Relevant bibliographies by topics / Taxation conditions

Contents

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

Academic literature on the topic 'Taxation conditions'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Taxation conditions"

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Bratcev, V. I., A. V. Roybu, and E. S. Pozhidaeva. "Off-Shoring Processes in Conditions of Taxation System Restructuring." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 29, 2018): 54–63. http://dx.doi.org/10.21686/2413-2829-2018-4-54-63.

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The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxatio
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Zhuk, Olha. "Reforming Taxation System under Conditions of European Integration." Journal of Vasyl Stefanyk Precarpathian National University 4, no. 3-4 (2017): 82–87. http://dx.doi.org/10.15330/jpnu.4.3-4.82-87.

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The article discusses the importance of tax reform and the issues associated with it. The author develops a stage-by-stage approach to reforming Ukraine’s taxation system considering modern tendencies and the country’s move towards integration in Europe. The paper also analyzes the characteristics of Ukraine’s taxation system, argues for the necessity to change it and identifies taxation policy development priorities under conditions of European integration
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Pulatova, Mokhira. "FEATURES OF TAXATION OF SMALL BUSINESSES IN MODERN CONDITIONS." INNOVATIONS IN ECONOMY 4, no. 8 (2021): 4–10. http://dx.doi.org/10.26739/2181-9491-2021-8-1.

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The paper examines the economic content and significance of small business in the economic system. Studied the characteristics and properties of taxation, the application of the simplified system of taxation. The basic directions of perfection of the taxation of subjects of small business for their development activities in conditions of market relations development .Keywords:the simplified tax system, unified tax payment, tax rate, flat tax from individual entrepreneurs, tax benefits.
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IDRISOV, A.-Kh A. "DEVELOPMENT OF EXCISE TAXATION IN CONDITIONS OF IMBALANCE IN REGIONAL BUDGETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 63–70. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.012.

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The article is devoted to the development of excise taxation to balance regional budgets. The high importance of excise taxation as a tool of managing regional budget revenues is outlined. Based on the results of the analysis, a number of conclusions about the importance of excise taxation in solving the problem of balancing regional budgets are made. Measures to develop excise taxation are proposed, including the pro-vision of the long-term nature of tax policy through tools for digitalizing tax planning, improving the distribution of excise taxes by levels of the budget system, as well as di
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Synchak, Viktor. "Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System." Accounting and Finance, no. 2(88) (2020): 103–13. http://dx.doi.org/10.33146/2307-9878-2020-2(88)-103-113.

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Назаров, М. А. "Problems and perspectives of small business taxation in modern conditions." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 1456–58. http://dx.doi.org/10.34925/eip.2021.137.12.291.

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Статья посвящена изучению проблем и путей совершенствования специальных налоговых режимов в РФ. Рассматриваются последствия отмены ЕНВД, изменения в патентной системе налогообложения, изменения в упрощенной системе налогообложения. Рассматриваются особенности вводимого нового специального налогового режима - «Автоматизированная упрощенная система налогообложения». The article is devoted to the study of problems and ways to improve special tax regimes in the Russian Federation. The consequences of the changes in the patent system of taxation, changes in the simplified taxation system are consid
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Shardanovna, Saida K., Karina Kh Ilyasova, and Sayd-Umar S. A. Vozkaev. "TAXATION MECHANISMS IN CONDITIONS OF ECONOMIC CYCLICITY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/1, no. 147 (2024): 132–37. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.01.017.

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The article is devoted to the disclosure of the essence of the system of formation and implementation of taxation mechanisms in conditions of economic cyclicity. In conditions of economic cyclicity, it is necessary to adapt tax regulation measures to macroeconomic dynamics, thereby ensuring a positive impact of taxation mechanisms on the socio-economic development of the country. It is important to reveal the economic essence of tax regulation aimed at ensuring the most optimal ratios between the relevant elements of tax architectonics. There is a need to improve the system of formation and im
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Mamontova, Nataliya, and Serhii Zakharchuk. "SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 145–49. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-145-149.

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The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It is indicated how to register as a single taxpayer or how to re-register for Group II of the simplified taxation system. It was analyzed how income accounting is carried out for this group of the single tax, what taxes and under what conditions the FOP can pay it, what reports they must submit and under what conditions. It also specifies the ba
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Krasnobaeva, Aleksandra. "Modern problems of forming and maintaining corporate tax database in the conditions of digital economy." Налоги и налогообложение, no. 12 (December 2019): 1–9. http://dx.doi.org/10.7256/2454-065x.2019.12.31761.

