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Relevant bibliographies by topics / Taxation - General

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Academic literature on the topic 'Taxation - General'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2024

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Journal articles on the topic "Taxation - General"

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Lee, Dwight R., and Walter S. Misiolek. "Substituting pollution taxation for general taxation: Some implications for efficiency in pollutions taxation." Journal of Environmental Economics and Management 13, no. 4 (December 1986): 338–47. http://dx.doi.org/10.1016/0095-0696(86)90004-5.

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Karuna, Vikram. "International double taxation: Interpretation in the Indian context and general mitigation Measures." Journal of Management Research and Analysis 11, no. 1 (March 15, 2024): 41–45. http://dx.doi.org/10.18231/j.jmra.2024.008.

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International Double Taxation poses a complex challenge with diverse interpretations, especially in the Indian context. This paper investigates the nuances of double taxation, focusing on legal principles, double taxation avoidance agreements (DTAAs), and their implications for residents and permanent establishments. It analyzes India's engagement in double taxation treaties, considering monistic and dualistic principles, legislative processes, and recent judicial developments. Case studies from French and Indian courts offer insights into treaty interpretation. The paper examines relief methods such as Exemption, Credit, Tax-sparing, and Expense Deduction, emphasizing their application within Indian tax treaties. Notably, Permanent Establishment (PE) significance in international taxation is explored through relevant case law. Conclusively, the paper underscores the importance of addressing international double taxation in the globalized era. It argues that while various relief methods exist, the Exemption method is most effective in mitigating double taxation, contrasting with the partial relief provided by the Credit method. The choice of relief method varies across nations based on financial considerations. This comprehensive exploration contributes to understanding international double taxation in the Indian context, highlighting legal interpretations, treaty dynamics, and mitigation measures. It advocates for harmonizing global approaches to achieve more effective and equitable solutions in international taxation.

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Aronsson, Thomas, Karl-Gustaf Löfgren, and Tomas Sjögren. "Union Wage Setting and Capital Income Taxation in Dynamic General Equilibrium." German Economic Review 2, no. 2 (May 1, 2001): 141–75. http://dx.doi.org/10.1111/1468-0475.00032.

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Abstract This paper concerns the effects of capital income taxation in a dynamic general equilibrium framework with union wage setting, when households face taxes related to both labor and capital. One purpose is to characterize the general equilibrium solution. Another is to study the effects of increased capital income taxation - in terms of the responses in real wages, employment, capital stock, output and consumption - and relate these behavioral responses to the overall tax structure. We also derive a cost-benefit rule for the purpose of analyzing the welfare effects of a small shift from labor income taxation to capital income taxation.

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BUCHANAN, JAMES M. "THE POLITICAL EFFICIENCY OF GENERAL TAXATION." National Tax Journal 46, no. 4 (December 1, 1993): 401–10. http://dx.doi.org/10.1086/ntj41789035.

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Lasiński-Sulecki, Krzysztof, Wojciech Morawski, and Ewa Prejs. "General principles of law and taxation." Review of European and Comparative Law 48, no. 1 (March 10, 2022): 85–101. http://dx.doi.org/10.31743/recl.12438.

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Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance and the significance of these principles in the sphere of tax law are more and more noticeable. The principle of proportionality has been invoked in probably every second VAT judgment of the Court of Justice for years. The principle of legal certainty has made its way to the case law of the said court as well as the Constitutional Tribunal in Poland. The importance of other principles is definitely on the rise.

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Solow, John L. "General Equilibrium Incidence of Energy Taxation." Southern Economic Journal 51, no. 4 (April 1985): 1018. http://dx.doi.org/10.2307/1058374.

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Creedy, John. "Taxation in General Equilibrium: an Introduction." Bulletin of Economic Research 49, no. 3 (July 1997): 177–203. http://dx.doi.org/10.1111/1467-8586.00035.

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Manta, Eduard Mihai, Adriana Ana Maria Davidescu, Maria Cristina Geambasu, and Margareta Stela Florescu. "Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results." Management & Marketing 18, s1 (December 1, 2023): 355–83. http://dx.doi.org/10.2478/mmcks-2023-0019.

