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Relevant bibliographies by topics / Taxation practice

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Academic literature on the topic 'Taxation practice'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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Journal articles on the topic "Taxation practice"

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Lim, Setiadi Alim, and Lilik Indrawati. "Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven." BIP's JURNAL BISNIS PERSPEKTIF 5, no. 2 (2013): 168–93. http://dx.doi.org/10.37477/bip.v5i2.132.

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To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in tax

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Žamberský, P., and R. Čajka. "Taxation of exports – theory and practice." Agricultural Economics (Zemědělská ekonomika) 61, No. 4 (2016): 158–65. http://dx.doi.org/10.17221/219/2014-agricecon.

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Lawton, Amy. "Green taxation theory in practice." Environmental Law Review 18, no. 2 (2016): 126–41. http://dx.doi.org/10.1177/1461452916646658.

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McLachlan, J. E. "Business taxation policy and practice." British Accounting Review 21, no. 1 (1989): 91–92. http://dx.doi.org/10.1016/0890-8389(89)90072-3.

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YUSHKO, Serhii. "Taxation of entrepreneurs: Ukrainian practice." Fìnansi Ukraïni 2019, no. 278 (2019): 50–67. http://dx.doi.org/10.33763/finukr2019.01.050.

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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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Parmakli, Dmitry, Liudmila Bakhchivanzhi, and Alexandr Barbinyagra. "Taxation of agricultural enterprises: Ukraine practice and international trends." Vector European, no. 2 (November 2021): 125–32. http://dx.doi.org/10.52507/2345-1106.2021-2.23.

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The article highlights the existing practice of taxation of agricultural enterprises in Ukraine, analyzes the size of the single tax for agricultural producers in comparison with the amount of tax for the general taxation system. The main approaches to the taxation of agricultural producers in European practice are highlighted. The world experience in supporting agriculture is considered. The proposals for improving the taxation of agricultural enterprises in Ukraine in the context of its differentiation in relation to the size of business entities are considered.

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Dumiter, Florin, Ștefania Jimon, and Marius Boiță. "Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov." Journal of Legal Studies 20, no. 34 (2017): 1–17. http://dx.doi.org/10.1515/jles-2017-0013.

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AbstractConventions to avoid double taxation are thepanaceaof tax law,lato sensu, and direct taxation,stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in ord

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Laffer, Arthur B. "Handbook of Tobacco Taxation: Theory and Practice (Economic Theory of Taxation)." Economic Policy (in Russian) 11, no. 5 (2016): 50–67. http://dx.doi.org/10.18288/1994-5124-2016-5-03.

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Mankiw, N. Gregory, Matthew Weinzierl, and Danny Yagan. "Optimal Taxation in Theory and Practice." Journal of Economic Perspectives 23, no. 4 (2009): 147–74. http://dx.doi.org/10.1257/jep.23.4.147.

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The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic policymakers. This paper explores the interplay between tax theory and tax policy. It identifies key lessons policymakers might take from the academic literature on how taxes ought to be designed, and it discusses the extent to which these lessons are reflected in actual tax policy.

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Dissertations / Theses on the topic "Taxation practice"

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Tsvetkova, O. V. "Taxation of interest income in the European Union." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14067.

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Beling, Brenda. "Tax topics a trainee chartered accountant should be taught a survey of perceptions in and outside of public practice /." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05272009-145116/.

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Robertson, Ross. "A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/13423.

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Includes bibliographical references (leaves 74-76).<br>Solutions to the proven threat of climate change have attracted a vast amount of attention as evidenced by the convention on Climate Change hosted by the United Nations in Copenhagen very recently. But this was only the most recent in a series of conventions, treaties and other forms of agreements entered into in an attempt to stop the climate change effect from spiralling out of control. However, in the wake of such conferences a harsh question remains, how many of the proposed action plans are just those: plans? A plan is no more than a

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Decloedt, Andre. "Seeking common deviations from South Africa’s tax treaty policy: a comparative analysis identifying trends (regional or otherwise) in treaty practice in bi-lateral tax treaties with countries in Asia, Australasia, North America and South America." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/31554.

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South Africa experienced an unprecedented growth in its tax treaty network since 1994 as a result of an increase in global trade. In concluding these bi-lateral tax treaties with other countries, South Africa depends primarily on its national model policy during its negotiations with other contracting states. The country’s national tax treaty policy was previously defined in one document, the publication of which has since been discontinued. Apart from Professor C West’s contribution to the global tax community, there is little research information available on the current tax treaty policy of

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Milevski, Goce. "Mass valuation of commercial real estate for taxation & balance sheet purposes : productive review on valuation practice." Thesis, KTH, Building and Real Estate Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-12181.

