes of the EU Countries: Trends, Similarities and Differences." In Contributions to Economics. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00494-5_7.

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Chaisse, Julien. "Optimising Policy Synergies: The Role of Tax Incentives in International Trade and Investment." In Emerging Globalities and Civilizational Perspectives. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69793-7_16.

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AbstractThis chapter comprehensively analyses tax incentives and their impacts on trade and investment, focusing on the need to balance policy objectives in different jurisdictions. This chapter explores the intricate relationship between tax incentives and foreign direct investment (FDI) within the international legal framework governed by Bilateral Investment Treaties (BITs), World Trade Organisation’s Agreement on Subsidies and Countervailing Measures (ASCM), and Trade-Related Investment Measures (TRIMs). It examines the concept of performance requirements and their role in tax-incentive po
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Chaisse, Julien, and Jamieson Kirkwood. "Foreign Investors vs. National Tax Measures: Assessing the Role of International Investment Agreements." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_8.

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AbstractThis chapter focuses on the impact of the international law of foreign investment on tax issues with a view to assessing the interactions between the two regimes and identifying potential signs of convergence. In particular, this chapter focuses on the operation of International Investment Agreements (IIAs) and assesses the role of IIAs from the perspective of foreign investors vis-à-vis National Tax Measures (NTMs). Part I of this chapter provides an understanding of the convergence between investment law and tax issues. This aids in an understanding of the key characteristics of IIAs
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Jacobs, Otto H., and Christoph Spengel. "Comparison of the effective tax burden over a ten year period for a base case scenario assuming the tax regimes for the fiscal year 1999." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_3.

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Conference papers on the topic "Tax regimes for sportsmen"

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Radvan, Michal. "Czech Tax Heaven for Sportsmen." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.53.

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"Real Estate Investment Trusts (REITs) - Europeanizing Tax Regimes." In 18th Annual European Real Estate Society Conference: ERES Conference 2011. ERES, 2011. http://dx.doi.org/10.15396/eres2011_312.

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Shulgina, Alla, Nina Roznina, Valentina Borovinskikh, and Julia Fedotova. "Improving the Application of Special Tax Regimes in the Region." In Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200113.086.

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Bock, Nathan, and Lourdes Raquel Rodriguez. "A Comparison of Windfall Tax Methodologies in Different Fiscal Regimes." In International Petroleum Technology Conference. International Petroleum Technology Conference, 2011. http://dx.doi.org/10.2523/14897-ms.

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Bock, Nathan, and Lourdes Raquel Rodriguez. "A Comparison of Windfall Tax Methodologies in Different Fiscal Regimes." In International Petroleum Technology Conference. International Petroleum Technology Conference, 2011. http://dx.doi.org/10.2523/iptc-14897-ms.

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Popravko, E. V., and N. V. Shelepova. "THE ROLE OF SPECIAL TAX REGIMES IN THE INCOME BUDGET." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.2.42.

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Todorova, Anna. "Tax regimes in the IT-industry: domestic and foreign experience." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.23.

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This article treats the domestic and foreign experience of tax regimes in the IT industry, which is one of the most dynamically developing sectors of the economy. The study of successful foreign experience in the application of tax regimes for IT companies allows to use its achievements in improving tax regimes for the domestic IT sector. The Republic of Moldova adopted a legislative framework regulating the activities of information technology parks, the creation of which has the main goal of increasing the competitiveness of enterprises in the information technology industry. Residents of th
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Nazarov, Mikhail Aleksandrovich. "PROBLEMS and ways of development OF SPECIAL TAX REGIMES IN RUSSIA." In РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Самарский государственный экономический университет, 2021. http://dx.doi.org/10.46554/russian.science-2021.02-2-66/70.

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Vieru, Roman, and Liliana Lazari. "Aspects of the income tax of subjects carrying out independent activities." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.25.

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In this research, a study is carried out regarding the examination of the simplified regime regarding the income tax of individuals who carry out retail trade without constituting an organizational-legal form of entrepreneurial activity. The research aims to establish the link between the fiscal regime of individuals carrying out independent activities and other existing taxation regimes. Diversifying the taxation system is important to provide opportunities to all categories of taxpayers, depending on the activities they practice. The adaptation of the taxation system to the needs of the paye
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Aleksandrova, Svetlana Viktorovna, Ekaterina Vladimirovna Mazikova, Svetlana Vladimirovna Pelkova, and Evgenia Sergeevna Sokolova. "SPECIAL TAX REGIMES AS A MEASURE OF STATE SUPPORT OF SMALL AND MEDIUM ENTERPRISE IN THE RUSSIAN FEDERATION." In Themed collection of papers from Foreign International Scientific Conference «Trends in the development of science and Global challenges» by HNRI «National development» in cooperation with AFP. June 2024. – Managua (Nicaragua). Crossref, 2024. http://dx.doi.org/10.37539/240620.2024.64.13.008.

