Relevant bibliographies by topics / The functioning of the tax

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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 'The functioning of the tax'

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

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Journal articles on the topic "The functioning of the tax"

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Barabash, Lesia. "Improvement of tax policy within the harmonization of the tax system of Ukraine." European Scientific e-Journal 18, no. 3 (2022): 49–56. https://doi.org/10.47451/ecn2022-04-05.

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The article considers the essence and modern conditions of tax policy functioning in Ukraine and the directions of its optimization in the context of harmonization of the tax system are offered. The formation of the author’s vision of the economic essence of tax policy was carried out on the basis of analysis of scientific opinion of scientists from different countries, as well as the official interpretation using the dialectical method. With the help of a group of analytical methods, the conditions for the functioning of Ukraine’s tax policy in pre-war and wartime were assessed. T
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Abakarova, R. Sh. "Peculiarities of the “professional income tax” tax regime." Vestnik Universiteta, no. 10 (December 11, 2020): 107–12. http://dx.doi.org/10.26425/1816-4277-2020-10-107-112.

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In the context of the widespread introduction of a tax on the self-employed in Russia, there is a need for a conceptual understanding of its role in the economic activity of citizens and the development of regions. In this regard, the article considers the results of its introduction in 2019 and the prospects for further development up to 2029. The article reviews the main aspects of the functioning of the new tax regime in relation to the professional income of the self-employed population in the Russian Federation, which were introduced by Federal Law No. 422-FZ dated on November 27, 2018 in
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Natalia, M. Selivanova, V. Hryhorieva Anna, and E. Probniak Oleksandra. "Changes in the Tax Legislation of Ukraine During Martial Law." Economics: time realities 1, no. 65 (2023): 54–60. https://doi.org/10.5281/zenodo.7924723.

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The article is devoted to the study of the essence of the functioning of tax policy in Ukraine during martial law. The main studies and publications of domestic scientists-scientists are considered, various interpretations of tax policy, its methods, principles and approaches are characterized. The main provisions on expanding the opportunities of business representatives during martial law are described. The main changes in the tax legislation of Ukraine during the martial law in relation to small business entities, namely individual entrepreneurs, are considered. The conditions of functionin
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Buthelezi, Lungisani, Lesley Stainbank, and Mary Mutanda. "Tax compliance burden on SMEs in Durban: Perspectives from tax practitioners and business owners." International Journal of Research in Business and Social Science (2147- 4478) 14, no. 4 (2025): 240–50. https://doi.org/10.20525/ijrbs.v14i4.4004.

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The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study adopted a quantitative approach using a self-administered questionnaire which was e-mailed to a sample of SMEs and tax practitioners by using a link to QuestionPro. Tax compliance was viewed as a burden by SMEs, with the majority opting to outso
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Glukh, Maryna, Julia Anistratenko, Alona Harbinska-Rudenko, Olena Melnyk, and Mariia Karmalita. "The Functioning of Tax Authorities in Countries of the European Union." Hrvatska i komparativna javna uprava 23, no. 3 (2023): 451–68. http://dx.doi.org/10.31297/hkju.23.3.2.

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The paper delves into an insightful analysis of tax authority operations in various European Union (EU) member states, including Poland, Sweden, Germany, and France. This study seeks to extract valuable lessons from their practices and apply them to the context of Ukraine. Poland's tax authority, governed by the Tax Ordinance, serves as an interesting starting point for the investigation. Sweden's National Tax Agency, operating under the Swedish Ministry of Finance but independently of the government, takes centre stage as a model of centralised tax administration based on functional principle
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PIKHNYAK, Tatiana. "TAX PREFERENCES IN THE FUNCTIONING OF BUSINESS ENTITIES DURING THE RUSSIAN-UKRAINIAN WAR." Herald of Khmelnytskyi National University. Economic sciences 316, no. 2 (2023): 213–19. http://dx.doi.org/10.31891/2307-5740-2023-316-2-34.