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The author gives attention to the most relevant and discussed question of international taxation – rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of di
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Krasnobaeva, Aleksandra. "Modern problems of forming and maintaining corporate tax database in the conditions of digital economy." Налоги и налогообложение, no. 12 (December 2019): 1–9. http://dx.doi.org/10.7256/2454-065x.2019.12.31761-2.

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The author gives attention to the most relevant and discussed question of international taxation – rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of di
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Dissertations / Theses on the topic "Taxation conditions"

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Seibold, Arthur. "Essays on behavioral responses to social insurance and taxation." Thesis, London School of Economics and Political Science (University of London), 2018. http://etheses.lse.ac.uk/3759/.

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This thesis contains three essays on behavioral responses to social insurance and taxation. The first chapter documents and analyzes an important and puzzling stylized fact about retirement behavior: the large concentration of job exits at specific ages. In Germany, almost 30% of workers retire precisely in the month when they reach one of three “statutory” retirement ages, although there is often no incentive or even a disincentive to retire at these thresholds. To study what can explain the concentration of retirements around statutory ages, I use novel administrative data covering the unive
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Best, Michael Carlos. "Essays on the economics of taxation." Thesis, London School of Economics and Political Science (University of London), 2014. http://etheses.lse.ac.uk/940/.

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This thesis explores the way economic behaviour responds to taxation both theoretically and empirically. Chapter 1 studies the impact of transation taxes on the housing market, using UK administrative data and quasi-experimental variation created by notches, tax reforms, and stimulus. Transaction taxes have large effects on house prices and purchases, and adjustments to tax changes are fast. A temporary elimination of transaction taxes stimulated housing market activity by 20% in the short run (timing and extensive responses) followed by a smaller slump in activity after the policy was withdra
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Wagner, Donald Mark. "Essays on the mobility of goods and people." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0018/NQ56638.pdf.

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Al, Matar Fatima. "The role of taxation in a post-oil Kuwait." Thesis, University of Warwick, 2011. http://wrap.warwick.ac.uk/43505/.

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Kuwait does not only depend on oil as a sole source of revenue, but has also nullified all taxes since the discovery of oil in 1938. Under the request of foreign oil companies extracting and exporting Kuwaiti oil, the Kuwaiti government founded a primitive tax law which imposes a tax instead of a royalty on foreign oil companies in order to enable them to credit taxes paid to the Kuwaiti government against taxes they owe to their home states. This poorly drafted piece of legislation which is criticised for being ambiguous and lacking the adequate provisions to regulate crucial tax related issu
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Waseem, Mazhar. "Essays on taxation in limited tax capacity environment." Thesis, London School of Economics and Political Science (University of London), 2013. http://etheses.lse.ac.uk/824/.

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I present three essays on income taxation in Pakistan. The first essay investigates how taxes influence agents’ earnings, compliance and business organization choices. Using a tax reform introduced in Pakistan in 2010, which raised tax rates on partnership earnings as compared to sole proprietorship income, as a natural policy experiment, I (i) identify a full range of behavioral responses to the tax rate changes (ii) study the determinants of tax compliance (iii) investigate if VAT causes firms to be more tax compliant. Relying on administrative tax records that comprise the universe of incom
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Дейнека, Ольга Валеріївна, Ольга Валерьевна Дейнека, Olha Valeriivna Deineka, D. V. Veremchuk, and I. M. Boyarko. "Taxation trends in Ukraine in conditions of the integration into the European Union." Thesis, Освіта і наука, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62504.

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The last decades of the XX century and the beginning of the XXI century are dominated by the processes of international economic integration in the development of the world economy. They determine the priorities of the modern stage of internationalization of economic life by shaping the global competition and influencing the interests of countries, regions and the world in general. The development of any country depends on a favorable economic environment, collaboration of economic structures, international and state institutions in the modern system of the world economy. Therefore it i
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Engmann, Dorothy. "Corruption, taxation, and loan conditionality : a contribution to the macroeconomics of reform and transition with reference to Russia." Thesis, University of Warwick, 2002. http://wrap.warwick.ac.uk/2324/.

