Academic literature on the topic 'Tax transformation'

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Journal articles on the topic "Tax transformation"

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Prokopenko, N., O. Gudz, І. Kreidych, M. Golovko, and O. Kazak. "RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 396–405. http://dx.doi.org/10.18371/fcaptp.v2i37.230323.

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Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for t
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Niziołkiewicz, Monika. "Transforming a sole proprietorship into a limited liability company – selected tax aspects." Roczniki Administracji i Prawa 2, no. XIX (2019): 309–21. http://dx.doi.org/10.5604/01.3001.0014.0446.

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This article deals with the transformation of a sole proprietorship into a sole-shareholder limited liability company, with particular emphasis on tax aspects. Considerations are supported by numerous rulings of courts of general and administrative jurisdiction, as well as interpretations of the tax authorities. At the beginning, the author presents the binding normative acts regulating this subject and the main reasons for transformations. The methods of transforming a sole proprietorship into a sole-shareholder limited liability company binding until the end of 2011 have been described, as w
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Komarudin and Hermawan Pri. "A Study of Trust Base Voluntary Tax Compliance through Tax Administration Digital Transformation in Indonesia." International Journal of Current Science Research and Review 05, no. 08 (2022): 3227–38. https://doi.org/10.5281/zenodo.7032352.

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<strong>ABSTRACT: </strong>Over the last decade, Indonesian Tax Authority, DGT (Directorate General of Taxes) has introduced digital transformations on tax administration as a part of Tax Reform in Indonesia. These practices were done to improve taxpayer trust and tax compliance. The objective of this study is to look into the relationship between tax administrations&#39; digital transformation on trust, as well as taxpayers&#39; tax compliance decisions. We emphasized on Indonesian taxpayers&#39; perceptions of fairness and voluntary tax compliance following the digital transformation of tax
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Batashev, Ruslan Vakhayevich. "Indicators of Tax Evasion: Dynamics and Transformation." Journal of Advanced Research in Dynamical and Control Systems 12, SP3 (2020): 597–607. http://dx.doi.org/10.5373/jardcs/v12sp3/20201297.

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Nikitishin, Andrіy. "Transformation of tax regulation in the post-bifurcation period." University Economic Bulletin, no. 40 (March 1, 2019): 148–55. http://dx.doi.org/10.31470/2306-546x-2019-40-148-155.

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The object of the research is to study theoretical and practical questions of institutional transformation of tax regulation after the adoption of the Tax Code of Ukraine. The aim of the research is to show institutional transformations of tax regulation and to determine changes in its fiscal role in formation of the national budget after the adoption of the Tax Code of Ukraine. Research methods. Methodological foundation of the article is built on the terms of the synergetic theory used for analysing the transformation of the tax regulation. The terms and categories of the synergetic paradigm
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Lyutova, O. I. "Digital Transformation of Tax Law Principles." Journal of Digital Technologies and Law 2, no. 1 (2024): 163–80. http://dx.doi.org/10.21202/jdtl.2024.9.

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Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and synthesis, induction and deduction) and special-legal (formal-legal, comparativelegal) methods of cognition.Results: the main features of tax law principles characterizing their digital development were defined, namely: the expansion of the list of such principles and the changes in their content, predominantly at the level of institutional principle
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Mason, Ruth. "The Transformation of International Tax." American Journal of International Law 114, no. 3 (2020): 353–402. http://dx.doi.org/10.1017/ajil.2020.33.

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AbstractThe recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax—changing its participants, agenda, institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes widened a rift over revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes.
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Mironova, O. A. "TAX SECURITY: TRANSFORMATION-TYPOLOGICAL ANALYSIS." Развитие и безопасность, no. 4 (2019): 105–14. http://dx.doi.org/10.46960/74159_2019_4_105.

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Pantielieieva, Natalia. "Digital Transformation of Tax Administration." Path of Science 8, no. 1 (2022): 3035–51. http://dx.doi.org/10.22178/pos.78-9.

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Cevik, Serhan, Jan Gottschalk, Eric Hutton, Laura Jaramillo, Pooja Karnane, and Moussé Sow. "Structural Transformation and Tax Efficiency." IMF Working Papers 19, no. 30 (2019): 1. http://dx.doi.org/10.5089/9781484399811.001.

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Dissertations / Theses on the topic "Tax transformation"

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Galdunová, Natália. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444230.