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The article analyzes the importance of the functioning of small business as one of the important sectors of the economy during the Russian-Ukrainian war. Their activities in partially occupied, front-line, support and safe regions were studied, in particular: the number of registered individual entrepreneurs, active individual entrepreneurs, individual entrepreneurs who ceased their activities in 2021-2023. State support measures for small business entities were considered: direct payments from the budget, tax preferences, preferential loans, measures to reduce administrative pressure. Attenti
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Grigorieva, Irina V., Sayd-Umar S. A. Vozkaev, and Lomali Kudusov. "ANALYSIS OF INDIVIDUAL TAX IDENTITY AND ITS IMPACT ON TAX LAW AND BEHAVIOR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/9, no. 147 (2024): 126–31. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.09.015.

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Public recognition of taxes is a prerequisite for compliance with tax legislation and the smooth functioning of the tax system. The social identity of taxation is based on the social identity of individuals in relation to taxation, and the formation of groups through exchange and dissemination leads to the formation of recognition of taxation by the whole society. Thus, the social identity of individual taxation has a decisive influence on tax behavior and the functioning of the tax system. The social identity of individual taxation is divided as the main dimension and the social identity of i
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Berdiyeva, Ugiloy. "TAX CLUSTERS -AN EFFECTIVE INSTRUMENT OF MODERN TAX MANAGEMENT." INNOVATIONS IN ECONOMY 5, no. 3 (2020): 34–40. http://dx.doi.org/10.26739/2181-9491-2020-5-5.

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The article reveals the need for a scientific study of the formation of tax clusters, its causes and factors, the issues of ensuring the effective functioning of tax administration, as one of the main vectors of modernization of the tax system, the introduction of tax monitoring services
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Елена Петровна, Пешкова, Трубилин Кирилл Геннадьевич, and Гречкина Ирина Николаевна. "IMPACT OF TAXES ON FUNCTIONING OF ENTERPRISES: THEORETICAL ASPECT." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 1 (2023): 140–45. http://dx.doi.org/10.22394/2079-1690-2023-1-1-140-145.

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This article assesses impact of tax payments on financial and economic condition of industrial enterprises, based on conceptual foundations of tax theory. It presents a retrospective analysis theories of taxation of different directions, which revealed presence of opposite points of view concerning necessity of enterprise taxation. Authors of article, when studying problem, turn to those aspects that arise in specific institutional conditions that accompany process of economic transformation and provide an algorithm of mutual influence of tax parameters, factors of external and internal enviro
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STOROZHUK, Iryna, and Oleksandr BRYHINETS. "Legal regulation of IT companies’ functioning in performing tax control (domestic and foreign experience)." Economics. Finances. Law 6, no. - (2023): 28–32. http://dx.doi.org/10.37634/efp.2023.6.6.

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The paper examines the peculiarities of taxation of IT technology services in Ukraine. The introduction of digital technologies in the field of taxation today is due to the need to simplify the process of processing tax information, reduce the corruption need to improve the quality of services, improve the quality of planning and forecasting the development of the fiscal system and the national economy as a whole. Digitalization can play a key role in helping tax authorities reduce administrative costs, collect more revenue more efficiently, increase transparency and service for taxpayers, and
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Dissertations / Theses on the topic "The functioning of the tax"

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Thorberg, Fred Arne. "Alexithymia and interpersonal functioning in alcohol use disorders." Thesis, Queensland University of Technology, 2009.

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All human beings experience emotion. However a number of individuals have difficulties recognizing, processing and regulating their emotions. This set of emotional "deficits' is classified as alexithymia, a multifaceted personality construct consisting of difficulties identifying feelings (DIF), difficulties describing feelings (DDF) and externally oriented thinking (EOT). The prevalence rate of alexithymia in alcohol use disorders is between 45 to 67%. A number of hypotheses related to the role of alexithymia in alcohol-dependence have been proposed, and it has been hypothesised that those wi
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Rust, Alexander. "BEPS Action 2: 2014 Deliverable Neutralising the Effects of Hybrid Mismatch Arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union." Sweet & Maxwell, 2015. http://epub.wu.ac.at/5466/1/BTR.pdf.