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Abstract The investigation and exploration of the general fiscal field with emphasis on “direct taxation” through the analysis of the published scientific literature, looking at the conceptual, intellectual, and collaborative structure while highlighting the future research directions is aiming to visualize the prevailing knowledge structure in order to help the future researchers and research clusters. A sample of 557 documents was extract from the Web of Science platform for the 1954 - 2022-time range and a bibliometric analysis was applied as a quantitative technique to investigate the scientific literature. The main questions for which this study could offer an answer are: Are there emerging subfields or topics within direct taxations research? Which authors have made significant contributions to the study of direct taxation? But what are the most influential and frequently cited publications? How has the research on direct taxations evolved over time in terms of publication trends? Is there any geographical concentration of research in this area? Which collaborative partnerships are standing out?

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Matabean, Redhy, and Vishnu Juwono. "Implementation of Data Collection Policy and Tax Information on Directorate General of Taxes." Jurnal Borneo Administrator 17, no. 3 (December 28, 2021): 365–78. http://dx.doi.org/10.24258/jba.v17i3.872.

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The Directorate General of Taxation has the authority to collect data and information related to taxation from agencies, institutions, associations, and other parties (ILAP) through Government Regulation No. 31 of 2012. Data and information collected from the ILAP, including transaction, identity, licensing, and non-transactional data, are used to build tax databases and explore potential taxation. This study aims to analyze the implementation of data and information collected in the context of taxation and investigate the factors that support and inhibit the implementation by using the variable implementation of the hybrid policy model. This work is qualitative research with a post-positivist approach. Data collection was done by conducting in-depth interviews and literature reviews. Data analysis was carried out through data reduction, presentation, conclusions, and verification. The study showed that the implementation of data collection and information related to taxation has helped the Directorate General of Taxation build a tax database and taxpayer profile. However, there are still obstacles, such as the unavailability of an information system to monitor data use and barriers in incomplete data received. The inhibiting factors affecting implementation are the non-target setting of policy objectives and standards, lack of resources, and inadequate communication and coordination. The factors that support the implementation of this policy are the high motivation of policy implementers, the active role of policy implementers, and the adaptability of implementers.

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Seidakhmetova, F. "GENERAL CHARACTERIZATION OF OAOI TAXES AND LEGISLATIVE REGULATION." Statistika, učet i audit 91, no. 4 (November 22, 2023): 5–11. http://dx.doi.org/10.51579/1563-2415.2023.4.01.

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The Arab Emirates have always been distinguished by a flexible taxation system, which was aimed at creating favorable conditions for investors and businessmen. Many types of activities were not subject to fees or duties for a long time. Each Emirate had its own Tax Decrees providing for certain tax regulations. The decrees of some Emirates were not always detailed, but described the basis of taxation. There were few differences in what taxes were paid in the Arab Emirates by citizens and what taxes were paid by residents as well.

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Dissertations / Theses on the topic "Taxation - General"

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Selim, Sheikh Tareq. "Optimal taxation in dynamic general equilibrium." Thesis, University of Southampton, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423561.

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Sobieralski, Joseph Bernard. "TAXATION OF UNITED STATES GENERAL AVIATION." OpenSIUC, 2012. https://opensiuc.lib.siu.edu/dissertations/502.

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General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994 - 2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and injuries attributed to general aviation accidents in the United States, understanding the costs to society is of great importance. This chapter estimates the direct and indirect costs associated with general aviation accidents in the United States. The indirect costs are estimated via the human capital approach in addition to the willingness-to-pay approach. The average annual accident costs attributed to general aviation are found to be $2.32 billion and $3.81 billion (2006 US$) utilizing the human capital approach and willingness-to-pay approach, respectively. These values appear to be fairly robust when subjected to a sensitivity analysis. These costs highlight the large societal benefits from accident and fatality reduction. The final chapter derives a second-best optimal aviation gasoline tax developed from previous general equilibrium frameworks. This optimal tax reflects both the lead pollution and accident externalities, as well as the balance between excise taxes and labor taxes to finance government spending. The calculated optimal tax rate is $4.07 per gallon, which is over 20 times greater than the current tax rate and 5 times greater than the Federal Aviation Administration proposed tax rate. The calculated optimal tax rate is also over 3 times greater than automobile gasoline optimal tax rates calculated by previous studies. The Pigovian component is $1.36, and we observe that the accident externality is taxed more severely than the pollution externality. The largest component of the optimal tax rate is the Ramsey component. At $2.70, the Ramsey component reflects the ability of the government to raise revenue aviation gasoline which is price inelastic. The calculated optimal tax is estimated to reduce lead emissions by over 10 percent and reduce accidents by 20 percent. Although unlikely to be adopted by policy makers, the optimal tax benefits are apparent and it sheds light on the need to reduce these negative externalities via policy changes.