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The diploma thesis deals with the companies’ transformation and the main focus is on the cross-border mergers and its tax implications. The theoretical part introduces the topic of companies’ transformation with focus on cross-border mergers and describes its legal, accounting and tax implications. The practical part contains of analysis of cross-border mergers made by Czech companies from 2008 to 2020. The goal of the analysis is to find out where to Czech companies make cross-border mergers most often. Then for the selected countries the tax systems and mainly the corporate income tax is des
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Kourouma, Joseph. "La mobilisation des ressources fiscales en Guinée : contribution à la nécessaire transformation du système fiscal guinéen." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE3027.

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La récurrence du déficit public en Guinée et la difficulté subséquente de financer les services publics, exigent que des ressources financières soient davantage identifiées pour y pallier. Parmi les moyens de résorption du déficit, l'impôt, du fait de sa faible participation budgétaire (17% contre 20% du PIB dans les pays de la sous-région Ouest-africaine) constitue une des recettes publiques dont le rendement doit être substantiellement amélioré. L'atteinte d'un tel objectif requiert d'abord que nous réformions la politique fiscale : outre la mise en exergue des accords commerciaux dont les i
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Moder, Patrik. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417360.

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Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Moder, Patrik. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444220.

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Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Durán, Rojo Luis Alberto. "The Transformation of modern law and its impact on the conception of Tax Law." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/122411.

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This article analyzes the process of paradigm change in Law, a non-peaceful transition from a model developed in the XX century to a new law which will sit throughout the XXI century. The changes that have occurred from this new legal paradigm are not superficial, but rather crossing the structures and foundations of modern legal ideology and technique that underlies, as the constitutionalization of national law, the internationalization of economic relations, the development of treaties or development of Community law. Furthermore, the author refers to the impact that this change took place i
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Ye, Jianxin. "Transformation studies of human t-cell leukemia virus with emplhasis on the role of tax and rex." The Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc_num=osu1060451751.

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Robertson, Caitlin, and Caitlin Robertson. "Freedom of Conscience v. Required Taxation: Exploring the Conflict Transformation Agency of the Religious Freedom Peace Tax Fund Act." Thesis, University of Oregon, 2012. http://hdl.handle.net/1794/12558.

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Refusing to participate in war does not only mean refusing to serve in the military. For many conscientious objectors, it means refusing to pay taxes that directly support the military industrial complex. Conscientious tax objectors risk many punishments by withholding tax money that supports war. Politico-social conflicts exist between a citizen's legal obligation to pay taxes and the personal obligation to her/his moral beliefs. My research suggests that the Religious Freedom Peace Tax Fund Act (RFPTFA) may be one transformative agent for this conflict. Through examination of relevant
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Je, Jianxin. "Transformation studies of human t-cell leukemia virus with emphasis on the role of tax and rex." Columbus, Ohio : Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1060451751.

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Thesis (Ph. D.)--Ohio State University, 2003.<br>Title from first page of PDF file. Document formatted into pages; contains xii, 133 p.; also includes graphics. Includes abstract and vita. Advisor:, Dept. of Molecular, Cellular, and Developmental Biology. Includes bibliographical references (p. 108-133).
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Teruel, Elodie. "Identification par BioID de nouveaux partenaires de la protéine Tax d'HTLV-1 au cours de la transformation cellulaire." Thesis, Lyon, 2019. http://www.theses.fr/2019LYSEN033.

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Le virus HTLV-1 est l’agent étiologique de la leucémie T de l’adulte. L’oncoprotéine virale Tax contribue à la transformation cellulaire en provoquant entre autres une activation constitutive de la voie NF-κB et des dysfonctions du centrosome. Afin de mieux comprendre les mécanismes moléculaires sous-jacents à ces activités, notre équipe cherche à identifier et analyser fonctionnellement les partenaires cellulaires ciblés par Tax. Le premier objectif de ce projet est de développer au sein de l’équipe une approche de protéomique innovante basée sur la biotinylation de proximité in situ (BioID).
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Petersen, Hans-Georg. "Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für denTransformationsprozess in Georgien." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1849/.