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De, Vos Gerhard Johannes. "Generally recognised accounting practice : a critical evaluation of the impact of grap 23 on administrative tax legislation and recommendations." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23893.

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The application of accrual accounting principles is a challenge for public sectors internationally and increases the level of transparency and accountability of management. Taxation authorities are governed by legislation and have to be supported by a sound legislative framework to enable effective administration of taxes and the proper application of the accrual accounting principles. The recent issuing of the accounting standard for taxes and developments relating to the subsequent measurement of tax receivables highlights the ineffectiveness of current administrative tax legislation relatin

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Francke, Pedro. "Daniel, Philip, Michael Keen y Charles McPherson (editores). The Taxation of Petroleum and Minerals: Principles, Problems and Practice." Economía, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/118205.

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Lamb, Margaret Anne. "Tax practice in the United Kingdom and the emergence of interrelationships between accounting and the taxation of business profits." Thesis, University of Reading, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245024.

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Harris, Peter-Dirk. "South African environmental taxes and investment incentives in practice." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95565.

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Thesis (MBA)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: The South African economy is faced with a number of challenges as an upper-middle income country that is highly resource-intensive, with an open economy. It has a number of developmental goals that must be achieved in order to maintain environmentally conscious sustainable development. The country will have to find pioneering ways to address the poverty problems faced by a large proportion of its people, while still ensuring economic growth at a reduced cost to the environment. In an effort to promote the shift to a “green

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Ungerer, Maryke. "Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/11729.

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Includes bibliographical references.<br>In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Inv

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Books on the topic "Taxation practice"

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Dora, Hancock, and Oats Lynne, eds. Taxation: Policy and practice. 2nd ed. Fiscal Publications, 2015.

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Nightingale, Kath. Taxation: Theory and practice. Financial Times/Prentice Hall, 1999.

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Lymer, Andy. Taxation: Policy and practice. 9th ed. Thomson, 2003.

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Lymer, Andrew. Taxation: Policy and practice. Fiscal Publications, 2005.

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Hancock, Dora. Taxation: Policy and practice. International Thomson Business Press, 1996.

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Hancock, Dora. Taxation: Policy and practice. Chapman & Hall, 1995.

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Lynne, Oats, ed. Taxation: Policy and practice. 2nd ed. Fiscal Publications, 2013.

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Lynne, Oats, ed. Taxation: Policy and practice. Fiscal Publications, 2009.

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Drache, Arthur B. C. Charities taxation, policy and practice. Carswell, 2007.

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Meldman, Robert E. Federal taxation: Practice and procedure. 4th ed. Commerce Clearing House, 1992.

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Book chapters on the topic "Taxation practice"

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Prud’homme, Remy, and Françoise Navarre. "Property taxation in France." In Local Government Economics in Theory and Practice. Routledge, 2022. http://dx.doi.org/10.4324/9781003271819-9.

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Barber, William J. "Progressive Taxation in Theory and Practice." In The Development of the National Economy Vol 4. Routledge, 2024. http://dx.doi.org/10.4324/9781003549222-2.

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Auerbach, Alan J. "Corporate Taxation in the US." In Economic Policy in Theory and Practice. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-18584-9_11.

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Kley, Verena. "Wealth transfer taxation in practice: a descriptive analysis." In The Taxation of Capitalistic Bequests. Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-7136-4_5.

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Zimmermann, Horst. "Reform of local taxation in Germany." In Local Government Economics in Theory and Practice. Routledge, 2022. http://dx.doi.org/10.4324/9781003271819-8.

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Gaffney, Mason. "Immobile Taxation in a World of Mobility." In Federalist Government in Principle and Practice. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4615-1395-7_5.

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Sabharwal, Manuj. "International Double-Taxation Avoidance Law and Indian Practice." In Indian Practice of International Law. Routledge India, 2024. http://dx.doi.org/10.4324/9781003366331-19.

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Fisher, Irving. "Income in Theory and Income Taxation in Practice*." In The Works of Irving Fisher Vol 12. Routledge, 2024. http://dx.doi.org/10.4324/9781003550341-3.

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Huang, Shunkui. "Taxation Reform Practice in Building a Leaner Government." In The Chinese Path Toward a Leaner Government. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-6718-4_7.