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Lockwood, Benjamin B. "Essays in Optimal Taxation." Thesis, Harvard University, 2016. http://nrs.harvard.edu/urn-3:HUL.InstRepos:33493471.

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Policy often differs from the recommendations of theoretical optimal tax models in substantial and enduring ways. Such differences are sometimes surely because policy is suboptimal; however they may also be driven by alternative objectives which shape policy in practice, but which do not appear in the benchmark theoretical model. This dissertation considers three cases of such alternative objectives. The first chapter supposes that work subsidies like the Earned Income Tax Credit may be justified by corrective considerations, rather than the usual redistributive rationale for income taxation, if people are present biased and some benefits from work are delayed. The second chapter explores the role of income taxes in directing talented individuals into professions which are beneficial for the rest of society, such as teaching or medical research, and away from professions with negative externalities. The third paper considers the common concern that "sin taxes" on harmful goods—such as cigarettes or soda—are regressive, by incorporating redistributive concerns into a model of optimal corrective commodity taxation.
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Basu, Subhajit. "Taxation of e-commerce from a global perspective." Thesis, Liverpool John Moores University, 2003. http://researchonline.ljmu.ac.uk/5629/.

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Gooroochurn, Nishaal. "Computable general equilibrium (GCE) modelling of tourism taxation : the case of Mauritius." Thesis, University of Nottingham, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251775.

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Rosenblatt, Paulo. "General anti-avoidance rules for major developing countries: a comparative taxation approach." Thesis, University of London, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.603581.

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A GAAR is controversial: it confers great powers on tax officials but has not provided a complete solution to tax avoidance. Nevertheless, the idea of a GAAR has spread worldwide. Tax avoidance is not exclusive to advanced economies but also harmful to developing countries. International Financial Institutions have recently recommended a GAAR 'menu or tool kit' for developing countries. However, a number of differences between developed and developing countries suggest they should have different approaches in this field. There has been little research on adequate tax reforms for these countries. This thesis addresses this lacuna by discussing a workable GAAR for major developing countries. It considers the lessons from selected countries and what can be adapted to developing countries' circumstances. Comparative taxation is a useful tool to identify similarities and differences between systems, to provide a framework for comparing potential solutions to common policy issues and to promote law reform. The research acknowledges the limits to comparative taxation and the cautions needed in legal transplants. The design analysis focuses on the primary common elements of GAARs - scheme or arrangement, tax benefit and purpose - and secondary, nonessential tests - reasonableness, artificiality, abnormality, substance-over-form, economic reality, business purpose, non-tax purpose and abuse of law. The analysis is based on statutory provisions, discussion papers and case law mainly. Given that discretion is an unavoidable feature of GAARs, the thesis discusses how this power can be limited to provide a balance between protecting the tax base and securing legitimate tax planning. This thesis assumes that a GAAR may bring uncertainty to any system. Nonetheless, the hypothesis is that a narrowly drafted GAAR containing clear criteria and essential taxpayers' safeguards- although this may restrict its scope of generalitycan be an appropriate measure for developing countries.

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Bhoobun, Dineshwar. "Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?" Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10160.