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The paper describes the content of the project “Tax-/Transfer-Reform and Fiscal Responsibility: Pathways to a Sustainable Fiscal Policy in Georgia”, which is supported for the period Fall 2005 to Spring 2008 by the VolkswagenStiftung. Within the project a knowledgetransfer is organized, concentrating on state theory, tax and transfer reform, revenue sharing as well as fiscal equalization. A short overview on the current situation in Georgia is presented. Then the main project components – tax reform, tax revenue estimation and microsimulation – are briefly discussed.
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Books on the topic "Tax transformation"

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Serikova, Madina, and Lyazzat Sembiyeva. Transformation of Tax Audit in Innovative Economic Development. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-8761-8.

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Office, National Audit. HM Revenue & Customs' transformation programme: Report. Stationery Office, 2008.

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Pudney, Stephen. Economic transformation and income distribution in Hungary: Can the tax benefit system cope? University of Cambridge, Department of Applied Economics, 1992.

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Bank, Steven A. From sword to shield: The transformation of the corporate income tax, 1861 to present. Oxford University Press, 2010.

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Morawski, Wojciech, and Adam Kałążny. The Taxation of Energy-Sector Assets: Polish Tax Legislation on the Eve of Energy Transformation. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15673-1.

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C, Hite Randolph, Sebastian Steven J, and United States. General Accounting Office, eds. IRS modernization: Continued improvement in management capability needed to support long-term transformation : statement of James R. White, Director, Tax Issues; Randolph C. Hite, Director, Information Technology Systems Issues; Steven J. Sebastian, Acting Director, Financial Management Issues [before] Congressional committees. The Office, 2001.

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Boboshko, Diana. The system of taxation of individuals in the Russian Federation. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2085065.

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The monograph examines in detail the current provisions of taxation of individuals in the Russian Federation, their transformation in retrospect, current changes due to the digitalization of the economy and sanctions pressure. Special attention is paid to individuals engaged in entrepreneurial activities. Simple examples of tax calculation, which accompany the theoretical aspects of taxation, will help to develop skills in analyzing one's own tax burden when making certain decisions on the acquisition of property and business activities.&#x0D; It is intended for a wide range of readers who are
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Leonardo, Boff, ed. The Tao of liberation: Exploring the ecology of transformation. Orbis Books, 2009.

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Hayat, Mirko. Taxe professionnelle: Naissance et transformation d'un impôt à travers 25 ans de réformes. Economica, 2003.

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Kraybill, David, John Lynam, and Adipala Ekwamu, eds. Transforming tertiary agricultural education in Africa. CABI, 2021. http://dx.doi.org/10.1079/9781789246544.0000.

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Abstract This book is the culmination of a collaborative effort to develop an updated volume providing (i) sound analyses of current trends and developments in the tertiary agricultural education (TAE) sector and (ii) direction and focus for future initiatives to strengthen the sector in Africa. Part I (chapter 1) begins with an introduction on agriculture and education within the context of global and continental development goals. Part II (chapters 2-5) presents the sectoral and institutional context underlying TAE. Part III (chapters 6-16) focuses on the pathways of transforming TAE in Afri
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Book chapters on the topic "Tax transformation"

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Woods, Dorian R. "Tax Credits — The Ultimate Compromise." In Family Policy in Transformation. Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9780230348844_4.

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Nazarov, M. A., O. L. Mikhaleva, and K. S. Chernousova. "Digital Transformation of Tax Administration." In Lecture Notes in Networks and Systems. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-27015-5_18.

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Mpofu, Favourate Y. "Digital Transformation by Tax Authorities." In Digital Transformation in South Africa. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-52403-5_11.

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Damiran, Suvdaa. "Tax Reform Its Impact on Economy." In Knowledge Transformation and Innovation in Global Society. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-7301-9_16.

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Kimla-Walenda, Katarzyna. "Circular economy calls for a tax system restructuring." In The Economics of Sustainable Transformation. Routledge, 2021. http://dx.doi.org/10.4324/9781003219958-11.

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Nguyen, Nui Dang, Yen Thi Hai Mac, and Ha Thi Hai Do. "The Impact of Electronic Tax System on Tax Compliance of Vietnamese Small and Medium Enterprises." In Knowledge Transformation and Innovation in Global Society. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-7301-9_9.

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Mutén, Leif. "Tax Policy Choices in New Market Economies—Administrative Restrictions." In The Political Economy of Transformation. Physica-Verlag HD, 1994. http://dx.doi.org/10.1007/978-3-642-52404-2_9.

