Relevant bibliographies by topics / Taxation of legal entities

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

Academic literature on the topic 'Taxation of legal entities'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Taxation of legal entities"

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Panchyshyn, A., and Yа Vlasova. "Economic and Legal Provision of Alternative Taxation Systems for Legal Entities." Economic Herald of the Donbas, no. 4 (78) (2024): 64–71. https://doi.org/10.12958/1817-3772-2024-4(78)-64-71.

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One of the main signs of the alternative tax system is its free choice by the taxpayer. It is the ability to choose independently a particular tax system of their choice, in this discretion is a sign of an alternative tax system. Alternative taxation systems are not seen as a tool to reduce taxpayers' tax burden. They are not a system of restrictions in the free choice of the taxation system, but serve as an incentive to ensure one or another result, in particular, which is an independent, free, alternative choice of the taxation system. Having examined the simplified system of taxation, accou
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BRYHINETS, Oleksandr. "Legal regulation of taxation of legal entities: domestic and foreign experience." Economics. Finances. Law 9, no. - (2023): 55–57. http://dx.doi.org/10.37634/efp.2023.9.12.

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The paper proves that taxation of legal entities always causes a number of heated disputes in any state. In general, the taxation of legal entities is fragmentarily similar to the tax systems of developed European states, but in practice a situation arises when the domestic tax system of Ukraine is not a tool for increasing the competitiveness of the state and does not contribute to the growth of economic activity of economic entities. In Ukraine, the scale of tax evasion is affected not so much by the size of tax rates, but by the distortion of the conditions of competition due to the uneven
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Tsindeliani, I. A., T. D. Sadovskaya, E. G. Vasilyeva, and Zh G. Popkova. "Taxation in insolvency (bankruptcy) procedures of legal entities." Law Enforcement Review 8, no. 3 (2024): 72–81. http://dx.doi.org/10.52468/2542-1514.2024.8(3).72-81.

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Subject. The article analyzes a set of norms related to the legal regulation of personal income tax, corporate income tax, VAT, and other taxes, as well as the order of their collection (payment) from a bankrupt, depending on its organizational and legal form. The choice of the research object is due to the presence of problems related to ambiguous issues in taxation in bankruptcy proceedings.The purpose of the study. The article attempts to comprehensively analyze the legal support of the current measures regulating the taxation of bankrupt organizations and individuals, current law enforceme
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Martynyuk, Halyna P., and Dmytro I. Podorozhnii. "The Theoretical Tenets of Taxation of the Small Business Legal Entities." Business Inform 9, no. 536 (2022): 96–101. http://dx.doi.org/10.32983/2222-4459-2022-9-96-101.

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The aim of the study is to substantiate the theoretical postulates of the simplified taxation system. In the course of scientific research, to achieve the goal, it is planned to solve the following tasks: to examine the function of the mechanism for administering the single tax on small businesses; to determine the scope of the possibility of paying a single tax; to distinguish the stages of taxation by a single tax of legal entities. As a result of the study, it is defined that the simplified taxation system has become the most effective instrument for strengthening the business activity of e
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Solodan, K. V. "Legal principles of IT-taxation in Ukraine." Analytical and Comparative Jurisprudence, no. 1 (July 2, 2022): 203–7. http://dx.doi.org/10.24144/2788-6018.2022.01.38.

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Global digitalization is a consequence of the development of information technology, as the latter interact with all areas of modern life. The global Covid-19 pandemic has led most businesses to move to telecommuting, forcing them to use e-commerce and other forms of IT in part or in full. Such a rapid spread of the use of IT activities and their results raises the issue of proper legal regulation of taxation of this type of activity, for which it is necessary to determine the legal principles on which the taxation of IT activities in Ukraine should be based. Ukrainian and foreign scholars hav
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Sadovyi, Dmitro. "FINANCIAL AND ECONOMIC NATURE OF TAXES AND FEES DIRECTED FOR TAXATION OF ACTIVITIES BUSINESS ENTITIES." Actual Problems of Economics 1, no. 278 (2024): 200–213. https://doi.org/10.32752/1993-6788-2024-1-278-200-213.

