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Journal articles on the topic 'Taxation practice'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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Rakhymbaev, A. B., R. Zh Kalgulova, and M. R. Karipova. "WORLD PRACTICE OF MOTOR VEHICLE TAXATION." Vestnik of M. Kozybayev North Kazakhstan University, no. 4 (56) (January 10, 2023): 99–108. http://dx.doi.org/10.54596/2309-6977-2022-4-99-108.

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The tax on vehicles is classified as direct and is credited to local budgets. Its role in the revenues of local budgets of the leading countries of the world is constantly increasing, as the number of vehicles has a constant upward trend. Even with the destruction of transport and logistics chains in the world, the number of cars is growing due to the emergence of new types of vehicles. In the near future, a transport revolution is expected in the world. And this is due not only to the growing use of electric vehicles, but also to the introduction of non-traditional modes of transport into the

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12

Söderström, Johanna, and Lise Rakner. "Imagined solidarity around tax practices: a two-dimensional framework based on motivating logic and group boundaries." Journal of Modern African Studies 62, no. 2 (2024): 153–73. https://doi.org/10.1017/s0022278x24000375.

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AbstractUnderstanding why citizens are willing to finance public goods is central to development and state capacity. Taxation can contribute to the common good, yet particularly in developing contexts, citizens may not benefit – or contribute – equally from such resources or across their lifetimes. How do taxpayers link solidarity to the practice of paying taxes? Taxation makes solidarity visible, but taxation practices also produce and shape solidarity. To enable further scrutiny of the perceived linkages between taxation, ideas around redistribution, and solidarity we develop a framework of

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Boykabilov, Bahadir. "PECULIARITIES OF TAXATION OF GOODS IN UZBEKISTAN." Economics and education 24, no. 4 (2023): 140–45. http://dx.doi.org/10.55439/eced/vol24_iss4/a21.

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The article examines the necessity, essence and factors, goals, objectives and problems of managing the practice of taxation of excisable goods at the present stage of economic liberalization. The features of creative approaches to effective measures for managing the practice of taxation of excisable goods in the development of the country are scientifically substantiated, the possibilities of improving the practice of taxation are studied and recommendations are developed.

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Besdy, Besdy, Pony Pony, Abraham Abraham, and Ariman Sitompul. "Comparison of Transfer Pricing methods and their application in disputed tax cases in Indonesian courts." Legalpreneur Journal 2, no. 2 (2024): 197–205. http://dx.doi.org/10.46576/lpj.v2i2.4402.

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Transfer pricing is a trending topic of taxation in various worlds, not least in Indonesia. Directorate General of Taxation is very aggressive to supervise and monitor the practices of transfer pricing conducted by the taxpayer, because it is not just a case of fictitious tax refunds and tax realtor practices that erode the potential for state revenue from taxes, but the practice of tax evasion in the process transfer pricing is also considered a lot of harm to tax revenue. Transfer pricing practice is actually a common practice and commonly practiced by companies group companies. However, thi

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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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Зотиков, Н. З. "SPECIAL TAX TREATMENTS: APPLICATION PRACTICE." Surgut State University Journal 12, no. 2 (2024): 32–41. http://dx.doi.org/10.35266/2949-3455-2024-2-4.

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Russia lags behind developed countries in terms of small business development indicators. The role and relevance of small businesses in Russia’s economy are especially increasing under the economic instability caused by the West imposing greater pressure through sanctions in order to weaken Russia’s economy. The subject of the study is the current taxation system for small and medium-sized businesses. The study aims to assess the effectiveness of the applied special tax treatments and the changes made to them following the elimination of the single tax on imputed income. The objective of the s

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Mayburov, I. A., Y. B. Ivanov та A. M. Grinkevich. "ХI International Symposium “Theory and Practice of Tax Reforms”". Economics, taxes & law 12, № 5 (2019): 163–70. http://dx.doi.org/10.26794/1999-849x-2019-12-5-163-170.

