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Journal articles on the topic 'Taxation methods'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Frecknall-Hughes, Jane. "Research Methods in Taxation History." Review of Behavioral Economics 3, no. 1 (2016): 5–20. http://dx.doi.org/10.1561/105.00000041.

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2

Dagan, Nir, Roberto Serrano, and Oscar Volij. "Feasible implementation of taxation methods." Review of Economic Design 4, no. 1 (1999): 57–72. http://dx.doi.org/10.1007/s100580050026.

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Dare, William H., Paul R. Goebel, and Carl H. Isett. "Addressing appraisal drift in property taxation : alternatives to traditional taxation methods." Journal of Property Tax Assessment & Administration 10, no. 1 (2013): 21–43. https://doi.org/10.63642/1357-1419.1149.

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4

Żuk, Krzysztof. "METHODS OF PREVENTING DOUBLE TAXATION IN THE AREA OF PERSONAL INCOME TAXATION INCLUDING THE RULES OF FREE MOVEMENT OF WORKERS." International Journal of Legal Studies ( IJOLS ) 5, no. 1 (2019): 389–403. http://dx.doi.org/10.5604/01.3001.0013.3245.

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In European Union countries, income from hired labor is taxed in the country in which the work is done. Regardless of this, taxpayers who are subject to unlimited tax liability in Poland are obliged to settle this income also in Poland. To avoid double taxation of the same income, double taxation conventions are concluded between countries. They provide for two methods of avoiding double taxation: the exclusion method with progression and the method of proportional deduction (credit, tax credit). Certain double taxation conven-tions concluded by Poland, exempt from taxation in Poland the incom

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Kireyenko, A. P. "Methods of investigating taxation in today’s foreign literature." Journal of Tax Reform 1, no. 2-3 (2015): 209–28. http://dx.doi.org/10.15826/jtr.2015.1.2.013.

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6

Шамсудинова, П. А., А. Г. Самедова, А. М. Иманова, and М. Г. Раджабова. "Improving accounting and taxation methods in small businesses." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 648–52. http://dx.doi.org/10.34925/eip.2021.128.3.127.

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В работе отражены особенности учета и налогообложения субъектов малого предпринимательства. Проведен анализ положительных и отрицательных сторон введенных налоговых льгот и льгот по ведению бухгалтерского учета, в том числе при применении субъектами малого предпринимательства специальных налоговых режимов. The work reflects the peculiarities of accounting and taxation of small businesses. The analysis of the positive and negative aspects of the introduced tax benefits and benefits for accounting, including when small businesses apply special tax regimes.

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Grigorash, E. V., S. A. Li, O. A. Popova, and A. V. Voronova. "LAND TAXATION METHODS IN RUSSIA AND OTHER COUNTRIES." Вестник Алтайской академии экономики и права 2, no. 4 2023 (2023): 178–83. http://dx.doi.org/10.17513/vaael.2782.

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Evtushenko, N. O. "Taxation risks and the system of their management." Bulletin of the Dnipropetrovsk University. Series: Management of Innovations, no. 6 (March 16, 2016): 68–77. https://doi.org/10.15421/191607.

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The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of dedu

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du Preez, Hanneke. "Constructing the Fundamental Principles of Taxation through Triangulation." ATA Journal of Legal Tax Research 16, no. 2 (2018): 25–45. http://dx.doi.org/10.2308/jltr-52190.

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ABSTRACT Taxation principles were applied as early as 4000 BC in Sumer. The formulation of recognized taxation principles commenced formally with Adam Smith in 1776. He called them the four maxims of taxation. The principles formulated by Smith were grounded in his observations and personal experiences of the world. After Smith, several individuals, committees, and reviews added their ideas to the principles of taxation. The question discussed in this paper is whether these principles formulated through the years are scientifically grounded. In order to ground the principles scientifically, th

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Баркинхоев, М. М. "Money management research methods." Экономика и предпринимательство, no. 5(118) (June 11, 2020): 1191–95. http://dx.doi.org/10.34925/eip.2020.118.5.248.