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The primary objective of this thesis is to contribute to the debate on the reasons behind Russia's poor economic performance in its first decade after the fall of communism, by examining the role of IMF economic programs in the reform process.In particular, we are interested in the failure of neo-classical models of the market economy, upon which economic reform programs were based, to predict the outcomes in Russia. The purpose of the work is to offer a number of theoretical models which incorporate certain characteristics, such as political and economic motivations of both the IMF and Russia
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Heilporn, Paul. "Ostraca grecs inédits de Strasbourg: recherches sur la taxation dans l'Egypte romaine." Doctoral thesis, Universite Libre de Bruxelles, 1996. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/212329.

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<p align="justify">62 ostraca grecs (documents écrits sur tessons de céramique), conservés depuis 1910 à la Bibliothèque Nationale et Universitaire de Strasbourg (France), sont ici édités pour la première fois. Il s'agit essentiellement de reçus d'impôts, qui proviennent de Thèbes (Haute-Egypte) et datent du Haut-Empire romain, en particulier du IIe s. apr. J.-C. La présentation met en évidence un phénomène bien connu en papyrologie, mais qui n'avait guère été exploité pour ce type de textes: les contribuables, en conservant ces documents pour un éventuel contrôle, se constituaient de modestes
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Kamlana, Unathi. "The taxation of black economic empowerment transactions, with specific reference to the financial sector." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004544.

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There has been some concern that the pace of expectations being built up regarding the transfer of ownership of the economy into the hands of the previously disadvantaged was not allowing for the due diligence and analysis of the implications of such transactions. Tax legislation relating to the transfer of assets is also not seen to be consistently conducive to this process. The focus of this thesis is taxation and a critical analysis of how the current tax legislation affects most of the transactions which usually form the basis of black economic empowerment. It is argued that tax policy is
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Biehl, Lundberg Andrés. "Social policy and income inequality in the Southern Cone during the 20th century : a comparative perspective." Thesis, University of Oxford, 2015. http://ora.ox.ac.uk/objects/uuid:ce998341-6b28-41a7-9453-94a22174e47a.

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This dissertation compares the effects of progressive social reform on income inequality in the Southern Cone of South America, Scandinavia, and Australasia. These regions faced comparable economic challenges at the start of the 20th century, but experienced different trends of income inequality after they introduced progressive policies in this period. Australasia and Scandinavia converged on a downward trend while the Southern Cone remained comparatively more unequal. The dissertation concentrates on three areas that significantly predict inequality in contemporary research: labour markets,
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Books on the topic "Taxation conditions"

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Shumilina, Vera, Yuliya Mezentseva, Tat'yana Sidorina, et al. Taxation problems in modern conditions. AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/monography_618ba40f3f6172.15237203.

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In recent years, one of the most acute and unsolved problems facing our country is the problem of taxation. An effective economy is inconceivable without the creation of an effective institution of taxation, which is the main conductor of state interests, and is a natural result of the tax policy pursued by the state. Effective taxation can be ensured by solving a number of problems and ensuring a harmonious combination of the selected tax mechanism with the goals and objectives set by the state in managing the country's economy. The relevance of this topic is due to the fact that today one of
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Organisation for Economic Co-operation and Development., ed. Taxation and electronic commerce: Implementing the Ottawa taxation framework conditions. Organisation for Economic Co-operation and Development, 2001.

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Ramayan, Prasad. Agricultural taxation and economic development. Deep & Deep Publications, 1987.

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Engen, Eric M. Taxation and economic growth. National Bureau of Economic Research, 1996.

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Hally, Judith. Impact of taxation on financial servies. Department of Political Economy, University College Dublin. Centre for Economic Research, 1990.

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Moosvi, Shireen. People, taxation, and trade in Mughal India. Oxford University Press, 2008.

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House, Verne W. Trends in the Montana economy and taxation. Montana Cooperative Extension Service, Montana State University, 1986.

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Knotzinger, Helmut. Aspects of economics and taxation in Austria. Service, Fachverlag an der Wirtschaftsuniversität, 1989.

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David, Zin, Haas Mark P, Heideman Howard, and Michigan. Office of Revenue and Tax Analysis., eds. Taxation of American Indians in Michigan. Office of Revenue and Tax Analysis, Michigan Dept. of Treasury, 1997.