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This article illustrates the BEPS proposals to fight against hybrid mismatch arrangements. It concentrates on exemption / non-inclusion schemes and double deduction schemes and analyses whether these proposals are in line with the non-discrimination provisions contained in tax treaties and in the TFEU. The article comes to the conclusion that the proposals generally comply with the non-discrimination provisions. However, with regard to double deduction schemes the OECD proposes to deny a deduction in the permanent establishment state if the payments are also deductible in the head office state
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Nicolas, Miguel. "Conflits de normes entre conventions fiscales et Traité sur le fonctionnement de l'Union européenne." Thesis, Cergy-Pontoise, 2013. http://www.theses.fr/2013CERG0682.

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Les Etats membres de l'Union européenne, sont soumis à un certain nombre d'obligations résultant de leur adhésion à l'Union européenne. Ils sont notamment obligés de se conformer au droit de l'Union européenne. Dans le même temps, ces Etats ont conclus un certain nombre de conventions internationales dans différents domaines avec d'autres Etats, notamment des conventions fiscales, dans le cadre de l'élimination des doubles impositions et de la lutte contre l'évasion et la fraude fiscale internationale. L'application de ces conventions fiscales par les Etats membres de l'Union européenne, de ma
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Wong, Sin-man, and 黃倩雯. "Executive functioning of students with high functioning autism." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45589689.

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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income
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Wang, Yuan. "Tax competition, Tax policy, and Innovation." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.

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Syed, Hasan Nawaz. "Double Functioning Elements." Thesis, Virginia Tech, 2006. http://hdl.handle.net/10919/33726.

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With the increase in the number of functions in the modern age, it has become quite a challenge for an architect to satisfy the requirements and still have an appropriate architectural expression for the materials and the underlying structure. Such challenges may be found both in nature and man made machines, giving rise to elements with multiple functions. This thesis attempts to explore such precedents offered in both architecture and other areas, and apply the ideas and principles in the design of a primary school.<br>Master of Architecture
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ROGELJA, MANJA. "Benthic ecosystem functioning." Doctoral thesis, Università degli Studi di Trieste, 2016. http://hdl.handle.net/11368/2908054.

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The main aim of this doctoral research project was to assess the benthic ecosystem functioning in areas subjected to multiple and diffuse impacts. The Aeolian Islands, originated by the volcanic activity and characterised by continuous gas emissions and presence of thermal vents on the surrounding seabed, represent a good natural laboratory for global warming and carbon capture and storage (CCS) leakage studies. The aim of this work was to investigate to what extend the high CO2 alone and in combination with the high temperature affects the microphytobenthic abundance and its community composi
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Liu, Ying Galen, and 劉穎. "Reading ability and executive functioning of adolescents with high-functioning autism." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2015. http://hdl.handle.net/10722/212560.

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Background: Regarding the research on individuals with autism, more focus was on the behavioral and social aspects, whereas relatively limited attention has received in the domain of learning of this population. As the development of assessments in assessing the needs of the population is getting more comprehensive and sophisticated in recent years, there is a trend of increase in the number of children being identified with Autistic Spectrum Disorder (ASD) and were placed in general educational settings and engaged in mainstream academic curricula. 　　To survive in the mainstream educatio
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Cubel, Maria. "Income tax differentiation, equity and tax competition." Thesis, University of York, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288246.

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Books on the topic "The functioning of the tax"

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Sidorova, Elena, and Diana Boboshko. Taxes and taxation. 2nd ed. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2122898.

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The textbook contains theoretical and practical material on the sections "General provisions of the functioning of the tax system in the Russian Federation" and "Tax administration in the Russian Federation". The material is presented logically, which will allow students to consistently master lectures on the discipline "Taxes and Taxation" and consolidate their knowledge on practical examples given in the text. Meets the requirements of the latest generation of federal state educational standards for higher education. For students studying in the enlarged group of specialties 38.03.00 "Econom
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Golodova, Zhanna, A. N. Zhilkina, and O. M. Rybakova. Finance and credit. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/447391.