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The article is prepared following the ХI International Symposium “Theory and Practice of Tax Reforms” held 30 June — 6 July 2019 in Tomsk Institute of Economics and Management, Tomsk State University. The subject of the discussion is theoretical and practical aspects of taxation and tax administration transformation in digital economy. In the symposium, 95 specialists from 40 Universities from 26 cities of six countries (Russia, Belorussia, Germany, China, Slovenia and Ukraine) and 35 higher educational institutions took part. The event was organized by Tomsk State University, Ural Federal Uni

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Il’in, Andrei V. "VALID TAX LIABILITY OF ORGANIZATIONS ON INCOME TAX. ISSUES OF THEORY AND PRACTICE." RSUH/RGGU Bulletin. Series Economics. Management. Law, no. 4 (2023): 100–125. http://dx.doi.org/10.28995/2073-6304-2023-4-100-125.

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The subject of the study is the mechanism used by tax authorities to charge income tax to organizations. The relevance of the study is due to the systematic incomplete accounting by the tax authorities in the implementation of tax control of expenses incurred by organizations that overestimate their financial results, leading to the economically unjustified and excessively high direct taxation in all types of economic activity. The purpose of the study is to form a direction for improving the mechanism for calculating corporate income tax used by tax authorities in the implementation of tax co

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Borshchevskyy, O. "Taxation of a lawyer’s income: the practice of the Republic of Poland." Uzhhorod National University Herald. Series: Law 2, no. 78 (2023): 321–25. http://dx.doi.org/10.24144/2307-3322.2023.78.2.51.

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The national legislation in the area of taxation of lawyer’s income is at the stage of legal regulation change. This is caused by a number of factors, including internal factors related to ensuring the independence of the legal profession, eliminating discrimination against a lawyer as a self-employed person compared to entrepreneurs, and external factors such as a pandemic and war. Orientation in the legal settlement of this issue should be directed to the practice of the countries of the European Union. The experience of the Republic of Poland, which borders our country, survived

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20

Snape, John, and Jeremy de Souza. "Environmental Taxation Law: Policy, Contexts and Practice." European Energy and Environmental Law Review 15, Issue 4 (2006): 114–15. http://dx.doi.org/10.54648/eelr2006012.

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21

Garnaut, Ross. "Principles and Practice of Resource Rent Taxation." Australian Economic Review 43, no. 4 (2010): 347–56. http://dx.doi.org/10.1111/j.1467-8462.2010.00616.x.

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22

Aliev, B. Kh. "Taxation: modern problems of theory and practice." Herald of Dagestan State University 33, no. 1 (2018): 6–10. http://dx.doi.org/10.21779/2500-1930-2018-33-1-6-10.

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23

Davydenko, Nadiia, Zoia Titenko, Kateryna Shevchuk, and Alina Buriak. "Environmental Taxation: Ukrainian Realities and European Practice." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (December 13, 2022): 1948–55. http://dx.doi.org/10.37394/23207.2022.19.174.

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Environmental protection is a necessary element of the state strategy of sustainable development. Taxes are an effective tool of environmental policy in many countries of the world. The level of environmental protection in Ukraine is low. According to the ecological component of sustainable development, Ukraine ranks 109 out of 180 countries in the world in 2020. Therefore, taxation is not a sufficiently effective tool of environmental policy in Ukraine. Ukraine's international obligations regarding environmental protection and promotion of long-term goals of sustainable development determine

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Monkam, Nara F. "Property taxation in Senegal : Legislation and practice." Journal of Property Tax Assessment & Administration 8, no. 3 (2011): 41–60. https://doi.org/10.63642/1357-1419.1133.

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25

Tuan Nguyen, Anh, Tung Dao Nguyen, and Hien Thu Nguyen. "Study The Link Between Accounting and Taxation Practice in Vietnam." Journal of Accounting and Taxation 1, no. 1 (2021): 12–24. http://dx.doi.org/10.47747/jat.v1i1.434.