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Fremstad, John L. Thinking about our taxes: Myths and morality. Governmental Research Bureau, University of South Dakota, 1988.

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Book chapters on the topic "Taxation conditions"

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Brusov, Peter, Tatiana Filatova, Natali Orekhova, and Mukhadin Eskindarov. "A “Golden Age” of the Companies: Conditions of Its Existence." In Modern Corporate Finance, Investments, Taxation and Ratings. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99686-8_19.

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Sinenko, Olga A. "Transformation of Personal Income Taxation in Conditions of Economy Digitalization." In Business 4.0 as a Subject of the Digital Economy. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-90324-4_78.

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Fedotova, Gilyan V., Ruslan H. Ilyasov, Anastasia A. Gontar, and Viktoria M. Ksenda. "The Strategy of Provision of Tax Security of the State in the Conditions of Information Economy." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_25.

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Titova, Olga V., Elena I. Kostyukova, Natalia M. Boboshko, and Irina P. Drachena. "New Types of Taxes and Forms of Taxation in the Conditions of Information Economy: Perspectives of Optimization." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_26.

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Hlavatý, Egon. "System conditions for the promotion of foreign capital participation in the Czech and Slovak Federative Republic." In Fiscal Policy, Taxation and the Financial System in an Increasingly Integrated Europe. Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-011-2628-1_18.

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Singh, Kundan, and Krishna Maheshwari. "Imagining the Hindus and Hinduism." In Colonial Discourse and the Suffering of Indian American Children. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-57627-0_4.

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AbstractThe mythical representation of the colonized by the colonizer cannot happen without engaging in fabrications and falsehoods. While accounting for the contentions made by the Francophone postcolonial thinkers on the issue of projection, this chapter builds a new postcolonial theory called the Indian Postcolonial Theory that is applied to show that the contentions of James Mill on Ancient India, Hindus, and Hinduism were a complete fabrication. They were rooted in the socio-political conditions James Mill wanted to transform in his domestic context. When Mill wrote about the Hindu Brahmi
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Tandon, Suranjali. "Political Economy of International Taxation of Digital Businesses." In Development, Transformations and the Human Condition. Routledge India, 2024. http://dx.doi.org/10.4324/9781003528425-22.

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Fontana, Olimpia. "Tra solidarietà europea e responsabilità nazionali: la tutela dei beni pubblici europei." In Studi e saggi. Firenze University Press, 2022. http://dx.doi.org/10.36253/978-88-5518-591-2.09.

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The theme of solidarity between European Union (EU) member states lies at the heart of the European integration process itself, in the context of an ongoing tension between the renunciation of national sovereignty, driven by a drive for cooperation, and the maintenance of prerogatives of strategic interest to states. In fact, the EU was born from the decision of its members to pool selected aspects of their sovereignty, in a process whose evolution is expressed both in the choice of community policies and in the availability and methods of financing those policies. These are two sides of the s
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Hotelling, Harold. "Note on Edgeworth’s Taxation Phenomenon and Professor Garver’s Additional Condition on Demand Functions." In The Collected Economics Articles of Harold Hotelling. Springer New York, 1990. http://dx.doi.org/10.1007/978-1-4613-8905-7_7.

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Higano, Yoshiro. "Introduction: Real Estate Tax System and Real Estate Market in Japan." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_8.

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AbstractThis introduction summarizes chapters of Part II. In Chap. 10.1007/978-981-15-8848-8_9, Yamamoto (Jpn J Real Estate Sci 31:88–96, 2018) has compared between the street method, the asset valuation adopted for the imposition of property tax in Japan, and the computer-assisted mass appraisal (CAMA) method generally adopted in North America focusing on education and training of valuators. In Chap. 10.1007/978-981-15-8848-8_10, Yamazaki (Jpn J Real Estate Sci 31:97–101, 2018) argues that one of the major causes for relatively low density use of land in the city in Japan is the land tax syst
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Conference papers on the topic "Taxation conditions"

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Giambrone, Filippo Luigi. "New European and international taxation perspectives. The case of the italian´s web taxation. Towards the taxation of the data economy and global minimum tax." In International Scientific-Practical Conference "Economic growth in the conditions of globalization". National Institute for Economic Research, 2023. http://dx.doi.org/10.36004/nier.cecg.iii.2023.17.2.