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Includes bibliographical references.
General anti avoidance provisions ("GAAR") in the Income Tax Act and the accompanying judicial doctrines have been developed to combat schemes that are designed primarily to avoid the incidence of taxation by exploitating the loopholes in the Act. On the other hand, trusts in South Africa have commonly been used as a means to warehouse and freeze assets in order to minimise estate duty and also in schemes designed to minimise or escape income tax and donations tax. In South Africa the GAAR provisions (sections 80A and 80L) are fairly new and there is no case law yet to provide guidance on the depth and its scope of application. This dissertation seeks to analyse the impact that the new provisions of the general anti avoidance rules and the so-called judicial doctrines have on transactions or schemes involving a trust. It will also try to answer whether the previous general anti avoidance rules (section 103(1) was effective against these schemes/transactions and, if not, whether the new provisions are effective against previously successful schemes/transactions.

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Tooma, Rachel Anne Law Faculty of Law UNSW. "A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.

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Taxpayer certainty is the most frequently cited argument against statutory General Anti-Avoidance Rules (GAARs). However the vast literature criticising statutory GAARs fails to consider the extent of taxpayer uncertainty, and the potential for taxpayer uncertainty, in jurisdictions without a statutory GAAR. This thesis examines that gap in the literature. The thesis uses inductive reasoning to suggest that there is greater taxpayer certainty where a statutory GAAR exists and is appropriately administered. Specifically, it uses a case study to demonstrate that there is greater uncertainty for taxpayers where the administration, the judiciary and the legislature may use their vast powers to address perceived avoidance. The thesis then considers the form of a statutory GAAR that may best be expected to promote taxpayer certainty. Such analysis involves a comparison of Australia???s oldest statutory GAAR, Part IVA of the Income Tax Assessment Act 1936 (Cth) (and its predecessor section 260), with the more recent GAARs in Australia???s indirect tax legislation (GST and state stamp duty), and the GAARs of other jurisdictions, including New Zealand, Canada and South Africa. In order to promote taxpayer certainty, a uniform statutory GAAR is ultimately proposed for all Australian taxation legislation, with safeguards to ensure the appropriate administration of the uniform GAAR.

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Lawton, Amy. "Environmental taxation as a form of environmental protection : exploring the carbon reduction commitment." Thesis, University of Birmingham, 2018. http://etheses.bham.ac.uk//id/eprint/8491/.

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This thesis looks at the Carbon Reduction Commitment (CRC) Energy Efficiency Scheme. This is a green tax on energy consumption that targets large businesses not already covered by the EU ETS or CCAs. The CRC has been reformed on numerous occasions and will now come to an end in 2019. Importantly, the CRC has received relatively little academic attention, especially in legal scholarship. Drawing upon 31 original, semi structured interviews with regulatees, solicitors and the Environment Agency; and a quantitative analysis of emissions under the scheme, this PhD will begin to tell the story of how the CRC has been perceived by those who pay it. This is an account of how different regulatory aspects send deeper messages to regulatees. In particular, this thesis considers: stability; competence of the regulator; nudging; positive incentives; and the efficiency of the CRC. As such, this thesis draws on a wide range of literature in order to analyse the above themes in light of the original data from the empirical study. This thesis concludes that how regulation is packaged and presented to regulatees is critical and can affect how they engage with a regulatory scheme such as the CRC.

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Barthel, Fabian. "Spatial dependence in dyadic data : the cases of double taxation treaties, official development assistance, and asylum migration." Thesis, London School of Economics and Political Science (University of London), 2011. http://etheses.lse.ac.uk/336/.