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Налоговая система страны является основой формирования и развития социальноэкономической базы. Налогообложение является важнейшим фискальным инструментом в системе государственного управления. Посредством формирования и применения основ налоговой системы, государство может воздействовать на отдельные секторы экономики и на финансовое положение отдельных микро-акторов. С начала 1990-х гг. в России были заложены правовые основы ныне действующей налоговой системы, определяющие основные принципы и общую структуру системы налогов -основного источника доходов бюджетов государства. В данной статье пр

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11

Karuna, Vikram. "International double taxation: Interpretation in the Indian context and general mitigation Measures." Journal of Management Research and Analysis 11, no. 1 (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 metho

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Stantcheva, Stefanie. "Dynamic Taxation." Annual Review of Economics 12, no. 1 (2020): 801–31. http://dx.doi.org/10.1146/annurev-economics-100119-013035.

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This article reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents’ heterogeneous abilities to earn income are private information and evolve stochastically over time. Dynamic taxes are not restricted ex ante and are set for redistribution and insurance considerations. Capital is taxed only in order to improve incentives to work. Human capital is optimally subsidized if it reduces posttax inequality and risk on balance. The Ramsey approach

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Giriūnienė, Gintarė. "The Perspectives on Fat Taxation in Lithuania: Theoretical Aspect." Business: Theory and Practice 13, no. (2) (2012): 116–21. https://doi.org/10.3846/btp.2012.12.

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The scientific article analyzes the fat tax and perspectives of its application in Lithuania, because the problem of increasing obesity index has been encountered in the world. Recently the introduction of such tax has caused numerous discussions on the international level, and thus resulted in appearance of new researches. The fundamental methods of how to calculate and assess the tax were determined. One of the main methods is the taxation of smokers or obese persons, which is applied in several states of the USA at present. However, the discriminating features of the fat tax result in linki

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Bivainis, Juozas, and Ilona Skačkauskienė. "Analysis of the Methodological Potential in Evaluating Tax System." Business: Theory and Practice 8, no. (2) (2007): 57–67. https://doi.org/10.3846/btp.2007.10.

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In evaluating such a complex phenomenon as tax system one has to resolve some problems. The largest one is that there has not been created a method for evaluating tax system that would be acceptable to most of the tax theorists and practitioners: it is difficult to define clearly measurable parameters for ever changing criteria of tax system evaluation. Having systematized the suggestions for evaluating tax system contained in specialized literature, there has come to light three methods of essentially different contents: 1) classical principles of taxation with their characteristic indices, 2

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Ualiyeva, M. A. "Land tax as the main element of the economic mechanism for efficient land management." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 101, no. 1 (2021): 133–42. http://dx.doi.org/10.31489/2021ec1/133-142.

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Object: To review the impact of land tax on the efficiency of agricultural development. To review the procedure for calculating land tax in Kazakhstan. To study the features of land tax collection. To consider improving the taxation of agricultural land resources. Methods: During the course of the study, we used statistical data analysis and methods of comparative analysis. Findings: This paper reviews the aspects of agricultural land plots taxation. We have analyzed a number of factors affecting the effective taxation of land resources in Kazakhstan. We have performed a comparative analysis o

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Pidlypna, Radmila, Lesya Rybakova, and Еріка Yuhas. "Peculiarities of taxation of commercial banks in Ukraine." Market Relations Development in Ukraine 92, no. 4(275) (2024): 5–10. https://doi.org/10.5281/zenodo.12207871.

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The subject of the study is the peculiarities of taxation of commercial banks in Ukraine.The purpose of the study is to determine the specifics of taxation of banking transactions.Research methods. The work uses the dialectical method of scientific knowledge, the method ofanalysis and synthesis, the comparative method, and the method of summarizing data.Work results. The article describes the main types of taxation of banks. The main aspects of taxationof commercial banks in Ukraine are outlined. The peculiarities of taxation of banking transactions areconsidered.Conclusions. Taxation of banki

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17

Balatskiy, E. V., and N. A. Ekimova. "Methods for Assessing the Fiscal Effectiveness of Indirect Taxation." Journal of Applied Economic Research 19, no. 1 (2020): 19–39. http://dx.doi.org/10.15826/vestnik.2020.19.1.002.