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The age of the internet and digital commerce has brought about complexities in taxation, particularly concerning multinational digital corporations. International discussions have sought ways to ensure fair taxation of these entities, but consensus has been challenging to reach. The paper aims to understand Italy's digital taxation measures, its alignment (or conflict) with EU directives, and the global efforts towards taxing digital multinational enterprises. In its document analysis, the research meticulously scrutinized Italy's taxation laws, giving particular emphasis to Article 17-bis and
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Poltorak, A. S., I. V. Dovgal, and A. M. Sarkova. "CHALLENGES AND PROSPECTS OF CRYPTOCURRENCY TAXATION IN THE MODERN GLOBAL ECONOMY." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-92.

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The study explores the issue of cryptocurrency taxation in various countries, particularly in the United States, the European Union, and Ukraine. It examines the challenges of classifying digital assets, their legal status, and the taxation approaches applied. The analysis highlights the risks associated with tax evasion and the use of cryptocurrencies in illicit activities. Special attention is given to international cooperation, transaction monitoring, and the development of effective tax control mechanisms to ensure transparency in the financial system.
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Nikitenko, Viktoriya. "MODERN ASSESSMENT OF TREE STAND STATE OF THE FOREST SHELTERBELT IN THE CONDITIONS OF AGROFOREST LANDSCAPE “KAMENNAYA STEPPE”." In Adaptation of forestry to climate change: nature-oriented solutions and digitalization. Forestry – 2024. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2025. https://doi.org/10.58168/ffys2024_147-152.

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Materials of taxation descriptions of the past decades, as well as retrospective analysis of the forest belt condition and taxation descriptions of tree species in 2023 were used for the assessment of the forest belt condition. 124 years after the establishment of the forest belt, its species composition has been subjected to changes caused by various reasons more than once. It was revealed that the oak, being a long-lived species and occupying leading positions by taxation indicators (diameter at breast height and height) among other studied species in the plantation, having II and III catego
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"Transfer Pricing for Taxation of Transnational Corporations under Innovative Economy Conditions." In 2019 2nd International Conference on Contemporary Education and Economic Development. Clausius Scientific Press, 2019. http://dx.doi.org/10.23977/ceed.2019.016.

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Duraj (Zani), Brunilda, and Viola Theodhori. "Taxation of Agricultural Sector in Albania." In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.2022.387.

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Agriculture contributes about 20% to the Gross Domestic Prod­uct in Albania. It is one of the main sectors of the Albanian economy, which supports and impacts other important sectors such as tourism, product pro­cessing and exports. In the conditions of the globalization of the economy, the free movement of goods and capital, and multilateral and bilateral agreements for the remov­al of tariff barriers, Albanian agriculture faces the challenges of very strong competition from the countries of the region, EU countries and beyond. In these conditions of strong competition, what can make Albanian
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Giambrone, Filippo Luigi. "New perspectives regarding the future of European environmental policy with regard of the taxation aspects." In Economic growth in the conditions of globalization. International Scientific-Practical Conference, XVIth edition. National Institute for Economic Research, 2022. https://doi.org/10.36004/nier.cecg.iii.2022.16.4.

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The European Union's response to cushion the economic shock is divided into two parts, given the separation of competences at EU and nation state level.The global economy is increasingly recovering from the Corona crisis, but its effects continue to shape economic development. At the same time, the profound transformation towards a climate-neutral and digital economy must be shaped. National measures and strategies must be developed in the European and global context to effectively meet the challenges. Education over the entire life cycle should be strengthened. Accelerated digitalisation offe
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Zinoveva, Irina, and K. Osipova. "CORPORATE TAXATION IN THE COUNTRIES OF THE WORLD." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_55-59.

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The article is devoted to the consideration of the issue of corporate taxation in the countries of the world with favorable and optimal conditions of the tax system (USA, Thailand, Canada, Germany, Russia). Within the framework of this work, the features of collecting and dynamics of the corporate tax rate, types and elements of taxation are determined. According to the results of the study, the leading role of the state in the development and implementation of tax policy within the framework of the implemented strategy of socio-economic development of the country is concluded.
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Gaysin, I. K. "CHANGES IN THE STRUCTURE AND ABOVEGROUND BIOMASS OF STANDS IN THE TRANSITION ZONE BETWEEN THE FOREST AND MOUNTAIN STEPPES IN THE KRAKA MASSIF, SOUTH URALS." In Prirodopol'zovanie i ohrana prirody: Ohrana pamjatnikov prirody, biologicheskogo i landshaftnogo raznoobrazija Tomskogo Priob'ja i drugih regionov Rossii. Izdatel'stvo Tomskogo gosudarstvennogo universiteta, 2020. http://dx.doi.org/10.17223/978-5-94621-954-9-2020-37.

