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Journal articles on the topic 'Unjustifi ed tax benefit'

Author: Grafiati
Published: 2 June 2025
Last updated: 31 July 2025

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1

IEFYMENKO, Tetiana, Yurij IVANOV, and Vlada KARPOVA. "Tax incentives under martial law: compliance-risk management." Fìnansi Ukraïni 2022, no. 4 (2022): 7–26. http://dx.doi.org/10.33763/finukr2022.04.007.

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Introduction. In the conditions of the armed aggression of the Russian Federation against Ukraine, the need arose to amend the current legislation aimed at overcoming the negative phenomena in the economic, social and defense spheres. Problem Statement. During the two months of martial law, six laws were passed that amended the current tax rules and provided benefi ts to certain categories of taxpayers. At the same time, most legislative acts were adopted without proper fi nancial, economic and scientifi c justifi cation for their adoption. Th is has led to fi scal risks, which are discussed i
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2

Nogina, Oksana A. "The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient." Theoretical and Applied Law, no. 3 (June 7, 2020): 79–83. https://doi.org/10.5281/zenodo.15425687.

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This article is devoted to the actual problem of analyzing the signs of an additional payment for excise duties, the obligation to pay which arises in connection with exceeding the maximum volume of sales of excisable goods at the end of the calendar year. The article analyzes the problems of tax regulation calculation of anadditional payment by the settlement method when determining the unfounded tax benefi t received by the taxpayer. 
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3

Dorigo, Stefano. "Il dovere fiscale tra crisi economica ed emergenza pandemica: c'è spazio per la solidarietà?" La Nuova Giuridica 1, no. 1 (2022): 60–85. http://dx.doi.org/10.36253/lng-1816.

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The global economic crisis and, later, the pandemic have shaken many certainties in global society, primarily that of the possibility of unrestricted growth of the economy and prosperity. It has been realised that the crisis ⎼ severely affecting citizens and businesses ⎼ calls for a renewed role for the state; and that, however, the state can only intervene if it has adequate resources to redistribute among its members according to their degree of need. However, state coffers have long been strained by tax evasion, both domestically and internationally, to the benefit of a group of shrewd oper
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4

Naidenko, Oleksii. "Justification of tax regulation tools to support the poor." Economics of Development 18, no. 3 (2020): 45–57. http://dx.doi.org/10.21511/ed.18(3).2019.05.

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The system of taxation of personal income in Ukraine does not allow fully implementing the principle of social justice, which is regulated by the Tax Code of Ukraine. This is because in many cases, the taxpayers’ solvency is not taken into account when setting tax rates. The Ukrainian legislation does not regulate the list of poor people, and there is no clear compensatory mechanism of assistance to these social groups. As a result, the number of poor people is growing and, therefore, the social tension is increasing in Ukraine. The article focuses on the poor performance of Ukraine in various
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5

Sjoquist, David L. "David M. G. Newbery, (Ed.), Tax and Benefit Reform in Central and Eastern Europe." Journal of Comparative Economics 25, no. 3 (1997): 468–72. http://dx.doi.org/10.1006/jcec.1997.1454.

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6

WALKER, ROBERT. "DOES WORK WORK?" Journal of Social Policy 27, no. 4 (1998): 533–42. http://dx.doi.org/10.1017/s0047279498005418.

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Alan Deacon (ed.), From Welfare to Work, IEA Health & Welfare Unit, 1997, 155 pp., £8.00 paper.Karen Gardiner, Bridges from Benefit, Joseph Rowntree Foundation, York, 1997, 60 pp., £11.95 paper.Alex Bryson, Reuben Ford and Michael White, Making Work Pay, Joseph Rowntree Foundation, York, 1997, 89 pp., £11.95 paper.Jane Millar, Steven Webb and Martin Kemp, Combining Work and Welfare, Joseph Rowntree Foundation, York, 1997, 59 pp., £11.95 paper.For the new Labour government, employment is the key to the reform of welfare. While the same could be said of the first post-war Labour government,
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7

Hays, Steven W., and Nicholas P. Lovrich. "Book Reviews : Salisbury, Dallas L., Ed. (1984). Why Tax Employee Benefits? Washington, D.C.: Employee Benefit Research Institute. 105 pages, $14.00." Review of Public Personnel Administration 6, no. 1 (1985): 86–89. http://dx.doi.org/10.1177/0734371x8500600108.