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The scientific article examines the financial and economic nature of taxes and fees aimed at taxing the activities of economic entities in Ukraine, namely, the author reveals the issues of doctrinal understanding of taxation of business entities and legal regulation of taxation of business entities, analyzes the economic content of taxes and of fees aimed at taxation of the activities of business subjects, as well as studying the problems and prospects of improving the system of taxation of the activities of business subjects in order to increase the efficiency of the functioning of the modern
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Чорна, А. М. "Ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation." Law and Safety 77, no. 2 (2020): 46–80. http://dx.doi.org/10.32631/pb.2020.2.10.

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The author of the article, based on the analysis of scientific views of scholars and current legislation of Ukraine, elaborates the ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation. It is substantiated that the objective prerequisites for improving administrative and legal mechanism for ensuring the rights of business entities in the field of taxation are: 1) low level of trust of entrepreneurs in the tax service; 2) high level of corruption in the agencies of the State Tax Service; 3) imperfect mechanism of legal regulati
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Ponomaryova, Vlada, and Oksana Artyukh. "Modern problems of property taxation: national and international dimensions." Socio-Economic Problems and the State 27, no. 2 (2022): 161–68. http://dx.doi.org/10.33108/sepd2022.nom2.161.

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This article is devoted to the analysis of the current problems of property taxation which plays a significant role in the formation of the sources of the budget replenishment. The construction of an effective tax system is the main component of strategy for the economic and social development of the state. The theoretical essence, the role and assignment of property taxation are highlighted. Famous scientists who are involved in the study of experience of the real estate tax operation in Ukraine and other countries and who analyse of property taxation problems are noted. It is determined that
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Glukh, Maryna, and Olena Boiko-Slobozhan. "Theoretical and legal aspects of alternative systems of taxation of legal entities." Aktual’ni problemi pravoznavstva 1, no. 2 (2023): 113–19. http://dx.doi.org/10.35774/app2023.02.113.

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Afanasieva, Inna, Oksana Popovych, and Anastasia Vinnichuk. "ACCOUNTING AND TAX ASPECTS OF ELECTRONIC COMMERCE." Economic scope, no. 201 (June 10, 2025): 9–13. https://doi.org/10.30838/ep.201.9-13.

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The purpose of the article is to study the features of VAT taxation of imported goods that individuals and legal entities can purchase through online stores, identify key factors affecting the taxation process, and formulate practical recommendations for participants in international e-commerce. The relevance of the research topic is emphasized by the introduction of the martial law legal regime in Ukraine, which affected, including taxation and customs regulation of import transactions. The article examines the features of VAT taxation of imported online purchases for individuals and legal en
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Dissertations / Theses on the topic "Taxation of legal entities"

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Rebollo, Puig Manuel. "Disciplinary Liability of legal entities, entities without personality and administrators." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122924.

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The disciplinary liability of legal entities, which the regulation normally accepts, is not an exception to the principles of existing guilty and of personalizing the sanction: it is a liability for action and fault of the legal entity. In particular, it analyzes the liability of legal entities by the actions of their administrators. And, also, it studies the cases in which the Law provides certain complements or qualifications to that liability. Above all, the cases in which the disciplinary liability of the administrators is evident. It also addresses the liability of entities without person
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PITRONE, FEDERICA. "Environmental taxation: a legal perspective." Doctoral thesis, Luiss Guido Carli, 2014. http://hdl.handle.net/11385/200939.

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Environmental protection: the long road towards sustainability. The Concept of Environmental Taxes. Environmental Taxation: seeking a balance between national and supranational legal principles. Any room for a global environmental tax?
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Москаленко, К. С. "Система оподаткування юридичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Moskalenko1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти системи оподаткування юридичних осіб: історичні підвалини оподаткування юридичних осіб, характеристика діючої системи оподаткування юридичних осіб та його нормативно-правове регулювання. Проаналізовано формування доходів бюджету за рахунок податків з юридичних осіб, оцінено податкове навантаження на підприємстві, побудовано модель впливу податкових факторів на доходи Державного бюджету. Розглянуто зарубіжний досвід оподаткування юридичних осіб та на
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VIANNA, NATASHA RIBEIRO. "FUNDAMENTAL RIGHTS OF LEGAL ENTITIES: A STUDY OF COMPARATIVE LAW." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2010. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=17013@1.