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18

문성훈. "The Problems and Alternative Methods in Current Fund Taxation." Seoul Tax Law Review 16, no. 3 (2010): 335–65. http://dx.doi.org/10.16974/stlr.2010.16.3.009.

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19

Bucci, Valeria. "PRESUMPTIVE TAXATION METHODS: A REVIEW OF THE EMPIRICAL LITERATURE." Journal of Economic Surveys 34, no. 2 (2020): 372–97. http://dx.doi.org/10.1111/joes.12304.

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20

Aleshina, Olga. "MODERN METHODS OF ACCOUNTING AND TAXATION IN SMALL BUSINESSES." Scientific Review: Theory and Practice 9, no. 9 (2019): 1387–96. http://dx.doi.org/10.35679/2226-0226-2019-9-9-1387-1396.

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Dominik Tschinkl, Nathalie Weikert, and Dirk Kiesewetter. "THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION." Copernican Journal of Finance & Accounting 10, no. 4 (2022): 159–79. http://dx.doi.org/10.12775/cjfa.2021.020.

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This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation have identical net payoffs, which should induce the same decisionmaking patterns. However, we find that these expectations only apply to the treatments No Tax and Immediate Taxation. The participants in the Deferred Taxation treatment show a significantly weaker preference for saving which hints at a misperception of this form of taxation. This

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22

Ovcharyk, Roman, Karina Nazarova, Viktoriia Nehodenko, Tetiana Kopotiienko, and Borys Melnychuk. "TAXATION AUDIT IN THE SYSTEM OF INDEPENDENT ECONOMIC CONTROL UNDER MARTIAL LAW: ESSENCE, PROBLEMS, PROSPECTS." Fìnansi Ukraïni 2024, no. 2 (2024): 115–28. http://dx.doi.org/10.33763/finukr2024.02.115.

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Introduction. Taxation audit is an independent check of the company's tax reporting for the purpose of confirming its authenticity and warning about additional payments to the budget in the form of taxes and fines that may be added by state control bodies in the future. Problem Statement. Today, the definitions of “taxation audit” and “tax audit” are not clearly defined in the economic literature, there is no clear model of taxation audit in the conditions of martial law. Purpose. To improve the categorical apparatus “taxation audit”, to analyze the place of taxation audit in the system of ind

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Fatenok-Tkachuk, Alla, and Ivanna Dmytruk. "CHARITY ACCOUNTING AND TAXATION." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 37(65) (2025): 75–80. https://doi.org/10.25264/2311-5149-2025-37(65)-75-80.

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Due to the rapid increase in the number of charitable organizations and the involvement of Ukrainian companies in volunteer activities, the need for research into the regulatory framework governing charitable activities has grown. This study analyzes the existing body of scientific literature and recent advancements by other authors on the chosen topic. The dynamics of charitable activities during martial law in Ukraine are examined. The study reveals that business groups provided the largest amount of assistance among the respondents. The key principles of charitable activities are identified

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24

Kazachenkov, Stanislav. "The Importance of the Principles of Efficiency and Fairness in Property Taxation." Legal Concept, no. 4 (December 2021): 83–90. http://dx.doi.org/10.15688/lc.jvolsu.2021.4.11.

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Introduction: to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in property taxation, which should be based on a system of taxation principles, in particular, the principle of efficiency (in conjunction with the principle of fairness). The novelty of the research lies in the fact that despite the theoretical research works on the subject under consideration, this area has not been sufficiently studied in the formation of a unified concept of the principle of efficiency in taxation (including property), which manifests the relevance of t

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KHLYUSTOV, V. K., S. A. YURCHUK, D. V. KHLYUSTOV, and A. M. GANIKHIN. "TECHNOLOGY OF INTEGRATED ASSESSMENT OF WOOD RESOURCES BY REMOTE SENSING METHODS OF THE EARTH." Prirodoobustrojstvo, no. 4 (2021): 129–38. http://dx.doi.org/10.26897/1997-6011-2021-4-129-138.