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The structure of tree stands in the ecotone between the forest and extrazonal steppes on southern slope the South Kraka mountain range (eastern macro slope of the South Urals) was investigated. On the basis of taxation data and the identified close relationships between the biomass of trees and the diameters of their trunks, aboveground biomass of stands was calculated. It has been shown that the deterioration of microclimatic and soil conditions for the growth and regeneration of trees in the transition zone between the forest and mountain steppes leads to a significant change in taxation cha
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Mikhina, Elena, Vyacheslav Mikhin, and G. Kharin. "FOREST RECREATION OF AGROTERRITORIES IN THE CONDITIONS OF THE RYL'SKY DISTRICT OF THE KURSK REGION." In Reproduction, monitoring and protection of natural, natural-anthropogenic and anthropogenic landscapes. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/rmpnnaal2021_72-75.

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In the conditions of Kursk region, tree species in protective plants have different growth and condition, depending on characteristics of their growth. At the age of 27 - 47 years, among the silver birch and balsamic poplar, the highest taxation indicators are noted in plantations where the planting density is less. In plantings, different structures are formed depending on the number of rows, width and placement of placing seat. At the age of 38 - 57 years, birch-poplar tree species according to indicators of sanitary and vital state are attributed to weakened stands, and at a younger age to
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Doneva, Yana. "REVIEW OF THE POSSIBILITY TO IMPLEMENT A TAX POLICY WITH A SPECIFIC FOCUS ON TOURISM." In TOURISM AND CONNECTIVITY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/tc2020.239.

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The fiscal policy is one of the instruments of the state, with the help of which it fulfills its main obligations to form and control the directions and rates of growth in tourism. The tourism industry is characterized by significant instability and is particularly sensitive to changes in economic conditions and taxation. The purpose of the report is not only to examine the innovations in the tax system in recent years, affecting the sector, but also to assess the feasibility of implementing a tax policy with a specific focus. The current survey is based on an analysis of the present situation
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Reports on the topic "Taxation conditions"

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Pachón, Mónica, Guillermo Perry, and Mauricio Olivera. The Political Economy of Fiscal Reform: The Case of Colombia, 1986-2006. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0010934.

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This paper explores the characteristics of the political economy process that conditioned the scope and success of the combination of fiscal reforms before and after Colombias 1991 constitutional reforms. Using formal analysis of reforms and interviews with actors, reforms in taxation, decentralization, the budgetary process and pensions are examined in times of political crisis, economic crisis, and economic boom. The results generally confirm the hypothesis that increased political fragmentation and limited unilateral executive power after the 1991 reforms restricted the extent of reforms, p
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Velasques de Paula Machado, Fabiana. Does Inequality Breed Altruism or Selfishness? Gauging Individuals' Predispositions towards Redistributive Schemes. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011378.

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While decreasing inequality is generally considered desirable, and there is a growing understanding of which policies do and do not promote equality, much less is known regarding why these policies are adopted to varying degrees of intensity in different times and places. To explain this variation, the constituencies for different policies under various conditions must be identified. This paper explores that question using Brazilian public opinion data on preferences regarding taxation, conditional cash transfers, pension schemes and educations. It is found that disagreement across socio-econo
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Roantree, Barra, Karina Doorley, Theano Kakoulidou, and Seamus O'Malley. Budget 2022. ESRI, 2021. http://dx.doi.org/10.26504/qec2021win_sa_roantree.

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This Article outlines and assesses changes to the tax and welfare system announced as part of Budget 2022. It first looks at the main taxation measures announced before turning to employment, education and social welfare supports. It then considers the effect of the package of measures as a whole on the incomes of households using representative survey data from the Survey of Incomes and Living Conditions run on SWITCH – the ESRI’s tax and benefit microsimulation model – and ITSim – an indirect tax microsimulation model developed jointly by the ESRI and the Department of Finance. The Article c
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Ahrenshop, Mats. Tax Earmarking and Political Participation: Theory and Evidence from Ghana Download (653.85 kB). Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.052.