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The objective of the study is to analyze and evaluate the link between accounting and taxation through the synthesis of domestic and foreign studies, combined with analysis of specific regulations in Vietnam. The study identifies 11 contents that have an interference between accounting and tax to conduct surveys in enterprises. After analyzing and explaining the survey results, the researcher decides to choose 06 representative contents in choosing the rules according to the level (low, medium, high) to conduct the analysis. The research results show that the tendency to choose to use accounti

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Pomulieva, Valentyna. "WORLD EXPERIENCE OF CARBON TAXATION AND ITS IMPLEMENTATION INTO DOMESTIC PRACTICE." INNOVATIVE ECONOMY, no. 1 (2022): 122–28. http://dx.doi.org/10.37332/2309-1533.2022.1.16.

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Purpose. The aim of the article is to study the global experience of taxation of carbon emissions and the expediency and possibility of its implementation into domestic practice. Methodology of research. The combination of both general scientific and specific research methods (in particular, methods of description and comparison, monographic, generalization, etc.) made it possible to substantiate the reasons for the insufficient effectiveness of the mechanism of taxation of carbon emissions and to modify it according to a stimulating approach. Findings. It is substantiated that the mechanism o

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Alm, James, and Mikhail I. Melnik. "Taxing the “Family” in the Individual Income Tax." Public Finance and Management 5, no. 1 (2005): 67–109. http://dx.doi.org/10.1177/152397210500500101.

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In this paper we examine international practices in the ways in which the individual income tax is applied to families, focusing upon country practices in OECD countries. We find that countries differ significantly in their taxation of the family, but that the dominant practice is the choice of the individual rather than the family as the unit of taxation. We also calculate the income tax consequences for “representative” taxpayers across these countries, and find that the differences in taxes between singles and married couples can often be quite large. We conclude that choosing the individua

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Lisnichuk, Oksana. "Property tax as the basis of local budgets formation: domestic practice and foreign experience." University Economic Bulletin, no. 42 (June 19, 2019): 190–99. http://dx.doi.org/10.31470/2306-546x-2019-42-190-199.

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Nowadays the necessity of studying the foreign experience in property taxation, including the experience of the Federal Republic of Germany (hereinafter Germany), is due to the need of increasing the cash income of municipal formations as well as of enhancing the effectiveness and potential of this tax as a whole. In the works of Ukrainian scientists an analysis of the problems existing in the property taxation system in Ukraine was carried out. In particular, the issues of regulating the real estate tax in Ukraine and improving the taxation system as the basis for local budgets formation are

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Oleksich, Zh, N. Ovcharova, and M. Horodetska. "WORLD EXPERIENCE OF INDIVIDUAL INCOME TAXATION AND REALITIES OF TAXATION IN UKRAINE." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 4 (2022): 15–24. http://dx.doi.org/10.21272/1817-9215.2022.4-2.

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Currently many of the problems that foreign countries have to solve in relation to the transformation processes which affect the financial stability of their economies are similar in nature to the problems that exist in Ukraine. Therefore, studies of foreign practices of personal income taxation are extremely relevant. The article analyzes the experience of foreign countries in the field of personal income taxation and presents the author's views on the possibility of its implementation in domestic tax practice. Methods of personal income taxation in different countries of the world are consid

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Zatsarnaya, N. A. "Ecological taxation in the world theory and Russian practice: Theoretical aspects." Finance and Credit 26, no. 5 (2020): 1135–50. http://dx.doi.org/10.24891/fc.26.5.1135.

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Subject. This article discusses the theoretical aspects of definition and identification of the Ecological Taxation category. Objectives. The article aims to clarify the Ecological Taxation term, classify ecological taxes according to the features identified in the formulation of the definition and analyze the tax system of Russia. Methods. For the study, I used the methods of analysis and synthesis, and classification. Results. The article refers to the problems of interpreting the Ecological Taxation term and gives its original definition, on the basis of which it is proposed to classify tax

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Pechman, Joseph A. "Tax Reform: Theory and Practice." Journal of Economic Perspectives 1, no. 1 (1987): 11–28. http://dx.doi.org/10.1257/jep.1.1.11.