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The relevance and significance of the problem of automated forest inventory is dictated by regulatory documents defining the main directions and principles of digitalization of the country’s economic sectors, including the forest sector. The article is devoted to the problem of automated inventory of forests and digitalization of wood resources by technical means of ground-based taxation of stands, as well as remote aerial photography methods, analytical decoding of the forest canopy and determination of the complex of taxation indicators through the use of information and reference systems of

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Gurinovich, Alexander Georgievich, Marina Afanasyevna Lapina, and Alexey Evgenievich Ivanov. "Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation." SAGE Open 10, no. 4 (2020): 215824402096807. http://dx.doi.org/10.1177/2158244020968077.

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The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of controversial situations regarding double taxation are revealed. The general analysis of the basic concepts of legal regulation using Russian and foreign sources regarding restrictions on the exercise of taxpayer rights under double taxation avoidance agreements, principles and mechanisms in national legislation is carried out. Because of studyi

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Lysiak, Liubov, and Hleb Shchyryi. "EXCISE TAXATION IN THE SYSTEM OF INDIRECT TAXATION IN UKRAINE." University Economic Bulletin 36/1 (April 17, 2018): 229–36. https://doi.org/10.5281/zenodo.1219792.

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The subject of research is the theoretical and practical issues of excise taxation development in Ukraine. The article purpose are the definition of the essence and role of excise tax in the system of indirect taxation and outline directions of its improvement, taking into account the processes of European integration of Ukraine. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical, which allowed to realize the conceptual unity of the research. Results of the work. The essence of the excise tax and it

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Spalević, Žaklina, Milan Rapajić, and Dragiša Veličković. "Double taxation considerations with reference to the avoidance of double taxation of value added tax between the Republic of Serbia and Kosovo UN 1244." International Review, no. 1-2 (2021): 182–88. http://dx.doi.org/10.5937/intrev2102185s.

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Tax is the most important type of public revenue. Taxes are necessary for the functioning of the state. It is difficult to imagine the state as a legal entity, without taxes. Most of the funds for financing public expenditures were obtained through taxation. The phenomenon of double taxation occurs when several sovereign countries claim the right to tax the same taxpayer for an identical period, which leads to a more severe form of taxation to the detriment of the taxpayer. The aim of this paper is to present the way of treating the problem of double taxation with special reference to the meth

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Kozhuhova, T. V., Yu H. Bocharova, and O. V. Ishchenko. "ENVIRONMENTAL TAXATION IN THE EUROPEAN UNION: TRENDS AND FEATURES." Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, no. 1(78) 2023 (2023): 82–91. http://dx.doi.org/10.33274/2079-4819-2023-78-1-82-91.

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Objective. The purpose of the article is to determine trends and features in the field of environmental taxation in the European Union. Methods. In the research process, the following general scientific methods and techniques of cognition were used: methods of scientific abstraction, analysis and synthesis (for the study of theoretical aspects of environmental taxation, determination of trends in the field of environmental taxation of the European Union), systematic generalization (for the classification of environmental taxes, determination of the principles of environmental taxation, feature

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Kovyazin, V. F., O. A. Pasko, E. M. Loos, and T. A. Nguyen. "Development of a methodology for inventorying forest lands using an unmanned aerial vehicle; the example of the Magdagachinsky forestry, the Amur Oblast, RF." Geodesy and Cartography 1009, no. 7 (2024): 34–45. http://dx.doi.org/10.22389/0016-7126-2024-1009-7-34-45.

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The purpose of the study is to develop and test a methodology for the inventory of forest lands using a drone. Modern methods of obtaining and analyzing data were used, including snapshots, statistical processing of their images, calculation of taxational indicators of stands, geospatial analysis and cartographic modeling. The possibility of effective using unmanned air vehicle to obtain the estimated (taxation) indicators of stands necessary for cadastral work (relative completeness, closeness, density, composition of stands, average height of the tier, bonus class, wood stock and a comprehen

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Mehta, Shyam. "Taxation in the Assessment of Profitability of Life Assurance Products and of Life Office Appraisal Values." Transactions of the Faculty of Actuaries 43 (1992): 484–553. http://dx.doi.org/10.1017/s0071368600010144.