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The textbook reveals the basic concepts and segments of the financial market — the money market, the foreign exchange market, the securities market and the credit market. The features of the functioning and regulation of the subjects of the credit system are considered. The principles and mechanisms of formation of public finances and finances of commercial organizations are outlined. The characteristics of the tax and budget systems, the insurance sector are given. Along with the theoretical provisions, the textbook analyzes the current problems of the Russian economy.&#x0D; Meets the require
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Osterlind, Steven, and Howard Everson. Differential Item Functioning. SAGE Publications, Inc., 2009. http://dx.doi.org/10.4135/9781412993913.

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Knowles, P. Lance. Functioning in business. Longman, 1987.

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Payne, A. I. L. 1946- and Benguela Trophic Functioning Symposium (1991 : Cape Town, South Africa), eds. Benguela trophic functioning. Sea Fisheries Research Institute, 1992.

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Jillett, Rosi. Functioning in business. Longman, 1991.

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T, Everson Howard, and Osterlind Steven J, eds. Differential item functioning. 2nd ed. SAGE, 2009.

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W, Holland Paul, Wainer Howard, and Educational Testing Service, eds. Differential item functioning. Lawrence Erlbaum Associates, 1993.

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Orlov, Sergey, and Gennadiy Ivanov. Special economic areas of Russia. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/995644.

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In this tutorial, one of the first in the Russian Federation on the topic, discusses the major theoretical and practical aspects of the model of spatial development of Russia as the fundamental basis of the modern system of strategic planning. Close attention is paid to development of special (free) economic zones, territories of priority socio-economic development of the system of free ports and innovative scientific and technology centres. Important factors to attract investors, the process of progressive economic development of individual territories are a free customs area, tax and some ot
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Goldstein, Sam, and Jack A. Naglieri, eds. Handbook of Executive Functioning. Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8106-5.

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Book chapters on the topic "The functioning of the tax"

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Zhuravleva, Irina. "Digital Tax Instruments for Effective Growth and Functioning of Business Entities." In Lecture Notes in Networks and Systems. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-85608-2_8.

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Bizioli, Gianluigi. "Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea." In Studi e saggi. Firenze University Press, 2022. http://dx.doi.org/10.36253/978-88-5518-591-2.06.

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Attempts to adapt the idea of sovereignty in order to understand the phenomenon of European integration inevitably lead to two opposing theoretical representations: on the one hand, to configure European integration as a process derived from and legitimised by state sovereignty; on the other hand, on the contrary, to consider the European Union as the locus of sovereign legitimation and that this radiates out over the member states. These reconstructions are inadequate: on the one hand, they employ a notion of sovereignty that does not fit the plural organisations of state, and, in particular,
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Ozyumenko, Vladimir I. "Chapter 13. Forms of address in courtroom discourse in Englishes of the “Inner Circle”." In It's different with you. John Benjamins Publishing Company, 2023. http://dx.doi.org/10.1075/tar.5.13ozy.

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Being a pluricentric language, English exists in different varieties that have their culture-specific features at all levels of language and its functioning. This study focuses on legal English and explores forms of address and terms of reference to judges of different levels in the Englishes of the “inner circle” (Kachru 1988: 5) in a courtroom setting. The data were taken from legal documents, dictionaries, British and American corpora, some secondary sources and were studied within the framework of comparative semantic, pragmatic, discourse and cultural analysis. The findings show (1) notic
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Zhuravleva, Irina A. "Tax Support Tools for the Implementation of National Government Projects with the Digital Functioning of “Smart Government”." In Digital Transformation: What are the Smart Cities Today? Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-49390-4_8.

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Osawa, Mari. "A Reverse-Functioning System: Japan’s Social Security System and Tax Progression in the Early Twenty-First Century." In Worlds of Taxation. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90263-0_10.