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In many countries in recent decades, the practice of earmarking (that is, raising and allocating) particular taxes for specific benefits is widespread (McCleary 1991; Wagner 1991; Wilkinson 1994; Hsiung 2001). It is often promoted by international financial organisations to enhance fiscal transparency and is sometimes even a pre-condition for loan programmes in many developing countries with high levels of corruption and low levels of government accountability (Teja 1988; IMF 2007). However, recent literature has argued that earmarking (or hypothecation) can be an inefficient fiscal tool. Earm
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Mercer-Blackman, Valerie. Transitioning the Tax System to Take Advantage of the Natural Gas-Rich Economy in Trinidad and Tobago. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0011713.

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In this paper, the author examines the current structure of the tax system for hydrocarbon production in Trinidad and Tobago in light of global trends in hydrocarbon taxation. Some of the main features of the tax regime are compared and benchmarked against what the literature has defined as best practices. The author calculates marginal effective tax rates, given assumptions of oil and gas prices and changes in tax incentives, and finds that tax levels are relatively adequate from an international perspective. Some of the more recent tax incentives, although helpful in terms of cash flow relie
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Leroux, Marie-Louise. Politiques publiques de financement de la procréation assistée. CIRANO, 2024. http://dx.doi.org/10.54932/nedp7866.

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Dans le contexte de la baisse de fécondité dans les pays développés, les milieux de la recherche et des politiques publiques s’intéressent à la question de savoir si la procréation médicalement assistée (PMA) peut s’avérer être un outil efficace pour prévenir le déclin démographique. Selon Statistiques Canada, le taux de fertilité agrégé a atteint son niveau le plus bas en 2022 au Canada, avec 1,33 enfant par femme. Au Québec, ce taux était de 1,49 en 2022, un des niveaux les plus bas enregistrés depuis 2002. Plusieurs études ont montré que l’expansion de l’éducation supérieure représente une
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Shehaj, Pranvera, and Martin Zagler. Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.009.

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This study focuses on asymmetric tax treaties and investigates the impact of OECD member states’ double tax relief method and of treaty tax sparing provisions on investments in developing countries, while considering network effects. In addition, it analyses the impact of a residence country’s tax relief method on the source country’s tax policy. Our results suggest that having a treaty between the OECD member state and the developing country, which improves the investor’s conditions in terms of tax burden by changing the unilateral tax relief method, increases FDI to the developing country. T
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Vela, Mauricio A., and Sebastián J. Miller. Are Environmental Taxes Affected by Legislatures' Ideological Positions? Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011501.

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Environmental taxes have been discussed as one of the main mechanisms to deal with environmental problems. Nonetheless, instruments of this type have rarely been implemented, and the adoption of new or higher environmental taxes has faced resistance in some countries. The purpose of this work is to identify one possible political answer to why adoption of environmental taxes varies. One explanation is that legislatures' ideological position affects the degree of usage of taxes generally and environ- mental taxes in particular. For example, right-wing parties tend to be less associated with env
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van den Boogaard, Vanessa, Wilson Prichard, and Nicolas Orgeira. The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.026.

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The Covid-19 pandemic has had significant fiscal implications around the world. A key question facing governments is whether and how the pandemic has shaped taxpayer attitudes and what that means for the prospects for tax reform and new revenue raising in the wake of the pandemic. We aim to understand the impacts of the Covid-19 pandemic on attitudes toward taxation and, in turn, to unpack what the crisis reveals about the dynamics and politics of taxation more broadly. We do so in the context of Sierra Leone with novel survey data, collected before the pandemic, shortly after the pandemic’s o
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Ahrenshop, Mats. Tax Earmarking and Political Participation: Theory and Evidence from Ghana Download (653.85 kB). Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.051.

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Earmarking taxes for specific expenditure categories is thought to be a crucial factor in the development of the early modern European fiscal states and remains a widespread yet fiscally rigid and often inefficient policy tool. I explore a decidedly political logic to the puzzling prevalence of tax earmarking. In this paper, I test an initial micro-behavioural condition for this political logic of earmarking: that general fund taxation may produce more political mobilisation than earmarking would, threatening the political survival of governments in lowcapacity states. I outline two interrelat
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