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8

Fazio, Adriano. "Trust e convenzioni contro le doppie imposizioni: punti fermi e questioni aperte (CTR Abruzzo, 22 febbraio 2022)." Trusts, no. 4 (August 4, 2022): 752–58. http://dx.doi.org/10.35948/1590-5586/2022.161.

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Tesi Nonostante la fattispecie sottostante la sentenza della CTR dell’Abruzzo, 22 febbraio 2022, n. 94, sia davvero peculiare e la sua descrizione, a larghi tratti oscura, è condivisibile il monito che viene lanciato: per fruire dei benefici convenzionali, la qualifica di beneficiario effettivo deve essere dimostrata sul piano «sostanziale», attraverso documentazione comprovante l’esistenza dei requisiti soggettivi ed oggettivi in capo a colui che assume di essere il percettore finale del reddito.   The author’s view Although the case underlying the judgment of the Abruzzo Regional Ta
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9

الأردن, مكتب المعهد في. "عروض مختصرة". الفكر الإسلامي المعاصر (إسلامية المعرفة سابقا) 9, № 34-33 (2003): 264–47. http://dx.doi.org/10.35632/citj.v9i34-33.2835.

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 . إسلامية المعرفة عند السيد محمد باقر الصدر. حسن أحمد سالم العمري. بيروت: دار الهادي للنشر، 2003م، 176 ص.
 علم الكلام الجديد: نشأته وتطوره. إبراهيم بدوي، بيروت: دار العلم، 2002، سلسلة عالم الفلسفة والعرفان، 190 ص.
 الرؤية الكونية من المادية إلى العرفان. تأليف شادي فقيه، سلسلة عالم الفلسفة والعرفان رقم 9، بيروت: دار العلم، 2003، 232 ص.
 السلطة والمعارضة في الاسلام: بحث في إشكالية الفكرية والاجتماعية (11-132ﻫ)، زهير هواري، بيروت: المؤسسة العربية للدراسات والنشر، الطبعة الأولى، 2003، الحجم 612 صفحة.
 المدخل العلمي والمعرفي لفهم القرآن الكريم: نظرات في التجديد المنهجي. ت
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10

Ткаченко, Т., T. Tkachenko, М. Кузнецова, and M. Kuznecova. "Main Tax Evasion Schemes Used in International Practice." Auditor, August 1, 2018, 55–59. http://dx.doi.org/10.12737/article_5b6173071c9607.08198486.

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Th is article is devoted towards the main tax evasion schemes used in international practice. In particular schemes evading customs payments, VAT, income tax and social transfers. Also the particulars of justifi ed and unjustified tax benefi ts are mentioned.
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11

Lester, John. "Benefit-Cost Analysis of Federal and Provincial SR&ED Investment Tax Credits." School of Public Policy Publications 14, no. 1 (2021). http://dx.doi.org/10.55016/ojs/sppp.v14i1.70039.

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There is a sound public policy case for subsidizing R&D. When firms perform R&D, they create knowledge that allows them to introduce new products, improve existing goods and services or reduce production costs. However, some of the knowledge created inevitably leaks out or spills over to other firms, allowing them to reap benefits from R&D without performing it themselves. These spillover benefits improve Canada’s overall economic performance, but firms do not consider them when deciding how much to invest in R&D, so a subsidy to encourage more R&D is the right policy respo
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12

Shanahan, Meghan E., Anna E. Austin, Christine P. Durrance, Sandra L. Martin, Desmond K. Runyan, and Carol W. Runyan. "The Association of the Low-Income Housing Tax Credit Program and Intimate Partner Violence Related Emergency Department Visits." Journal of Family Violence, September 28, 2024. http://dx.doi.org/10.1007/s10896-024-00750-8.

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Abstract Purpose To examine the association of increasing access to affordable housing through the Low-income Housing Tax Credit Program with non-fatal intimate partner violence (IPV) among women. Methods We used 2005–2014 data from the State Emergency Department Database (SEDD) and the low-income housing tax credit (LIHTC) program, a federal program providing tax incentives to support the construction of affordable housing units, to examine the association between the number of LIHTC units available and rates of IPV-related emergency department visits. We conducted generalized linear regressi
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13

Lester, John. "An Evaluation of the Industrial Research Assistance Program." School of Public Policy Publications 18, no. 1 (2025). https://doi.org/10.55016/ojs/sppp.v18i1.80996.