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Hacker, Jacob S., and Paul Pierson. "Chapter Ten. Tax Politics and the Struggle over Activist Government." In The Transformation of American Politics, edited by Paul Pierson and Theda Skocpol. Princeton University Press, 2007. http://dx.doi.org/10.1515/9781400837502-014.

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Nordin, Nur Haiza, Nur Naddia Nordin, and Nur Ilyana Amiiraa Nordin. "The Important of Digital Payment on Tax Compliance Behavior of Assessment Tax: Case of Tumpat District Council." In Industry Forward and Technology Transformation in Business and Entrepreneurship. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-2337-3_28.

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Kulkova, T. A., V. O. Levchenko, and A. S. Makarov. "Transformation of Tax Management in the Context of Digitalization." In Digital Technologies in the New Socio-Economic Reality. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-83175-2_58.

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Conference papers on the topic "Tax transformation"

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Waiker, Vinod, Malik Bader Alazzam, Sakar Fatah Sulaiman, Deepak Gupta, Himanshu Gohokar, and B. Kiran Bala. "Predicting Tax Defaults Through Feature Transformation and XGBoost Optimization." In 2025 3rd International Conference on Intelligent Systems, Advanced Computing and Communication (ISACC). IEEE, 2025. https://doi.org/10.1109/isacc65211.2025.10969365.

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Schijndel, Jan van, Rutger de Mare, Nort Thijssen, and Jim van der Valk Bouman. "Design of a policy framework in support of the Transformation of the Dutch Industry." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.191715.

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In 2022 the Dutch Energy System used some 2700 PJ of energy. Some 86% of its input was natural gas, crude oil and coal. The other 14% were renewables. A network of power-generation units, refineries and petrochemical complexes converted fossil resources into heat (700 PJ), power (400 PJ), transportation fuels (500 PJ) and chemicals (400 PJ). Some 700 PJ were lost due to conversion and transport. CO2 emissions were 160 Mt in 2022 of which 65 Mt by industry and 30 Mt by mobility. Transformation of this system into a Net Zero CO2 system calls for replacement of fossil resources by renewable heat,
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Li, Baofeng, and Yangyang Li. "Study on the Impact of Digital Transformation and Tax Reduction on Enterprise Performance: Based on Big Data Analysis of Manufacturing Firms." In 2023 11th International Conference on Information Technology: IoT and Smart City (ITIoTSC). IEEE, 2023. http://dx.doi.org/10.1109/itiotsc60379.2023.00018.

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Ismail, Mohammed Nuther, Sarah Haitham Jameel, Bashar Khudhair Abbas Al-Zeyadi, et al. "Investigating Three Digital Transformation Theories TAM, TTF, and UTAUT." In 2024 36th Conference of Open Innovations Association (FRUCT). IEEE, 2024. http://dx.doi.org/10.23919/fruct64283.2024.10749924.

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Khadzhiev, Marat. "Tax Transformation Vector In Digitalization Environment." In SCTCMG 2019 - Social and Cultural Transformations in the Context of Modern Globalism. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.12.04.209.

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Dinis, Ana, Kátia Lemos, and Sara Serra. "Tax incentives for SMEs’ digital transformation." In 2023 18th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2023. http://dx.doi.org/10.23919/cisti58278.2023.10211325.

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Vlasenko, A. "XSLT-TRANSFORMATION FOR ANALYZING CHANGES IN TAX LEGISLATION AND THEIR IMPACT ON BUSINESS." In Digital transformation in the economy of the transport complex. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/conferencearticle_678931099578b5.55476547.

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The article discusses the application of XSLT (Extensible Stylesheet Language Transformations) – an advanced data transformation technology – for analyzing tax changes. XSLT is a programming language used to transform XML documents into various formats and is a powerful tool for data manipulation and report generation. The authors discuss the role of XSLT in tax data analysis, emphasizing its ability for flexible filtering, aggregation, and report creation based on XML structures. The article also analyzes the impact of changes in tax legislation on business strategies and demonstrates how XSL
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Xiaoyan, Shao. "Discussion on Establishment of Local Tax System from the Perspective of Business Tax Transformation to Value-added Tax." In 2014 International Conference on Economic Management and Social Science (ICEMSS 2014). Atlantis Press, 2014. http://dx.doi.org/10.2991/emss-14.2014.17.

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Wicaksono, Aries, and Maya Safira Dewi. "Transformation of state tax payment system in Jakarta." In 2017 International Conference on Information Management and Technology (ICIMTech). IEEE, 2017. http://dx.doi.org/10.1109/icimtech.2017.8273516.