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The Tax Reform Act of 1986 is the most significant piece of tax legislation enacted since the income tax was converted to a mass tax during World War II. After decades of erosion, the individual and corporate income tax bases were broadened and the revenues were used to reduce tax rates. Loopholes and preferences that were formerly considered sacrosanct were eliminated or moderated despite the determined opposition of powerful pressure groups. Comprehensive income taxation, which had earlier been regarded as an impossible dream, carried the day with strong bipartisan support. I will trace the

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Capito, A. "ADDING VALUE FROM A TAXATION PERSPECTIVE." APPEA Journal 35, no. 1 (1995): 716. http://dx.doi.org/10.1071/aj94045.

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Adherence to 'best practice' methodologies requires all corporations to review the structure of, and resources devoted towards, their tax function. A number of observations in respect of best practice initiatives in the tax function arena are detailed.

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Prabasari, Bonita, Lilik Rohmawati, and Erlina Dewi Endah Amaliyah. "Pelatihan Perpajakan UMKM di SMKN 2 Semarang." Literasi Jurnal Pengabdian Masyarakat dan Inovasi 3, no. 1 (2023): 304–9. http://dx.doi.org/10.58466/literasi.v3i1.1261.

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The lack of student skills, especially in the practice of tax reporting and socialization of tax reporting for students, makes training necessary for students, where this understanding will be embedded in the minds of students when they can become taxpayers. Therefore, the community service team at the Semarang University proposed training activities on MSME taxation for students at SMKN 2 Semarang. The purpose of holding this activity is to provide tax reporting practices in accordance with applicable regulations and increase self-awareness to comply with paying taxes. Community service activ

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Randjelovic, Sasa. "Dual income tax: An option for the reform of personal income tax in Serbia?" Ekonomski anali 53, no. 178-179 (2008): 183–97. http://dx.doi.org/10.2298/eka0879183r.

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Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

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劉穎勳, 劉穎勳, та 封昌宏 Ying-Hsun Liu. "不動產信託課稅實務". 月旦會計實務研究 46, № 46 (2021): 013–20. http://dx.doi.org/10.53106/252260962021100046001.

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陳麗玲, 陳麗玲. "農地傳承──租稅實務". 月旦財稅實務釋評 26, № 26 (2022): 044–54. http://dx.doi.org/10.53106/270692572022020026006.

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Zhelekhovska, Tetiana. "Legal mechanism of avoiding double taxation in the European Union." Visegrad Journal on Human Rights, no. 4 (December 26, 2023): 103–10. http://dx.doi.org/10.61345/1339-7915.2023.4.18.

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The article titled “Legal Mechanism of Avoiding Double Taxation in the European Union” provides a comprehensive examination of the intricate legal framework established within the European Union (EU) to tackle the pervasive issue of double taxation. The contemporary landscape of the European Union is characterized by a dynamic and interconnected economic environment, fostering a thriving cross-border business ecosystem. However, this vitality often encounters significant impediments in the form of double taxation, where individuals or entities are subject to taxation in multiple EU membe

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NIKITINA, Angelica, Ekaterina ZHILINA, and Zlata FAZLETDINOVA. "Features of management business activities based on a patent in the Republic of Bashkortostan." Vestnik BIST (Bashkir Institute of Social Technologies), no. 1(50) (March 31, 2021): 74–80. http://dx.doi.org/10.47598/2078-9025-2021-1-50-74-80.