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de la Torre Gonzalo, Sandra. "Management and governance of the kingdom’s finances. Financial literacy as useful knowledge in late-medieval Aragon (1365-1515)." In L’economia della conoscenza: innovazione, produttività e crescita economica nei secoli XIII-XVIII / The knowledge economy: innovation, productivity and economic growth, 13th to 18th century. Firenze University Press, 2023. http://dx.doi.org/10.36253/979-12-215-0092-9.21.

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This paper’s primary research question is to what extent change in mechanisms and instruments of financial management proceeding from trading knowledge improved the efficiency of late-medieval poli-ties. To do so, we have examined a territorial state experience in medie-val Iberia. In the mid-14th century, Aragon designed its autonomous fiscal system managed by a kingdom’s finance. The new supra-local pol-ity made use of financial accounts to keep track of revenues and to ac-cess credit, which led to the refinement of documentary practice and monitoring methods. The analysis brings up the agen
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Diril, Halit, and Cuneyt Caglayan. "Effects of Vitamins on Some Neurological Diseases." In Neurological Diseases and Treatments in Terms of Biochemistry. Nobel Tip Kitabevleri, 2024. http://dx.doi.org/10.69860/nobel.9786053359357.1.

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Vitamins are micronutrients from various food sources that the nervous system needs for proper functioning. Vitamin deficiencies or imbalances can adversely affect neuronal metabolism and lead to neurodegenerative diseases. Vitamins may have therapeutic properties in Parkinson’s disease thanks to their antioxidant and anti-inflammatory properties, while various water- and fat-soluble vitamins may help prevent amyloid beta and tau pathology in Alzheimer’s disease.
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Zasko, Vadim N. "Functioning of the Tax Administration Ecosystem: Problems and Prospects Affecting the Implementation of the Development Tasks of the Russian Economy Under Sanctions." In Intelligent Sustainable Systems. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-7886-1_34.

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Grundel, Larisa P. "A Meaningful Description of the Institutional and Legal Factors in the Functioning of the Tax Administration Ecosystem That Affect the Implementation of Economic Tasks." In Intelligent Sustainable Systems. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-7886-1_35.

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Allen, Michael F., and Brent D. Mishler. "A Phylogenetic Approach to Conservation: Biodiversity and Ecosystem Functioning for a Changing Globe." In Speciesism in Biology and Culture. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99031-2_8.

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AbstractAs late as the sixteenth century, the world was a matrix of primarily wildlands. But due to technology development and population growth, humans increasingly altered natural habitats and modified other organisms to suit our needs. The world became “all about people”—the rest of the natural world became enslaved to us. By the eighteenth and nineteenth centuries, calls emerged for conservation and the new field of ecology developed, resulting in legislation to form national parks and save endangered species (e.g., the Endangered Species Act in the US). This “one species at a time” approa
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Conference papers on the topic "The functioning of the tax"

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Diasamidze, Inga, Gia Bolkvadze, Natela Varshanidze, and Nana Zarnadze. "MACROMYCETES OF BEECH FOREST IN MTIRALA NATIONAL PARK, GEORGIA." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/3.1/s14.44.

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This review provides an overview of the diversity of macromycetes (fungi with visible fruiting bodies) in Mtirala national park beech forests, highlighting their ecological roles and significance within these ecosystems. Mtirala National Park is a protected area in Adjara region, Western Georgia. It is part of the Colchic Rainforests and Wetlands, a UNESCO World Heritage Site. Mtirala National Park Colchic broad-leaved and mixed forests include sweet chestnut and Oriental beech woods. Mount Mtirala is one of the most humid areas in the country. The fungal community in beech forests encompasses
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Zairin, Gentiga Muhammad, Hera Khairunnisa, Rochma Sudiati, Arina Luthfiana, Anisa Yuniawati, and Bella Natasha Yogasuria. "SIJAK (Tax Simulation): Application for More Tax-Conscious Generation." In 2024 4th International Conference on Electrical, Computer, Communications and Mechatronics Engineering (ICECCME). IEEE, 2024. https://doi.org/10.1109/iceccme62383.2024.10796888.