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COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR<br>O objetivo deste trabalho é, considerada a relevância dos direitos fundamentais através de um exame dos micro-sistemas legais de fonte constitucional, desenvolver uma análise comparativa dos direitos da personalidade da pessoa jurídica na Alemanha, em Portugal e no Brasil. Para tanto serão abordados os principais aspectos da matéria em cada um dos países escolhidos a fim de serem apresentadas as informações relevantes para a elaboração de uma síntese comparativa com a finalidade de evidenciar a recepção de direitos, as semelhanças
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Миронець, Оксана Миколаївна. "Problems to fight against administrative offences made by legal entities." Thesis, Проблемы борьбы с преступностью и подготовки кадров для правоохранительных органов: [матералы Международной научно-практической конференции, Минск, Академия МВД Республики Беларусь, 10 февраля 2017 р.]. – Минск, 2017, 2017. http://er.nau.edu.ua/handle/NAU/28583.

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De, Smet Karel, and Elke Janssens. "Criminal liability of legal entities under Belgian law: A high-level overview." Universität Leipzig, 2019. https://ul.qucosa.de/id/qucosa%3A36367.

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The principle that legal entities can be held criminally liable was first introduced into Belgian law in 1999. Some 20 years later, Belgian Parliament reviewed the rules, and adopted a number of significant changes. The present article offers a high-level overview of the currently applicable legal regime.
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Eberhartinger, Eva, and Martin Six. "Taxation of Cross border Hybrid Finance. A legal Analysis." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/1150/1/document.pdf.

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Petutschnig, Matthias. "Common consolidated corporate tax base. Effects of formulary apportionment on corporate group entities." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/428/1/document.pdf.

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The European Commission is currently working on a legislative draft to harmonise the corporate income tax provisions for multinational groups of companies throughout the European Union. For that purpose the European Commission has installed a working group with the mission to draft a Common Consolidated Corporate Tax Base (CCCTB) applicable for multinational companies. As the EU member states are not willing to surrender their taxing power to the supranational level of the EU each group entity's tax base would be determined by apportionment of the group's overall taxable income according to a
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Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.

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The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the gr
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Kondo, Tinashe. "Legal and economic uncertainties clouding digital taxation : unpacking and addressing the issues." Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5154.

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Magister Legum - LLM<br>The digital economy has over the past years developed at a dramatic pace, generating substantial revenues for entities and individuals trading on this platform. This has fuelled vast interest and debate into whether such activity should be taxed. After the turn of the millennium, a lot of research on taxing the digital economy was done, but this was mostly in America and Europe. In South Africa, very little research has been done, most of which was conducted before the enactment of new pieces of legislation regulating digital tax. This study analyses how the South Afri
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Books on the topic "Taxation of legal entities"

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Falk, Charles Edward. Tax and legal aspects of organizing and operating charitable entities: Seminar material. New Jersey Institute for Continuing Legal Education, 1993.

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Wolf, Judith M., 1962- author, ed. Legal entities and relationships `. Emond Montgomery Publications, 2014.

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author, Brown Fred B., ed. Understanding taxation of business entities. LexisNexis, 2015.

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Frank, White. White, New York business entities. Edited by Kantrowitz Isidore, Slutsky Sol, and Canfield James J. LexisNexis/Matthew Bender, 2005.

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Willson, Prentiss. State taxation of pass-through entities: General principles. Tax Management, 1994.

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Richard, Loretta R., and Robert M. Finkel. Business lawyers' guide to taxation of business entities. MCLE, 2011.

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Institute, Pennsylvania Bar. Legal concerns for people and entities of faith. Pennsylvania Bar Instittue, 2015.

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Karlin, Jeffrey H. Investments by tax-exempt entities in U.S. realty. Commerce Clearing House, 1992.

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Cho Eun, Jin. Legal Regulation of the Taxation of Legal Entities in the Russian Federation and the Republic of Korea. Edited by E. Y. Gracheva. Izdatelstvo Prospekt LLC, 2018. http://dx.doi.org/10.31085/9785392292172-2019-136.

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Oats, Lynne. Principles of International Taxation. 9th ed. Bloomsbury Publishing Plc, 2023. http://dx.doi.org/10.5040/9781526526199.

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This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader’s understanding and offers more in-­depth material on many important areas of the subject. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying busi
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Book chapters on the topic "Taxation of legal entities"

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Kuleshova, Larisa V., Natalia V. Splavskaya, Inna V. Kobeleva, Irina V. Oseledko, and Viktoriya V. Korosteleva. "Economic and Legal Aspects of Taxation of Small and Medium-Sized Business Entities." In The Challenge of Sustainability in Agricultural Systems. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72110-7_42.