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This paper describes how the system of life office taxation in the U.K. impinges on the amount and the emergence of life assurance business profit. It considers how to allow for taxation in the assessment of product profitability and company valuation. Finally, the paper provides a brief overview of the methods of taxation of alternative savings products and of tax systems in the European Community, with a view to drawing conclusions as to possible future changes to the framework of life taxation in the U.K.

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Samodelko, L. S. "THE ROLE OF ENVIRONMENTAL TAXATION IN PROMOTING ECOLOGICAL SAFETY AND STRATEGIC DEVELOPMENT OF THE RUSSIAN FEDERATION." Vestnik Universiteta, no. 4 (May 27, 2019): 111–17. http://dx.doi.org/10.26425/1816-4277-2019-4-111-117.

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Environmental taxation contributes to the development of relations between the state and taxpayers. Trends in the development of the environment taxation confirm and justify its role in ensuring environmental safety and strategic development of the Russian Federation as one of the economic methods of the state regulation. By methods of comparative analysis, synthesis, grouping of data, problems in the field of effective use of tax instruments to improve the environmental situation have been revealed, as well as priority areas for the development of environmental taxation in Russia have been de

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Gultom, Yulifar Amin. "Basis Pemajakan Konsumsi dan Penghasilan: Perspektif Pemerintah dan Wajib Pajak." Jurnal Riset Akuntansi & Perpajakan (JRAP) 10, no. 1 (2023): 115–31. http://dx.doi.org/10.35838/jrap.2023.010.01.11.

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In taxation, there are two frequently used tax based, income and consumption. According to Indonesia’s tax ratio data, Indonesiaia is still heavily relying to tax income in the form of value added taxes (consumption-based). This study attempts to see which tax base is better in taxpayer’s and government’s perspective. Consumption-based taxation is limited to value added taxes and consumption is limited to household consumption. Meanwhile, income-based taxation is limited to personal income taxes and income is limited to household income. Methods used in this study is mixed method, by doing des

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Filin, S. A., and L. A. Chaikovskaya. "Taxes in the digital economy and cyberphysical technology." International Accounting 23, no. 8 (2020): 940–58. http://dx.doi.org/10.24891/ia.23.8.940.

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Subject. The article discusses the issues relating to taxation development, such as the taxation in the digital economy. Objectives. We summarize materials and recommendations on the method to enhance the taxation in the digital economy. The article analyzes factors influencing international taxation developments in terms of the taxation in the digital economy. Methods. The study is based on methods of analysis, synthesis, and logic research through the creative data approach. Results. The article analyzes the specifics of tax treatment of cryptocurrencies across the globe. We reveal key diffi

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S. C., Nwanekezi,, Odenigbo, O. A., and Ugwu, M. O. "Towards a Sustainable Land Taxation Reform in Imo State, Nigeria." Archives of Current Research International 23, no. 7 (2023): 123–29. http://dx.doi.org/10.9734/acri/2023/v23i7598.

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Land taxation reform must be focused on suitable valuation, enhancing revenue, base coverage, collecting and providing adequate services to the taxpayers. States in Nigeria must combine the right mix of strategic reform coupled with policy and administrative interaction that ensures the expected outcome from the taxation reform. On this ground, this paper reviewed the land taxation reform in Imo State and its sustainability. The review noted that the lack of effective administration of land taxation has made tax reform unsustainable in many Nigerian States, including Imo. As stated, Imo state

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Сидоренков, В. М., Д. О. Астапов, Ю. С. Ачиколова, et al. "Methods of Radar Satellite Imagery Interpretation for Southern Siberia Mountain Forests." Лесохозяйственная информация, no. 1 (March 14, 2024): 67–80. http://dx.doi.org/10.24419/lhi.2304-3083.2024.1.05.