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Ljubanović, Boris, and Ines Alpeza. "TAX PROCEDURES IN DIGITAL DECADE – SITUATION ASSESSMENT AND PERSPECTIVES." In International Scientific Conference “Digitalization and Green Transformation of the EU“. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2023. http://dx.doi.org/10.25234/eclic/27447.

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The digital transformation of public administration is of strategic importance for Croatia, and digitization has been an important goal in shaping public policy in Croatia and the European Union in recent years. Modernization of Croatian public administration and fast and reliable public service delivery are necessary for a stimulating entrepreneurial environment and better living conditions for all citizens. Public administration needs stable institutions, which should be oriented towards the satisfaction of all users, but at the same time sufficiently adaptable to the numerous social challen
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Reports on the topic "Tax transformation"

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Sirivunnabood, Pitchaya. Enhancing Tax Revenues through Digital Transformation in Developing Asia. Asian Development Bank Institute, 2023. http://dx.doi.org/10.56506/xkxz5611.

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Jenkins, Glenn P., and George G. Poufos. Economic Integration and the Transformation of the Tax Mix: Cyprus 1990-2001. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0008538.

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This paper outlines the steps that the Government of Cyprus took to transform its tax system between 1990 and 2001 in order to prepare itself for admission into the European Union. Cyprus has many of the same economic features as the countries of the Caribbean and Central American regions. In the case of Cyprus, the reforms were focused on the introduction and expansion of the Value Added Tax, a restructuring of the excise tax system and a modernization of its income tax system. By 2002 it has virtually completed the transformation process. The paper also discusses the situation of Belize, whi
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Yarygina, Anastasiya, Eduardo Iketani, André Martínez, and Ernesto Tiburcio. Massive Regularization for Effective Tax Payment: Evidence from Brazil. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013392.

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In recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to amend the situation with the tax authority, are prominent examples of the digital transformation of tax administrations. This study presents the results of the randomized controlled trial evaluating the effectiveness of such a self-regularization platform in the Brazilian State of Para. The results sho
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Jenkins, Glenn P., and George G. Poufos. Economic Integration and the Transformation of the Tax Mix: Cyprus 1990-2001. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0006639.

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This presentation was commissioned by the Trade and Integration Network of the Regional Policy Dialogue for the Tax Workshop on Fiscal Impact of FTAA celebrated on September 18th and 19th, 2002 in Washington, DC. Proposals for Free Trade Area of the Americas (FTAA) have similar implications for the fiscal systems of the participating countries as now faced by countries preparing to gain entry into the European Union. Involves reducing taxes on international trade and increasing some combination of sales taxes (usually VAT), excise taxes, and income taxes.
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Ahmad, Ehtisham, and Aekapol Chongvilaivan, eds. Digital Transformation of Multilevel Tax Policies and Administration for Resilience and Sustainable Growth. Asian Development Bank, 2024. http://dx.doi.org/10.22617/tcs240468-2.

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Kim, Daeyong. Digital Transformation of Tax Administration in the Republic of Korea: Lessons from Experience and Ways Forward. Asian Development Bank, 2024. http://dx.doi.org/10.22617/brf230570.

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This governance brief details the digitalization of the Republic of Korea’s (ROK) tax administration, assesses how its strategy can bolster tax revenues, and explores how developing countries can replicate its strategy to roll-out e-taxation models.
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Gafarova, Leisan Ahmatovna. The method of linear transformation in the formation of the personal income tax scale. DOI CODE, 2023. http://dx.doi.org/10.18411/doicode-2023.222.

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Jenkins, Glenn P., Siamand Hesami, Osaid Alshamleh, Anastasiya Yarygina, and Carola Pessino. Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005068.

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Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could ben
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Haughton, Jonathan. Trade Agreement and Tax Incentives: The Irish Experience. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0008539.

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Trade liberalization played an important role in the transformation of the Irish economy, starting in the early 1960s. Tax relief and industrial subsidies were also significant. This document explains why the Irish case is relevant for Latin America; summarize the main explanations for Ireland's recent economic success; provide a chronology of Irish trade policy; explain how the loss of tariff revenue was handled; outline the subsidies and tax measures used to encourage investment, particularly from overseas; and discuss the fiscal implications of this industrial policy and the changes in taxa
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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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