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The thesis analyses spatial dependence in dyadic data by the means of three applications. These have in common that they concern bilateral international relations or flows between two countries with a particular focus on the relationship between developing and developed countries. While the first chapter provides a general introduction to spatial dependence with a focus on dyadic datasets, the second chapter looks at double taxation treaties (DTTs) and analyses whether strategic interaction among capital importing countries can explain the widespread conclusion of double taxation treaties between an industrialised and a developing country. This is important since upon entering such a treaty, the net-capital importer can lose a significant amount of tax revenues from foreign direct investment (FDI), while the net-capital exporter is better off. The analysis reveals that a country is more likely to enter a DTT if competitor countries for FDI also negotiated such a DTT, providing evidence for the hypothesis that the group of net-capital importers finds itself in a situation which can be described as a prisoners’ dilemma: individually they would be better off if they refused to negotiate a treaty, but collectively they have an incentive to sign such a tax treaty. The third chapter is on official development assistance and deals with the question whether a specific donor tends to dedicate a larger share of its aid budget to a certain recipient if other donors give money to the same beneficiary. A considerable degree of spatial dependence is found in the form that donors tend to allocate their money to the same recipients. Donors particularly follow the example of the most important aid donors. This behaviour has negative implications for aid effectiveness, contributes to harmful aid volatility and leads to aid darlings and orphans. However, there is no evidence that donors strategically interact with each other in order to pursue their military strategic and economic goals. Spatial dependence in asylum migration is the third application, discussed in the fourth chapter. It is well documented in the literature that personal networks of migrants reduce the risk of migration and facilitate transition to the host country. So far it has always been assumed that these personal networks only exist for fellow countrymen. The empirical analysis, however, shows that the positive effects also operate across borders and that also migrants from other geographically close source countries make asylum migration from a given source country more likely. Furthermore, it is shown that a more restrictive asylum policy in one destination country provides a negative externality for other destinations. This is because asylum seekers are deflected by a tighter asylum regime and encouraged to lodge their application in more liberal target countries.

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Books on the topic "Taxation - General"

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National Education Association of the United States. Professional and Organizational Development., ed. General sales taxation. Washington, D.C: National Education Association, Professional and Organizational Development/Research Division, 1987.

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J, Waldbaum Rodney, Fujita Garry G, and Washington State Bar Association. Continuing Legal Education Committee., eds. Taxation for the general practitioner. [Seattle, Wash.]: Washington State Bar Association, 1998.

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American Bar Association. Section of General Practice., ed. Taxation for the general practitioner. [Chicago: The Section, 1994.

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General principles of Luxembourg taxation. Louvain-la-Neuve, Belgium: Anthemis, 2010.

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Alabama. Dept. of Revenue. General summary of state taxes. Montgomery, Ala: Alabama Dept. of Revenue, Research & Information Division, Management Information Section, 1988.

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Baldwin, Richard. Taxation and sport: A general guide to taxation for sports organisations. London: Sports Council, 1994.

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Spain. Ley general tributaria. Madrid: Boletín Oficial del Estado, 2003.

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Martín, José María. Derecho tributario general. 2nd ed. Buenos Aires: Depalma, 1995.

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Martín, José María. Derecho tributario general. Buenos Aires: Ediciones Depalma, 1986.

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Treacy, Gerald B. Community property: General considerations. [Washington, D.C.]: Tax Management Inc., 2005.

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Book chapters on the topic "Taxation - General"

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Gilbert, Mike. "Capital taxation." In Managing Money for General Practitioners, 145–56. 2nd ed. London: CRC Press, 2022. http://dx.doi.org/10.1201/9781908911759-14.

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Nuggehalli, Nigam. "General Anti-avoidance Rules (GAAR)." In International Taxation, 83–94. New Delhi: Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3670-2_8.

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Gilbert, Mike. "The taxation of earnings." In Managing Money for General Practitioners, 136–44. 2nd ed. London: CRC Press, 2022. http://dx.doi.org/10.1201/9781908911759-13.

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Menjot, Denis, Pere Verdés Pijuan, Florent Garnier, and Mathieu Caesar. "General introduction." In The Routledge Handbook of Public Taxation in Medieval Europe, 1–11. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003023838-1.

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Shome, Parthasarathi. "General Anti-avoidance Rules (GAAR)." In Taxation History, Theory, Law and Administration, 349–62. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_29.

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Rolim, João Dácio. "Is There Any International Fundamental Right Against an International General Anti-avoidance Rule?" In Ethics and Taxation, 295–321. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0089-3_12.

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Boria, Pietro. "The General Principles of the European Law Applicable to the Taxation." In Taxation in European Union, 173–85. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-53919-5_12.

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Fossati, Amedeo, Barbara Cavalletti, and Alberto Pench. "From Personal to Indirect Taxation: A General Equilibrium Approach." In Design and Reform of Taxation Policy, 95–112. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-015-7965-0_5.

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Heimler, Alberto, and Carlo Milana. "An intertemporal general-equilibrium model of taxation in Italy." In Empirical Approaches to Fiscal Policy Modelling, 25–48. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-1538-4_3.