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Heviana, Rifka Nadya, Fahnun Nisa, and Levana Dhia Prawati. "Tax Digitalization and Transparency: The Role of Core Tax Administration System (CTAS) In Indonesia’s Tax Reform." In 2024 International Conference on Information Technology Systems and Innovation (ICITSI). IEEE, 2024. https://doi.org/10.1109/icitsi65188.2024.10929365.

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Xiaomei, HONG, WANG Xiubei, DAI Yihao, and ZHANG Jian. "Big Data Tax Administration and Tax Compliance — Based on the Game Analysis between Tax Authorities and Enterprises." In The 14th International Conference on Logistics and Systems Engineering. Aussino Academic Publishing House, 2025. https://doi.org/10.52202/078960-0007.

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Furman, Łukasz, and Witold Furman. "Tax Costs Related to Functioning of Selected Intangible Assets." In Hradec Economic Days 2019, edited by Petra Maresova, Pavel Jedlicka, and Ivan Soukal. University of Hradec Kralove, 2019. http://dx.doi.org/10.36689/uhk/hed/2019-01-023.

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Шумилина, Вера, Vera Shumilina, Анастасия Борзых, Anastasia Borzykh, Александр Трандофилов, and Alexander Trandofilov. "THE BASIC DIRECTIONS OF PERFECTION OF TAX SYSTEM." 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_5c50616eb45593.78755873.

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The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.
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Kałążny, Adam. "The Impact of Changes in the Interpretation of Normative Acts on the Stimulating Function of the Tax on the Example of The Polish Real Estate Tax." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.04.

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The article presents the issue of variability in the approach to the interpretation of tax law by courts. The author’s goal is to determine how changes in the approach to the interpretation of regulations may affect the implementation of the tax stimulating function. The analysis was carried out on the example of Polish regulations governing real estate tax, in particular providing for two types of tax exemptions: for harbour infrastructure and for railway infrastructure. Since in Poland the real estate tax paid on infrastructure facilities is a significant burden for entrepreneurs, tax exempt
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Matchekhin, Victor. "Фактическое Право на Доход в Налоговом Праве России: Основные Этапы Развития". У The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.11.

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The concept of the beneficial ownership on income has been contained in Russian international tax treaties for more than 30 years. During this time, the tax authorities of Russia have formed practical approaches to the implementation of this concept, issuing instructions, recommendations and clarifications of the provisions of international tax treaties. The concept has experienced the first serious test in relation to the taxation of interest income paid on commercial Eurobonds of Russian issuers. But the active practice of applying this concept began in 2015, when the Tax Code of the Russian
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Gorgol, Andrzej. "Agricultural tax incentives to stimulate economic investment in Poland." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.22.

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To induce a taxpayer to act in a manner consistent with the objectives of the tax policy of the state, it is necessary to apply appropriate tax instruments, which are measures for the implementation of the incentive function of agricultural tax. Th ese primarily include tax exemptions and reliefs. The subject of this study includes issues related to the use of tax instruments to stimulate the economic investments of agricultural taxpayers. The author’s research intention is to demonstrate the truthfulness of the thesis that the effectiveness of these incentives is not optimal and can be increa
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Božić, Vanda, and Suzana Dimić. "Poreski obveznik u ulozi korisnika poreskih usluga kao prevencija poreskog kriminaliteta." In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.595b.

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Tax collection provides funds for the optimal functioning of the social order. Because taxation reduces disposable income, taxpayers often resort to various forms of tax evasion. Modern tendencies in the development of public administration influenced by the idea of New Public Management influence the modification of the traditional relationship between tax authorities and taxpayers. Instead of a subordinate subject of the tax relationship, the taxpayer becomes a user of tax services. Changing the role of the taxpayer, by developing a modern tax system in the direction of cooperation between t
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Reports on the topic "The functioning of the tax"

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Wampler, Brian, Michael Touchto, and Timothy Kiprono. Building Trust and Tax Morale in Kenya’s Counties: An Evaluation of Participatory Budgeting. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.097.