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В работе рассматриваются методы лесотаксационного дешифрирования данных радиолокационной съемки со спутника Sentinel-1. Применяемые алгоритмы лесотаксационного дешифрирования основаны на комплексном подходе к анализу территории с учетом особенностей роста и продуктивности лесных насаждений, а также определения степени воздействия различных факторов на рост леса и лесообразовательные процессы. Разработанные методы лесотаксационного дешифрирования основаны на математических моделях, верифицированных на значительном объеме таксационных данных сети пробных площадей. The paper discusses methods of

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Solomka, Yana. "Taxation of income of individuals: foreign practice." University Economic Bulletin, no. 46 (September 1, 2020): 153–60. http://dx.doi.org/10.31470/2306-546x-2020-46-153-160.

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Relevance of research topic. At present, many of the problems that foreign countries have to solve in connection with transformation processes and affecting the financial stability of their economies are similar in nature to the problems that exist in Ukraine. Therefore, the study of foreign practice of taxation of personal income is extremely relevant. Formulation of the problem. The system of taxation of personal income in each country is a significant regulator of the relationship between the state and citizens - taxpayers. On the one hand, it provides the financial base of the state, and o

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Frolova, Nataliya. "TAXATION OF DIGITAL SERVICES IN UKRAINE AND WORLDWIDE." Fìnansi Ukraïni 2024, no. 3 (2024): 59–74. http://dx.doi.org/10.33763/finukr2024.03.059.

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Introduction. The article investigates modern approaches to the taxation of digital services both in Ukraine and in the world. A general overview of existing taxation of digital services, as well as an analysis of the components of digital service taxation in different countries, helps to identify important trends and better understand the directions of further improvements in this area in order to adapt the domestic system of digital service taxation to EU regulations. Problem Statement. To study current aspects of regulation of digital service taxation in the context of international coopera

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Adebiyi, Olubukola Omolara. "Taxation in the Digital Age: An Examination of the Necessity, Feasibility, and Implications of Taxing Virtual Infrastructures." Asian Journal of Economics, Business and Accounting 23, no. 23 (2023): 13–35. http://dx.doi.org/10.9734/ajeba/2023/v23i231168.

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This research paper explores the feasibility, methods, and implications of taxing virtual infrastructures within the evolving digital landscape and economy; considering the proliferation of digital assets, online transactions, and virtual entities, the taxation of virtual infrastructures becomes imminent as an avenue for government to accumulate revenue for effective government administration. The paper examined the objectives of the study through primary data collected from 320 tax professionals and 297 IT experts to explore the impact of virtual infrastructure taxation on government revenues

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Kazachenkov, Stanislav. "The Tax Systems of the Russian Federation and the United States in the Context of the Principle of Tax Fairness." Legal Concept, no. 1 (April 2021): 56–61. http://dx.doi.org/10.15688/lc.jvolsu.2021.1.8.

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Introduction: in order to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in the field of taxation, which should be based on a system of tax principles, in particular, the principle of tax fairness. The novelty of the study lies in the fact that despite the considerable amount of the theoretical research on the subject, this area is under-researched in the question of the concept of equity in taxation, which is the relevance and need for the study. Purpose: to study the efficiency of the implementation of the principle of fairness in the

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Glushchenko, Victor, Yevhenii Lomaka, and Hanna Fedorova. "EFFICIENCY AND OPTIMIZATION OF TAXATION OF INDIVIDUALS IN THE NATIONAL ECONOMY OF UKRAINE: MECHANISM AND PRACTICAL RECOMMENDATIONS." Actual Problems of Economics 1, no. 223 (2020): 121–28. http://dx.doi.org/10.32752/1993-6788-2020-1-223-121-128.

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Taxation provides the country's national economy with financial resources, but there is a problem of the effectiveness of approaches and optimization of taxation of individuals. The article is devoted to the study of the mechanism for optimizing the taxation of individuals in the national economy of Ukraine with the aim of developing economic measures to enhance the efficiency and optimization of taxation of individuals. Research methods: analysis and synthesis methods were applied in determining the nature of taxation of individuals. In the analysis of the historical development of the taxati

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Andreeva, Тatyana. "TAXATION METHODS AS A SOLUTION OF SOCIAL PROBLEMS IN LATVIA." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 465 (2017): 9–20. http://dx.doi.org/10.15611/pn.2017.465.01.