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Buijze, Renate. "Solutions to cross-border charitable giving in practice." In The Routledge Handbook of Taxation and Philanthropy. Routledge, 2021. http://dx.doi.org/10.4324/9781003139201-26.

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Conference papers on the topic "Taxation practice"

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Oqbi, Manar Y., and Dhabia M. Al-Mohannadi. "Deciphering the Policy-Technology Nexus: Enabling Effective and Transparent Carbon Capture Utilization and Storage Supply Chains." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.185903.

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In response to the global imperative to address climate change, this research focuses on enhancing the transparency and efficiency of the Carbon Capture Utilization and Storage (CCUS) supply chain under carbon tax. We propose a decision-making framework that integrates the CCUS supply chain's optimization model, emphasizing carbon tax policies, with a blockchain network. Smart contracts play a pivotal role in automating the exchange and utilization of carbon emissions, enhancing the digitalization of the CCUS supply chain from source to sink. This automation facilitates seamless matching of ca

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Mbama, Pierre Claude, and Jean Roger Mfelam. "The taxation of the informal sector in the Cameroonian context: What is at stake in the formalization and transparency of informal SMEs?" In Corporate governance: Scholarly research and practice. Virtus Interpress, 2024. https://doi.org/10.22495/cgsrapp16.

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This study examines the impact of informal sector taxation on the formalization and transparency of informal small and medium-sized enterprises (SMEs) in Cameroon. It explores the perceptions of informal SME managers on the effects of this taxation in the Cameroonian context. The results show a mixed effect, with some managers fearing the negative repercussions on the survival of their businesses, while others see it as a means of formalizing and increasing transparency. The study highlights the need for public authorities to communicate more effectively on the benefits of taxation and to take

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Branten, Maret, and Jaan Alver. "Profitability Measurement and Analysis in Estonian Business Practice." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.2.

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Khasanova, Satsita Salikhovna, Iman Muslimovna Pedaeva, and Khava Aslanbekovna Delmikhanova. "Progressive Taxation: Global Practice And Prospects For Introduction In Russia." In International Conference on Social and Cultural Transformations in the Context of Modern Globalism. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.11.290.

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Vukmirović, Valentina, Željko Spasenić, and Miloš Milosavljević. "Online labor platforms and taxation: A scoping review." In International Conference on Sharing Economy and Contemporary Business Models: Theory and Practice – “IC-SHARE 2024”. University of Belgrade - Faculty of Organizational Sciences, 2024. http://dx.doi.org/10.62863/ioux9766.

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Online labor platforms have been disrupting the landscape of employment in recent years. The efficient model of taxation of this new employment model has, however, lagged. This paper aims to provide an early scoping review of the literature on the taxation of online labor platforms. When observed through the stakeholder point of view, we see that cross- and transnational, government-to-platform, and platform-to-employee relationships are the only topics examined so far. This paper can serve other scholars in navigating their investigations related to the taxation of platform work.

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Pitelin, Anatoliy. "THE ILLUSTRATIVE EXAMPLES OF JUST TAXATION OF PERSONAL INCOMES." In Theory and Practice of Institutional Reforms in Russia [Text]: Collection of Scientific Works. CEMI RAS, 2019. http://dx.doi.org/10.33276/978-5-8211-0781-7-159-170.

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Vieru, Roman, and Liliana Lazari. "Aspects of the income tax of subjects carrying out independent activities." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.25.

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In this research, a study is carried out regarding the examination of the simplified regime regarding the income tax of individuals who carry out retail trade without constituting an organizational-legal form of entrepreneurial activity. The research aims to establish the link between the fiscal regime of individuals carrying out independent activities and other existing taxation regimes. Diversifying the taxation system is important to provide opportunities to all categories of taxpayers, depending on the activities they practice. The adaptation of the taxation system to the needs of the paye

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Braūna, Inta, and Jaūlija Pouha. "Update on Tax Control Practice in Latvia in the Scope of VAT Directive 2006/112/EC." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.3.

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Tasios, Stergios, Evangelos Chytis, Evangelia Proniou, and Alexandra Charisi. "COVID-19 pandemic and its impact on the accounting profession." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp9.