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Governments around the world are adopting various participatory institutions to incorporate citizens directly into policymaking venues – to allow them to express their preferences, and to select public services that might better address their basic needs. The current wave of governance reform focuses on the adoption of institutions that promote transparency and participation in the hope of generating better public services – and, more broadly, perceptions of reciprocity and accountable governance. Through building reciprocity and accountability, it is hoped that participatory institutions will
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Revi, Aromar, Madhumitha Srinivasan, Amir Bazaz, Manish Dubey, and Midhat Fatima Safdar. Indian Municipal Finance 2022. Indian Institute for Human Settlements, 2022. http://dx.doi.org/10.24943/imf02.2022.

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The Constitution (Seventy-fourth) Amendment Act 1992 sought to empower urban local bodies as a third-tier of governance. Thirty years hence, the reality of Indian ULBs is far from their initial aspirations. ULBs in most states continue to struggle on almost all dimensions of the funds, functions, and functionaries continuum. Most have limited autonomy of functioning and capacities for planning, budgeting, expenditure management, procurement, implementation, and monitoring. The fiscal space for ULBs has been shrinking in most states, especially with constraints in expansion of the overall tax b
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Vlaicu, Razvan. Inequality Persistence and Policymaking Constraints: Explaining Regional Data Patterns. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005189.

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In well-functioning democracies, the policymaking process should in principle respond to persistent economic inequality with corrective policies. This process is set in motion through majority demands for redistributive taxation and spending that elected representatives eventually supply through policies designed to alleviate inequality. Policymaking constraints on both the demand side and the supply side have, however, considerably limited the extent of redistributive policies in Latin America. This paper explores recent data patterns from national and micro data to provide several process-ce
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Vlaicu, Razvan. Inequality Persistence and Policymaking Constraints: Explaining Regional Data Patterns. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0012973.

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In well-functioning democracies, the policymaking process should in principle respond to persistent economic inequality with corrective policies. This process is set in motion through majority demands for redistributive taxation and spending that elected representatives eventually supply through policies designed to alleviate inequality. Policymaking constraints on both the demand side and the supply side have, however, considerably limited the extent of redistributive policies in Latin America. This paper explores recent data patterns from national and micro data to provide several potential
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Andrian, Leandro Gaston, Oscar Valencia, Jorge Hirs, and Ivan Leonardo Urrea Rios. Fiscal Rules and Economic Cycles: Quality (Always) Matters. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004570.

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Governments can issue public debt for both good and bad reasons. The former include intertemporal tax smoothing, fiscal stimulus, and asset management. In contrast, the bad reasons, which generate higher indebtedness, are mainly associated with political cycles, rent capture, intergenerational transfers, and common pool problems. Fiscal rules aim to eliminate the problem of time inconsistency of public finances and minimize debt accumulation by setting debt limits. Despite the theoretical relevance of fiscal rules and institutions to the proper management of fiscal processes in different count
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King, Raymond E., Paul Retzlaff, Erica Barto, Malcolm J. Ree, Mark S. Teachout, and Thomas R. Carretta. Pilot Cognitive Functioning and Training Outcomes. Defense Technical Information Center, 2012. http://dx.doi.org/10.21236/ada566316.

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Chumak, Victor, and Ihor Shavliakov. Local Government Functioning and Reform in Ukraine. By- og regionforskningsinstituttet NIBR, 2009. http://dx.doi.org/10.7577/nibr/samarbeidsrapport/2009/3.

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Naitoh, Paul, and Robert G. Angus. Napping and Human Functioning during Prolonged Work. Defense Technical Information Center, 1987. http://dx.doi.org/10.21236/ada190228.

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Cabral, Marika, and Caroline Hoxby. The Hated Property Tax: Salience, Tax Rates, and Tax Revolts. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18514.

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Waud, Roger. Tax Aversion, Deficits and the Tax Rate-Tax Revenue Relationship. National Bureau of Economic Research, 1985. http://dx.doi.org/10.3386/w1533.

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