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This article discusses the issues of tax accounting based on the application of the patent system in the Republic of Bashkortostan. This taxation system has entered the practice of tax accounting since 2013 and has established itself as the simplest and most accessible for beginner entrepreneurs. This taxation system is most beneficial for entrepreneurs who receive high income from their activities, which exceeds the amount of potential income. The advantages and disadvantages of the patent taxation system in comparison with other special regimes are determined. Possible prospects for expandin

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Sergey I., Grachev, and Klimchenkov Oleg I. "Recreation of the Direct Taxation System in the RSFSR (1921–1923)." Общество: философия, история, культура, no. 1 (January 22, 2025): 71–79. https://doi.org/10.24158/fik.2025.1.8.

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This scientific article examines the historical aspects of tax policy, as well as the organizational and tactical fea-tures involved in the reconstruction and establishment of the practice of direct taxation within the taxation sys-tem of the Soviet state during the initial period of the New Economic Policy (NEP) in the country. The replace-ment of the food and raw material requisitioning system with a natural tax was the state’s response to the dis-content expressed by workers and peasants regarding the prevailing economic policies. The Soviet state builds its taxation system primarily on the

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Bala, Hussaini, Abdulaziz S. Al Naim, Armaya’u Alhaji Sani, and Abdulrahman Alomair. "Assessing the Role of Board Structure on the Nexus between Green Innovations, Green Taxation, and Cosmetic Accounting Practice in Nigeria." Sustainability 16, no. 16 (2024): 6919. http://dx.doi.org/10.3390/su16166919.

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Nigeria is a foremost oil producer in Africa, and thus faces substantial environmental issues like pollution and climate change. Therefore, since green taxation and green innovation emphasize inventing new technologies, mitigating environmental damage, and stimulating sustainability, understanding and encouraging green taxation and green innovation might aid in reducing these environmental challenges and protect natural resources. This study therefore explored the influence of board structure on the link between green taxation, green innovation, and cosmetic accounting practices of firms. This

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Howard Miller, Alfred. "Using unsupervised machine learning to model tax practice learning theory." International Journal of Engineering & Technology 7, no. 2.4 (2018): 109. http://dx.doi.org/10.14419/ijet.v7i2.4.13019.

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The aim of this study was to utilize unsupervised machine learning framework to explore a dataset comprised of assessed output by Bachelors of Business, Taxation learners over four successive semesters. The researcher sought to motivate deployment of an evidence-supported, data-driven approach to understand the scope of student learning from a bachelor’s degree in business class taxation class, as a tool for accreditation reporting purposes. Outcomes from the data analysis identified four factors; two related to tax and two related to learning. These factors are, tax theory, and tax practice,

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Yurchuk, O. V. "Taxation of Transactions for the Provision of Health Care Services by Health Care Institutions: Question of Theory and Practice." Medicne pravo, no. 1(31) (March 24, 2023): 58–65. http://dx.doi.org/10.25040/medicallaw2023.01.058.

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In Ukraine, the obligation to pay taxes and fees in the manner and amounts established by law is constitutionally established, and it is determined that the taxation system is established exclusively through the adoption of relevant laws. The article highlights the main aspects of taxation and exemption from taxation of operations for the provision of health care services by health care institutions. The procedure for taxation with value added tax on operations for the supply of health care services by health care institutions has been disclosed. The publication contains an overview of the mai

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Skrypnyk, Svitlana, Hanna Holovchak, and Inesa Shepel. "WORLD PRACTICES OF ACCOUNTING AND TAXATION OF CRYPTOCURRENCIES." Problems of Innovation and Investment Development, no. 27 (December 21, 2021): 44–56. http://dx.doi.org/10.33813/2224-1213.27.2021.5.

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The aim of the article is original research on modern conceptual frameworks and approaches, the mechanism for regulating the cryptocurrency market in foreign countries, in particular research on current practice around the world virtual money accounting procedure and taxation. The methodology of the survey. Comparison, methods of abstraction, analysis and generalization, graphic and tabular modeling are the research methods which were used in the article. The scientific novelty. It is defined, that the world experience in regulating the cryptocurrency market is more progressive than on domesti

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Shukrullo, Abdullazoda. "Individuals Get From The Income Tax Rate Optimization In Foreign Countries Experiences Of Uzbekistan, Introduction To The Practice Of Importance." International Journal Of Management And Economics Fundamental 5, no. 6 (2025): 99–102. https://doi.org/10.37547/ijmef/volume05issue06-20.