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The pandemic significantly altered the working environment due to the shift to remote working, redesigned office functions and reengineered working protocols (Parker, 2020). In addition, employee stress levels increased, their autonomy and perception of hierarchy changed and relatedness within organizations was impaired (Delfino & van der Kolk, 2021). While most accounting literature focused mainly on public budgeting, accounting education, financial markets, public sector and corporate disclosure (Rinaldi, 2022) little research has been conducted on the accounting profession per se. Early

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Арабаджийская, Е. И., and Д. А. Останков. "The possibility of introducing, as well as the objective application of a progressive scale of taxation on the territory of the Russian Federation." In XXIII Международная научная конференция «Цивилизация знаний: российские реалии» «Цивилизационные задачи современного правоведения: наука, образование, практика» (стратегическая панель). Crossref, 2022. http://dx.doi.org/10.18137/cz22.2022.62.97.001.

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Статья посвящена рассмотрению сущности прогрессивного налогообложения на доходы физических лиц и его отличительным особенностям, позволяющим отличать данную систему налогообложения от других. Актуальность изучения данного явления связана с появлением нововведений в нашем налоговом законодательстве и необходимостью изучения перспектив применения данных новшеств на практике. В работе изучены примеры реализации прогрессивной шкалы налогообложения в других странах, а также приводится теоретический анализ данного вида налогообложения, подробно описывающий как его положительные, так и отрицательные

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Reports on the topic "Taxation practice"

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Mankiw, N. Gregory, Matthew Weinzierl, and Danny Yagan. Optimal Taxation in Theory and Practice. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w15071.

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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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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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van den Boogaard, Vanessa, and Fabrizio Santoro. Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.043.

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Most people in low-income countries contribute substantially to the financing of local public goods through informally generated revenue – that is, non-market payments that are not required or defined by state law and are enforced outside of the state legal system. However, very little is known about how revenue is informally generated in practice. By relying on original data from surveys with over 2,300 households and 117 community leaders in the Gedo region of south-central Somalia, this paper offers novel evidence on the magnitude and regressivity of informal revenue generation and its rela

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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority

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van den Boogaard, Vanessa, Wilson Prichard, Nikola Milicic Nikola, Matthew Benson, and Deanndre Chen. Tax Revenue Mobilisation in Conflict-affected Developing Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.009.

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Taxation is central to state building in post-conflict states. This reflects both the urgent need for revenue during post-conflict reconstruction and the broader governance implications of taxation related to state capacity building and the expansion of governmental responsiveness and accountability. In European states, taxation was historically central to enabling war and a longstanding literature suggests that conflict, or its threat, may increase tax collection. However, this centrality is not reflected in existing practice or research. It is unclear whether theoretical findings about the r

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van den Boogaard, Vanessa, and Fabrizio Santoro. Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.003.

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Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude and regressivity of IRG and its relationship with the state in a fragile context, Somalia. We rely on original data from surveys with over 2,300 households and 117 community leaders in Gedo region, as well as on extensive qualitative research. We first show that IRG is prevalent. Over 70 per cent of households report paying at least one informal tax

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Ahrenshop, Mats. Tax Earmarking and Political Participation: Theory and Evidence from Ghana Download (653.85 kB). Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.052.

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In many countries in recent decades, the practice of earmarking (that is, raising and allocating) particular taxes for specific benefits is widespread (McCleary 1991; Wagner 1991; Wilkinson 1994; Hsiung 2001). It is often promoted by international financial organisations to enhance fiscal transparency and is sometimes even a pre-condition for loan programmes in many developing countries with high levels of corruption and low levels of government accountability (Teja 1988; IMF 2007). However, recent literature has argued that earmarking (or hypothecation) can be an inefficient fiscal tool. Earm

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Munoz, Laura, Giulia Mascagni, Wilson Prichard, and Fabrizio Santoro. Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.002.

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Digital financial services (DFS) have rapidly expanded across Africa and other low-income countries. At the same time, low-income countries face strong pressures to increase domestic resource mobilisation, and major challenges in taxing the digital economy. A growing number are therefore advancing or considering new taxes on DFS. These have generated much debate and there are significant disagreements over the rationale for the taxes and their likely impacts. This paper examines three key questions that could help governments and other stakeholders to better understand the rationale for, and i

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Bandula-Irwin, Tanya, Max Gallien, Ashley Jackson, Vanessa van den Boogaard, and Florian Weigand. Beyond Greed: Why Armed Groups Tax. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.021.

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Abstract:

Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of alarm, highlighting the link between armed group taxation and ongoing conflict. Policymakers often focus on targeting the mechanisms of armed group taxation as part of their conflict strategy, often described as ‘following the money’. We argue that what is instead needed is a deeper understanding of the nuanced realities of armed group taxation, the motivations behind it, and the implications it has for an armed group’s relationship with civilian and diaspora

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