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Wegner, Manfred. "General report on the colloquium." In Fiscal Policy, Taxation and the Financial System in an Increasingly Integrated Europe, 429–40. Dordrecht: Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-011-2628-1_24.

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Conference papers on the topic "Taxation - General"

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Salifida, Sabila, and Milla Setyowati. "Tax Administrative Reform: Strategic Roadmap of Institutional Transformation of Directorate General of Taxation Indonesia." In Proceedings of the 1st International Symposium on Indonesian Politics, SIP 2019, 26-27 June 2019, Central Java, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.25-6-2019.2288015.

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IZVORANU, Anca-Marina. "IMPACT OF TAXATION ON AGRICULTURAL REVENUE OF FARMERS." In Competitiveness of Agro-Food and Environmental Economy. Editura ASE, 2022. http://dx.doi.org/10.24818/cafee/2019/8/10.

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Taxation is involved in all areas of life, economic, social and cultural. These sides are permanently correlated, interconnecting each other, inducing specific behaviors, each at the level of the other. The importance of the studied theme lies in this interdependence of the areas of control. The fiscal measures do not determine strictly economic characteristics, but they produce more or less profound social and cultural changes. Human actions, in general, take place with a certain direction, duration and intensity. The direction is established, most of the times, according to the objectives pursued, and the other two instruments, the duration and the intensity are relatively clear. The same aspects are also within the framework of taxation, the objectives are intensively pursued and are foreseen with certain periods of time. These, the objectives, are different from one period to another, changing both in intensity and duration. This is why it is very important to know what their effects are on the economic and social field, because they are created by the public power in order to positively affect both subjects, the state budget and the taxpayers.

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Armeanic, Alexandru. "Scope Of International Treaties To Avoid Double Taxation." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.61.

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The conventions concluded by the Republic of Moldova on the notion of "person" do not include the element of society, replacing it with the notion of a legal entity. Data: However, the conventions concluded by the Republic of Moldova in the article that will refer to the general definitions (art. 3), will not even refer to the content of a legal person, as is done in the case of the Model Convention, when it refers to the notion of "society". Methodology: These distinctions do not have deviant interpretations, because the notion of "company" is defined by the Model Convention in the following way: "the term "company" designates any legal person or any entity that is considered for taxation purposes as a legal person". Findings: Therefore, in the broad sense of the concept of "legal person", used in the conventions concluded by the Republic of Moldova, only those legal persons that are taken into account "for the purpose of taxation" can be defined, i.e. legal persons that are subject to taxation with regard to taxes which are covered by the convention. In the case of legal entities, when it is a resident of both contracting states, it is considered resident in that contracting state where the effective management body is located. It is necessary to underline the fact that the international benefits of elimination of double taxation are offered only to subjects resident in one or both signatory states. A taxable subject who is not resident in one of these states will not be able to benefit from the provisions of the conventions.

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Negara, Gustia Ikra, Rahmi Surya Dewi, and Ernita Arif. "E-PR Effect of Directorate General of Taxes in the Industrial Era 4.0 in Forming Taxation Images." In 6th International Conference on Social and Political Sciences (ICOSAPS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201219.032.

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Dinu, Mihai, Sorin Burlacu, Elena Crizantema Vâlcu, and Ovidiu Andrei Cristian Buzoianu. "Analysis of Fiscality and Economic Growth at EU Level." In 9th BASIQ International Conference on New Trends in Sustainable Business and Consumption. Editura ASE, 2023. http://dx.doi.org/10.24818/basiq/2023/09/024.