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This article analyzes the system of taxation of the individual in the format of incoming foreign countries, advantages and disadvantages of progressive and proportional taxation model. Example of unified tax policies and proposals for improving and developing countries are studied on a comparative analysis of the tax system based on the premium developer with the undp.

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СТЕБА, Н. Д. "TAXATION OF PROFITS IN RUSSIAN AND WORLD PRACTICE." Экономика и предпринимательство, no. 1(150) (May 27, 2023): 318–21. http://dx.doi.org/10.34925/eip.2023.150.1.065.

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В статье определены особенности налогообложения прибыли в российской и мировой практике. Проведенный анализ содержит выводы о значимости применения налоговых инструментов, стимулирующих инвестиционную активность организаций в рамках взимания налога на прибыль организаций. Результаты исследования представляют практическую значимость при определении направления развития налогообложения прибыли организаций в целях стимулирования инвестиционной направленности экономики. The article defines the features of profit taxation in Russian and world practice. The analysis contains conclusions about the im

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Bezdenezhnykh, Marina, and Nina Sevostyanova. "Stimuli for Innovation: Russian Taxation Legislation and Practice." Ideas and Ideals 2, no. 1 (2015): 57–67. http://dx.doi.org/10.17212/2075-0862-2015-1.2-57-67.

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Ikeotuonye, Chiadiaka Matilda, and Chinelo Priscilia Igwe. "An Examination of Land-Based Taxation Practice for Land Instrument Registration in Anambra State." International Journal of Civil Engineering, Construction and Estate Management 11, no. 1 (2023): 23–44. http://dx.doi.org/10.37745/ijcecem.14/vol11n12344.

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Instrument registration is the process of registering an instrument with the appropriate local or state government agency. Taxation of instruments is the process of imposing a tax on instruments such as mortgages, deeds, and other documents. Taxation is typically done by the local or state government to generate revenue. It is important to note that taxation may vary by state or jurisdiction. This paper however examined land-based taxation practice for instrument registration on Anambra State. Findings indicated among others that that the land-based taxes levied for instrument registration wer

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Gurinenko, Anastasia E., Nikolay R. Izralovsky, and Aleksandr E. Kulpin. "Challenging Issues of Self-Taxation of Citizens in Materials of the Law Enforcement Practice." Municipal property: economics, law, management 2 (May 30, 2024): 19–23. http://dx.doi.org/10.18572/2500-0349-2024-2-19-23.

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This article presents the results of monitoring law enforcement on the issue of self-taxation of citizens. In the course of the study, the authors established the lack of uniformity of judicial practice at all stages of establishing and fulfilling the obligation to pay self-taxation funds. The authors point to the need to amend the legislation.

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Bazov, Viktor. "Controlled foreign companies (CFC/КІК): concept and principles of taxation". Slovo of the National School of Judges of Ukraine, № 4(33) (15 березня 2021): 110–19. http://dx.doi.org/10.37566/2707-6849-2020-4(33)-9.

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The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for

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Hamamoto, Yukiya. "Possible Limitations to the Role of Subsequent Agreements and Subsequent Practice – Viewed from Some State Practices." International Community Law Review 22, no. 1 (2020): 61–83. http://dx.doi.org/10.1163/18719732-12341421.

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Abstract The International Law Commission completed its work on subsequent agreements and subsequent practice in relation to the interpretation of treaties. While acknowledging the importance of the work, this article attempts to highlight some issues that may limit treaty interpretation through subsequent agreements and subsequent practice. Concrete examples of treaties on the avoidance of double taxation and a treaty ending a war are used to illustrate such potential limitations.

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