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Fukui, Hideo. "Real Estate and the Legal System of Japan." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_1.

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AbstractIn Part I, entitled Real Estate and the Legal System, we analyze owner-unknown land issues, land acquisitions, and real estate auctions.The use and value of real estate such as land and buildings are significantly affected by public laws and regulations related to urban planning and construction, the environment, and taxation; for example, contract laws such as the Act on Land and Building Leases; private laws regulating torts, collateral enforcement, and so on; tax laws that regulate transfer taxes, ownership taxes, and transaction taxes; and regulations surrounding land use and urban
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Cedro, Marco, Eleonor Kristoffersson, Teresa Pontón Aricha, and Lidija Živković. "Gender Equitable Taxation." In Gender-Competent Legal Education. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-14360-1_11.

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AbstractFrom Adam Smith’s 1776 classic “The Wealth of Nations” until modern times, the principle of fairness has remained one of the crucial principles on which tax systems are to be based. However, even modern tax and budgetary systems are far from being gender equitable. This chapter provides an analysis of the ways in which taxation, as well as the subsequent spending of resources collected therewith, influence gender equality within a household, at the workplace and within the broader economy. This analysis should enable the reader to utilise the gender equality principle as a framework fo
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Mulyani, Lilis. "Adat Group Entities as Legal Persons." In Traditional Communities in Indonesia. Routledge, 2022. http://dx.doi.org/10.4324/9781003311478-6.

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Orakhelashvili, Alexander. "Legal personality of non-State entities." In Akehurst's Modern Introduction to International Law, 9th ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003162117-6.

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Orakhelashvili, Alexander. "Legal personality of non-State entities." In Akehurst's Modern Introduction to International Law. Routledge, 2018. http://dx.doi.org/10.4324/9780429439391-6.

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Boria, Pietro. "The Role of Taxation in the EU Legal System." In Taxation in European Union. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-53919-5_2.

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Juvandes, Solange. "Jurisdictional Assessment of Environmental Taxation." In Economic Analysis of Law in European Legal Scholarship. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-49460-4_16.

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Boria, Pietro. "The Tax Power in the Tradition of the European Legal Systems." In Taxation in European Union. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-53919-5_1.

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O’Connell, Ann. "Is it really a charity? Membership-based entities as charities." In The Routledge Handbook of Taxation and Philanthropy. Routledge, 2021. http://dx.doi.org/10.4324/9781003139201-9.

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Conference papers on the topic "Taxation of legal entities"

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Wang, Guoyu, and Yifan Hu. "Neutrality in Space: The Legal Dilemma for Commercial Space Entities." In IISL Colloquium on the Law of Outer Space, Held at the 75th International Astronautical Congress (IAC 2024). International Astronautical Federation (IAF), 2024. https://doi.org/10.52202/078384-0046.

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Mengliev, Davlatyor B., Nilufar Z. Abdurakhmonova, Hasanboy Rahimov, Nikolai Yu Zolotykh, Alisher A. Ubaydullayev, and Bahodir B. Ibragimov. "Automated Recognition of Named Entities and Dialect Standardization in Uzbek Legal Texts." In 2024 IEEE 3rd International Conference on Problems of Informatics, Electronics and Radio Engineering (PIERE). IEEE, 2024. https://doi.org/10.1109/piere62470.2024.10804942.

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Rosu, Anastasia, and Liliana Lazari. "Dividend policy in the Republic of Moldova." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.36.

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This article examines the dividend policy in the Republic of Moldova. It focuses on the legal framework, highlighting its impact on the distribution of dividends and taxation. This study analuzes tax rates on dividends, differences between annual and interim dividends, as well as their taxation for individuals and legal entities. The research includes legislative analyzes, comparative studies, and a review of specialized literature. The findings contribute to a better understanding of how entities manage profit distribution.
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Miloșvici, Dragos Gabriel, Claudia Lazur, and Lacramioara Mansour. "Cryptocurrency and taxation: accounting and legal implications." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.50.