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Purpose/objectives: What this article proposes is to make a presentation as clear and current as possible of the member states' taxation, direct and indirect taxation being the main categories to which we refer. The choice of the theme was motivated by our interest in discovering the effects of some decisions taken at the European level. It is desired to discover the way and the impact in which taxation influences economic growth in the European community. Design/methodology: Mix research technique has been used. While qualitative research entails in-depth literature readings and reports, quantitative analysis entails presenting data via graphs and tables. Findings: Taxation was and will remain a main component in the general economy that influences the good functioning of a system. Its effectiveness is conditioned by the legal regulations that each state designs individually, but not without the influence of the communities of which it is a part. For example, Romania was conditioned upon its entry into the European Union to modify its laws in order to be at the same level as the states in the Union. It is a laborious process that takes a long time and is constantly changing and improving. The process of designing and implementing these programs is tried to be carried out as easily as possible for each individual state, being individualized by economy, regional power, global impact, etc. The progress of each country entered in this sense is very important and is constantly monitored, and periodic reporting is very useful. Originality/value: The work is an original research work conducted by the researchers. The findings will add to the body of knowledge on the area of research funding in Romania. Possible practical implications: The completed project is addressed to those people who are interested in the fiscal side of an economy, especially understanding the process of economic growth, how difficult it is to reach a favorable situation at such a high level.. It can also represent a starting point for bachelor's, master's level studies, in order to broaden general knowledge, or even in-depth study for a final paper.

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"Total Quality Management Application on Services Quality at The Information and Complaints Service of Directorate General of Taxation." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1048.

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Bulgaru, Veronica. "Aspects of accounting and taxation of donated goods sent fee of charge." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.16.

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For the support and social protection of different categories of legal persons or individuals, as well as for the promotion of goods and services, entities offer free goods, services and cash. Depending on the type and purposes of the donation, their accounting and tax treatment differ. Although some theoretical and practical aspects of these operations are examined in the works of some local scientists, they do not fully address the particularities of accounting and presentation in tax reports of operations of assets free transfer. Therefore, the purpose of the study is to exhaustively disclose the content, manner of evidence and declaration of donation operations of various goods. The methodological basis of the research was the dialectical method of knowing the matter with its main components: analysis, synthesis, the reciprocal connection between primary and secondary, the manifestation of the particular in general, etc. The study made it possible to highlight through the prism of normative and legislative acts the aspects of accounting and taxation of assets donated and transmitted free of charge by types of recipients.

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Uzun Kocamış, Tuğçe, and H. Muhammet Kekeç. "The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01911.

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The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure. E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration. In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.

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Gasparėnienė, Ligita, and Rita Remeikienė. "Shadow economy estimation methods: digital shadow economy assessment aspect." In Business and Management 2016. VGTU Technika, 2016. http://dx.doi.org/10.3846/bm.2016.34.

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This article is aimed at the ascertainment of whether the determinants of digital shadow economy are included in the methods of traditional shadow economy estimation. The results of the research have disclosed that the methods of shadow economy estimation consider general economic, monetary, money turnover, electricity and energy consumption, labour market, taxation, legal, and societal variables. However, the determinants of digital shadow economy are not included in the methods of shadow economy estimation, which not only impedes understanding of the real scopes of this phenomenon, but also complicates development of the measures aimed at digital shadow economy investigation and prevention.

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Селимова, Джамиля Джамаловна. "REGIONAL AND LOCAL TAXES AS SOURCES OF REGIONAL BUDGET FORMATION." In Социально-экономические и гуманитарные науки: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Февраль 2021). Crossref, 2021. http://dx.doi.org/10.37539/seh295.2021.22.11.004.

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Формирование региональных бюджетов за счет региональных налогов является ключевой функцией регионального налогообложения, а доля доходов от местных бюджетов несущественна. Сделан вывод о необходимости решения проблемы увеличения роли местных налогов в общей бюджетной корзине муниципальных единиц с непременным сохранением единого правового пространства в общегосударственной налоговой системе. The formation of regional budgets at the expense of regional taxes is a key function of regional taxation, and the share of revenues from local budgets is insignificant. It is concluded that it is necessary to solve the problem of increasing the role of local taxes in the general budget basket of municipal units with the indispensable preservation of a single legal space in the national tax system.

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Reports on the topic "Taxation - General"

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Kaplow, Louis. Taxation and Risk Taking: A General Equilibrium Perspective. Cambridge, MA: National Bureau of Economic Research, May 1991. http://dx.doi.org/10.3386/w3709.

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Sachs, Dominik, Aleh Tsyvinski, and Nicolas Werquin. Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium. Cambridge, MA: National Bureau of Economic Research, September 2016. http://dx.doi.org/10.3386/w22646.