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In Russia, in recent decades, a system of state support for small and medium-sized businesses has been actively developed and implemented. It provides for a fairly wide range of measures: financial, advisory, informational, etc. One of the priority areas of state support is tax regulation, namely the possibility of small and medium-sized businesses applying special tax regimes.
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Reports on the topic "Tax regimes for sportsmen"

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Miller, Helen, Lisa Evers, and Christoph Spengel. Intellectual Property Box regimes: effective tax rates and tax policy considerations. The IFS, 2013. http://dx.doi.org/10.1920/re.ifs.2024.0644.

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Gumpert, Anna, James Hines, and Monika Schnitzer. The Use of Tax Havens in Exemption Regimes. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w17644.

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Zanoni, Wladimir, Paul Carrillo-Maldonado, Juan Pantano, and Nicolás Chuquimarca. Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0013005.

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In this study, we examine the behavior of self-employed taxpayers who “bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining accounting records. Utilizing data from the Ecuadorian tax authority from 2011 to 2014, we initially observed and documented the bunching behavior prompted by the shift between regimes. Subsequently, we assess the impact of this regime
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Azuero, Rodrigo, Mariano Bosch, Marvin Cardoza, and Dennis Sanchez. Productivity, Misallocation, and Special Tax Regimes in the Dominican Republic. Inter-American Development Bank, 2019. http://dx.doi.org/10.18235/0001888.

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Azuara, Oliver, Rodrigo Azuero, Mariano Bosch, and Jesica Torres. Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation. Inter-American Development Bank, 2019. http://dx.doi.org/10.18235/0001586.

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Ndulu, Benno, Cornel Joseph, and Karline Tryphone. Fiscal Regimes and Digital Transformation in Sub-Saharan Africa. Digital Pathways at Oxford, 2021. http://dx.doi.org/10.35489/bsg-dp-wp_2021/01.

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In this paper we investigate how the fiscal authorities, through tax policies or fiscal incentives, can play an important role in supporting digitalisation of the economy (digital transformation) to exploit its opportunities. Our approach is to track the influence of these policies indirectly through relevant determinants of internet adoption (connectivity and user enablers). Hence, we first establish empirically the influence of these enablers on internet use by estimating a reduced form equation of determinants of internet adoption (both demand- and supply-side factors). Then we assess the i
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Bazel, Philip, Jack M. Mintz, and Gerardo Reyes-Tagle. Taxation of the Mining Industry in Latin America and the Caribbean: Analysis and Policy. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004957.

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Little is known about mining taxation in Latin America and the Caribbean (LAC), although it is both particularly complex and has large effects on incentives for investments in mining activities. This paper reviews the types and consequences of mining taxes that are applied in the region and their implications for investment. Most countries assess royalties based on the value of production, which are consistent with royalties applied globally. However, miners confront additional taxes such that tax regimes, in the aggregate, inefficiently discourage investment, including income taxes, non-refun
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Mayega, Jova, Ronald Waiswa, and Jane Nabuyondo. How Clean is Customs Data? Data Management in Uganda Revenue Authority. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.082.

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This paper assesses the accuracy and completeness of import and export data in the Uganda Revenue Authority's ASYCUDA World system. It focuses on (1) identification details for importers/exporters, (2) consistency with value-added tax (VAT) and income tax returns, and (3) alignment with international databases. Significant data quality gaps are found, especially in exports data and imports under simplified regimes and customs duty exemptions. Notably, export data, particularly under the single customs territory (the East Africa region), is of poor quality, with untraceable exporter details and
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Jorratt, Michel. Methodology for Measuring the Fiscal Effect of Regional Expenditures in Colombia. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0006625.

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The concept of tax expenditure refers to the revenue the treasury foregoes as a result of applying preferential tax regimes with a view to aiding or stimulating certain economic sectors, activities, regions, or agents. Defined in this way, tax expenditures are additional tools for governments to utilize in state intervention, which aim to achieve similar results to those that can be obtained through direct public expenditure. As such, they should be subject to the same controls and transparency criteria as the latter. The general objective of this paper is to develop a methodology to estimate
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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to
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