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Digital currencies provide multiple opportunities for attractive businesses, offering investments and secure transactions through blockchain. Additionally, they can be owned and traded without restrictions on quantity or amount, both by individuals and legal entities, thus simplifying and diversifying payment processing. At the same time, digital payments are vulnerable to cyberattacks, which can affect the confidentiality of personal data. The most well-known virtual currency is Bitcoin, invented in 2008 by Satoshi Nakamoto and published in 2009. It opens a new path toward the digital payment
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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
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Stojanović, Predrag. "EKOLOŠKA ULOGA OPOREZIVANjA MOTORNIH VOZILA U REPUBLICI SRBIJI." In XVII majsko savetovanje. Pravni fakultet Univerziteta u Kragujevcu, 2021. http://dx.doi.org/10.46793/uvp21.961s.

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The main objective of fiscal instruments in the service of environmental protection should be directed towards guiding the economic entities to rationally use scarce natural resources, as well as to utilise non-polluting substitutes in the direction of a healthier environment and energy efficiency. It is not difficult to note that the current legal framework in the Republic of Serbia respects basic international standards in the field of motor vehicle taxation. In terms of excise taxation, progress is also noticeable since the necessary differentiation of the tax rates for different excises on
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Крохичева, Галина, Galina Krohicheva, Елена Сидоренко, Elena Sidorenko, Чжень Тан, and Zhen Tang. "Development of information technologies in the structure of tax authorities of the Russian Federation." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5060d8a31239.66407551.

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Most discussions on the digitalization of the economy are aimed at introducing new technologies, programs, government relations with citizens and the digital transformation of various spheres of society. In the framework of the tax structure of the Russian Federation regarding the aspects of digitalization, the issues of taxation of electronic commerce and tax administration with the use of new technologies and the interaction of individuals and legal entities with tax authorities in the digital mode are touched upon.
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Chernyshov, Mikhail. "ON THE CURRENT DYNAMICS OF FORESTS OF THE VORONEZH REGION." In SYNTHESIS OF SCIENCE AND EDUCATION IN SOLVING THE ENVIRONMENTAL PROBLEMS OF MODERNITY – 2024. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2024. http://dx.doi.org/10.58168/synthesis2024_80-87.

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Silvicultural and taxation indicators of forest plantations in the forest districts of the Voronezh region are constantly changing in space and over time, both under the influence of multidirectional processes of natural selection, and in the course of carrying out certain types of economic activities of legal entities or individuals for the use, conservation, protection and reproduction of forests. At the same time, the scale and intensity of activities for the use, conservation, protection and reproduction of forests in each forest area are influenced not only by changing climatic conditions
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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 disclo
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Platon, Nicolae, and Igor Țurcanu. "Tax heaven in the contemporary world." In Conferinta stiintifica internationala "Strategii si politici de management in economia contemporana", editia VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2022.47.

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The place of tax havens in the contemporary economy is highly controversial. Some authors, or some institutions, support and provide statistical evidence to show that tax optimization or tax evasion through these companies is detrimental to the world economy. Other authors, as well as other institutions, on the contrary, are supporters of tax havens, arguing that tax optimization through them, accelerates the pace of international economic development. Of course, it is a fact that favorable and flexible taxation, relaxing legislation and banking secrecy are relevant motivations for attracting
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Reports on the topic "Taxation of legal entities"

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Karpunin, A. Yu, and E. V. Karpunina. Distance course "Accounting, analysis and taxation of economic entities. Part 1". OFERNIO, 2018. http://dx.doi.org/10.12731/ofernio.2018.23686.

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Amiri, Rahmatullah, and Ashley Jackson. Taliban Taxation in Afghanistan: (2006-2021). Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.004.

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Before taking control of Afghanistan in August 2021, the Taliban had developed a remarkably state-like revenue collection system throughout the country. This ICTD research explores how that came to be, and what factors shaped the various forms of Taliban taxation. Drawing primarily on fieldwork from Helmand, Ghazni and Kunduz provinces, this paper explores in depth three commonplace types of Taliban taxation: ushr (effectively a harvest tax, applied to both legal crops as well as opium), taxation on transport of goods (similar to customs), and taxes on aid interventions. The paper pays particu
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Morales, Alejandro, Manuel Ortega, Joaquín Rivero, and Susana Sala. The challenge of identifying all companies worldwide. How the legal entity identifier (LEI) has fared. Banco de España, 2024. http://dx.doi.org/10.53479/36259.