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Slemrod, Joel. A General Model of the Behavioral Response to Taxation. Cambridge, MA: National Bureau of Economic Research, May 1998. http://dx.doi.org/10.3386/w6582.

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Sialm, Clemens. Stochastic Taxation and Asset Pricing in Dynamic General Equilibrium. Cambridge, MA: National Bureau of Economic Research, November 2002. http://dx.doi.org/10.3386/w9301.

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Bovenberg, A. Lans, and Lawrence Goulder. Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses. Cambridge, MA: National Bureau of Economic Research, October 1994. http://dx.doi.org/10.3386/w4897.

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Villela, Luiz Arruda, and Alberto Daniel Barreix. Taxation in the MERCOSUR and Coordination Possibilities. Inter-American Development Bank, January 2003. http://dx.doi.org/10.18235/0010538.

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This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and the appellate process, and concludes with suggestions for tax policy coordination among Mercosur countries.

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Canavire-Bacarreza, Gustavo, Jorge Martínez-Vázquez, and Violeta Vulovic. Taxation and Economic Growth in Latin America. Inter-American Development Bank, August 2013. http://dx.doi.org/10.18235/0011481.

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Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most important taxes for the region, namely personal income tax, corporate income tax, general taxes on goods and services, including value added and other sales taxes, and revenues from natural resource. We evaluate the effect of these tax instruments on growth for Argentina, Brazil, Mexico, and Chile using vector autoregressive techniques, and for close to the entire region and a worldwide sample of developing and developed countries using panel data estimation. We find that, for the most part, personal income tax does not have the expected negative effect on economic growth in Latin America, which is largely explained by the small collections in the region. For corporate income tax, our results suggest reducing tax evasion and greater reliance on collection may boost economic growth in the region as a whole and especially for natural resource exporting countries. But, we also find small negative effects of corporate income tax on growth for individual countries, specifically Argentina, Mexico, and Chile. Finally, our results suggest that greater reliance on consumption taxes has significant positive effects on growth in Latin American in general, although we again find slight negative effects in some of the selected countries. On the other hand, natural resource revenues do not seem to contribute to growth.

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Krueger, Dirk, and Alexander Ludwig. On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium. Cambridge, MA: National Bureau of Economic Research, September 2015. http://dx.doi.org/10.3386/w21538.

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Steiner, Roberto. Taxation and Economic Growth in Colombia. Inter-American Development Bank, March 2014. http://dx.doi.org/10.18235/0011622.

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This Working Paper assesses the impact on investment of a reduction in corporate taxes and the impact on employment, labor formality, and growth of a reduction in non-wage labor costs in Colombia. First, and following Hall and Jorgensen (1967), we estimate an investment function, which depends on the user cost of capital, one of whose determinants is the corporate tax rate. Our estimations suggest that a reduction of the corporate tax rate from 33 to 23 percent--as originally envisioned by the government in early 2012, but finally not included in the reform submitted to Congress--has very different short and long-term effects on investment in machinery and equipment. While the user cost of capital declines 0.9 percent, investment (excluding the oil and mining sector) increases on impact only 28 bps in relation to GDP, an increase that does not compensate the fiscal cost incurred. In the long term, however, it is likely that the significant boost in investment (of around 5 percent of GDP) makes such a policy intervention fiscally sustainable. Second, using a computable general equilibrium model calibrated for Colombia, we estimate that the reduction of the "pure tax" component of non-wage labor costs approved in late 2012 is associated with a 0.5 percent increase in overall employment and, more importantly, with a 1.4 percent increase in formal sector employment. Our estimations indicate that this is achieved at no fiscal cost since government revenue increases as a result of higher output and employment.

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Lora, Eduardo, Ana Corbacho, and Vicente Fretes Cibils. More than Revenue: Taxation as a Development Tool (Executive Summary). Inter-American Development Bank, May 2013. http://dx.doi.org/10.18235/0005982.

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This executive summary presents the argument for using taxation as a development tool rather than simply a source of revenue. It also touches on some of the problem areas in tax systems including evasion, regressive personal income tax structures, and the failure to use taxes to improve environmental quality and general well-being. Together, this summary and the table of contents of the book provide just a taste of the rich information and valuable policy implications that distinguish this year's edition of the DIA.

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