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Александр Иванович, Пономарев, and Пономарева Александра Михайловна. "REAL ESTATE ASSESSMENT: EVOLUTION OF METHODS AND CONTRADICTIONS OF TAXATION." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 2 (2020): 162–66. http://dx.doi.org/10.22394/2079-1690-2020-1-2-162-166.

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Olender, I. Ya. "METHODS OF AVOIDING INTERNATIONAL DOUBLE TAXATION: STATEMENT OF THE PROBLEM." Law and Society 3, no. 1 (2019): 177–81. http://dx.doi.org/10.32842/2078-3736-2019-3-1-30.

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Obaidullah, Mohammed. "Revisiting estimation methods of business zakat and related tax incentives." Journal of Islamic Accounting and Business Research 7, no. 4 (2016): 349–64. http://dx.doi.org/10.1108/jiabr-10-2014-0035.

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Purpose Available zakat accounting standards as well as the laws governing business zakat suggest that the adjusted net working capital or the adjusted growth capital of a business may be regarded as the base for computation of its zakat liability. The apparent consensus follows from the fiqhi prescription of imposing zakat on urud al-tijarah or the inventory of goods available for trade. Some contemporary scholars however question the rationale underlying this method and argue that the objectives of the Shariah are better met by seeking recourse to alternative methods of zakat determination f

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Machan, Tibor R. "Dissolving the Problem of Public Goods: Financing Government without Coercive Methods." Public Finance and Management 1, no. 3 (2001): 342–54. http://dx.doi.org/10.1177/152397210100100305.

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In this article, the author discusses the problem of public goods and free riders and addresses the question of whether it is possible to provide government with financial support adequate for its tasks without relying on any institutional coercive measures such as taxation.

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Yumaev, M. M. "An Old song in a New Way: About the Progression in the Personal Income Tax." Finance: Theory and Practice 27, no. 5 (2023): 140–49. http://dx.doi.org/10.26794/2587-5671-2023-27-5-140-149.

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The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well

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TROFIMOVA, Elena A., Tatiana A. KOLTSOVA, Tatiana V. BAKUNOVA, and Alena E. Zaborovskaya. "MODERN TRENDS IN TAXATION." Tyumen State University Herald. Social, Economic, and Law Research 8, no. 1 (2022): 307–30. http://dx.doi.org/10.21684/2411-7897-2022-8-1-307-330.

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Economic growth in Russia is impossible without the widespread use of cloud and mobile technologies in the tax system. The study is aimed at identifying aspects of the introduction of information and communication technologies (ICT) in tax procedures in order to increase economic growth rates and at substantiating the importance of using digital technologies in the tax sphere, taking into account the need to increase tax revenues. Digital technologies are relevant in most tax legal relations, including the calculation and payment of taxes, the process of implementing tax control by the state.

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Marifah, Umi, and Imahda Khoiri Furqon. "PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA PEKALONGAN." Jurnal Ekonomi & Bisnis 11, no. 3 (2023): 480–88. http://dx.doi.org/10.58406/jeb.v11i3.1357.

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This research aims to determine the influence of public knowledge regarding taxation and tax sanctions on taxpayer compliance in the city of Pekalongan. This research uses qualitative methods by collecting data that emphasizes the people of Pekalongan city, in order to obtain accurate information in this research. The results of the research conclude that the knowledge of taxation and tax sanctions have a very large influence on taxpayer compliance in Pekalongan City. Knowledge of taxation is an important element for all people to know clearly what taxation is like. Apart from that, the benefi

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Macek, Rudolf. "Labour Taxation and its Impact on Economic Growth – Complex Analysis." Danube 9, no. 1 (2018): 49–61. http://dx.doi.org/10.2478/danb-2018-0004.

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Abstract The aim of the article is to provide a complex analysis of labour taxation impact on economic growth in OECD countries. As main approximators of taxation, implicit tax rates and the World Tax Index are used. Methods and tests of dynamic panel regression with the Arellano-Bond estimator are used from the methodological point of view. From the results of complex analysis, it is evident that there exists a non-linear relationship between tax revenues (implicit tax rates, world tax index) and tax burden (tax rates). There also exists a negative relationship between labour taxation and eco

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