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In response to the financial crisis that began in 2008, the Financial Stability Board (FSB) launched a global registration system for legal entities. The initiative aimed to create a unique identifier – the LEI (Legal Entity Identifier) – for each of the entities operating in the financial markets and to keep these codes updated. This document reviews the history of the process of establishing the system that manages this new code, as well as its governance and regulation. The benefits, limits and challenges of creating a global entity identification system that must be operational in markets
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Bañez, Emerson. Rethinking Taxation in the Digital Economy. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.56.

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The study aims to evaluate the country’s legal framework for taxing digital transactions, specifically, the extent to which the provisions of the law can map onto the value of digital markets. Based on the findings on the structure of the digital commerce value chain and its possible interactions with both current and proposed tax regimes, four policy prescriptions are recommended: (1) to optimize existing tax authority over platforms, (2) to establish a digital-ready tax administration, (3) to expand the scope for investigation and liability, and (4) to promote engagement at the international
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Lehe, Lewis, Sairpaneeth Devunuri, Javier Rondan, and Ayush Pandey. Taxation of Ride-hailing. Illinois Center for Transportation, 2021. http://dx.doi.org/10.36501/0197-9191/21-040.

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This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a perc
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Баттахов, Петр Петрович. ПРОБЛЕМЫ И ОСОБЕННОСТИ ПРАВОВОГО РЕГУЛИРОВАНИЯ СОЦИАЛЬНОГО ПРЕДПРИНИМАТЕЛЬСТВА В РОССИИ. DOI CODE, 2021. http://dx.doi.org/10.18411/1815-1337-2021-51857.

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The article discusses the history of social entrepreneurship development in Russia. The concept and activities of a new social project in the country are being studied, legal regulation of entrepreneurial, social legal relations of subjects of law is being studied. Particular attention is paid to the requirements for the establishment of separate legal regulations for social enterprises. In the future, the author identifies a change in the vector of development of social entrepreneurship in the Russian Federation and assistance from the state in various priority areas in order to develop econo
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Eastman, Brittany. Legal Issues Facing Automated Vehicles, Facial Recognition, and Privacy Rights. SAE International, 2022. http://dx.doi.org/10.4271/epr2022016.

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Facial recognition software (FRS) is a form of biometric security that detects a face, analyzes it, converts it to data, and then matches it with images in a database. This technology is currently being used in vehicles for safety and convenience features, such as detecting driver fatigue, ensuring ride share drivers are wearing a face covering, or unlocking the vehicle. Public transportation hubs can also use FRS to identify missing persons, intercept domestic terrorism, deter theft, and achieve other security initiatives. However, biometric data is sensitive and there are numerous remaining
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Occhiali, Giovanni, and Olivia Okello. Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.084.

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The Kenyan government believes fisheries have significant potential for development. Yet their development faces many challenges – some of which are connected to a lack of the data needed to ensure their effective management. We do not, for example, have reliable information on the total annual catch. It is therefore impossible to establish whether the existing system of levies and charges is broadly right from the perspective of revenue collection and long-term sustainability of fisheries. This study uses a review of guiding legal documents, in-depth interviews, and analysis of data on domest
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Niesten, Hannelore. Taxation and Gender in Asia and the Pacific: A Review of Gender Equality Provisions in Fiscal Legal Frameworks. Asian Development Bank, 2023. http://dx.doi.org/10.22617/wps230271-2.

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Tax systems and policies in the Asia and Pacific region contribute to—or hinder—gender equality in several socioeconomic dimensions, including labor force participation and the distribution of income and household unpaid care. This report assesses key aspects of fiscal policies and legislation that affect gender equality by establishing a comprehensive baseline of reliable legal and tax information, supported by economy-specific case studies. It emphasizes the need for further gender analysis and underscores the potential of tax policies to drive desired socioeconomic outcomes, enhance labor f
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Oberndorf, Robert B. Law Harmonisation in Relation to the Decentralisation Process in Cambodia. Cambodia Development Resource Institute, 2004. https://doi.org/10.64202/wp.31.200405.

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This working paper examines the legal framework underpinning Cambodia’s decentralisation reforms initiated in 2001, focusing on the harmonisation of laws and regulations that support the devolution of authority to commune and sangkat councils. It provides a comprehensive analysis of the historical evolution of decentralisation, the current legal and institutional structures, and the challenges posed by overlapping, inconsistent, and incomplete legislation. The study highlights the absence of a clear policy guiding decentralisation and deconcentration, resulting in fragmented legal instruments
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