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The Industrial Research Assistance Program (IRAP) supports R&D performed by small and medium-sized enterprises (SMEs), financially assists not-for-profit organizations that provide innovation services to SMEs, and participates in the Youth Employment and Skills Strategy. IRAP funding is approximately $400 million for the 2024-25 fiscal year. About 90 percent of the funding supports R&D performed by SMEs, which is the focus of this paper. IRAP support for R&D consists of non-repayable contributions and the provision of advice by industrial technology advisors (ITAs). Financial suppo
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14

Ewuoso, Cornelius. "Decolonization Projects." Voices in Bioethics 9 (September 16, 2023). http://dx.doi.org/10.52214/vib.v9i.11940.

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Photo ID 279661800 © Sidewaypics|Dreamstime.com ABSTRACT Decolonization is complex, vast, and the subject of an ongoing academic debate. While the many efforts to decolonize or dismantle the vestiges of colonialism that remain are laudable, they can also reinforce what they seek to end. For decolonization to be impactful, it must be done with epistemic and cultural humility, requiring decolonial scholars, project leaders, and well-meaning people to be more sensitive to those impacted by colonization and not regularly included in the discourse. INTRODUCTION Decolonization is complex. To success
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15

Wong, Rita. "Past and Present Acts of Exclusion." M/C Journal 4, no. 1 (2001). http://dx.doi.org/10.5204/mcj.1893.

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In the summer of 1999, four ships carrying 599 Fujianese people arrived on the west coast of Canada. They survived a desperate and dangerous journey only for the Canadian Government to put them in prison. After numerous deportations, there are still about 40 of these people in Canadian prisons as of January 2001. They have been in jail for over a year and a half under mere suspicion of flight risk. About 24 people have been granted refugee status. Most people deported to China have been placed in Chinese prisons and fined. It is worth remembering that these migrants may have been undocumented
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16

Zimmerman, Luke. "Erosion and Culture." Voices in Bioethics 9 (June 16, 2023). http://dx.doi.org/10.52214/vib.v9i.11582.

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Photo by Joshua J. Cotten on Unsplash INTRODUCTION On the Louisiana coast, erosion and flooding threaten the survival of the indigenous villages of Pointe-au-Chien and Isle de Jean Charles. Oil companies have submerged the bayou by cutting canals through the land, causing erosion, saltwater intrusion, and sea level rise.[1] Additionally, the fuel these companies produce contributes to climate change, which causes an even greater rise in sea levels. The presence of the oil industry also hurts the shrimp and fish industries, which are critical to indigenous culture. Eventually, climate change wi
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17

Riegler, Jacob. "Comparative Ethics of Modern Payment Models." Voices in Bioethics 9 (January 13, 2023). http://dx.doi.org/10.52214/vib.v9i.10310.

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Photo by Marek Studzinski on Unsplash ABSTRACT Payment models directly impact the way patients experience care. Historically, payment model innovations have been examined mostly from economic, organizational, and public health lenses. Financial incentives exist in all healthcare systems, whether a socialized, private or public insurance, or single payer system. This article examines the alignment of current predominant payment models of fee-for-service, capitation, and value-based payments with patient care ethics. The volume-based incentive of fee-for-service is misaligned with patient care,
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18

Henley, Nadine. "Free to Be Obese in a ‘Super Nanny State’?" M/C Journal 9, no. 4 (2006). http://dx.doi.org/10.5204/mcj.2651.

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 “Live free or die!” (New Hampshire State motto)
 
 
 Should individuals be free to make lifestyle decisions (such as what, when and how much to eat and how much physical activity to take), without undue interference from the state, even when their decisions may lead to negative consequences (obesity, heart disease, diabetes)? 
 
 The UN Declaration of Human Rights enshrines the belief that “All human beings are born free and equal in dignity and rights”. The philosophy of Libertarianism (Locke) proposes that rights can be negative (e.g. the
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19

Coghlan, Jo, and Lisa J. Hackett. "Parliamentary Dress." M/C Journal 26, no. 1 (2023). http://dx.doi.org/10.5204/mcj.2963.

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Why do politicians wear what they wear? Social conventions and parliamentary rules largely shape how politicians dress. Clothing is about power, especially if we think about clothing as uniforms. Uniforms of judges and police are easily recognised as symbols of power. Similarly, the business suit of a politician is recognised as a form of authority. But what if you are a female politician: what do you wear to work or in public? Why do we expect politicians to wear suits and ties? While we do expect a certain level of behaviour of our political leaders, why does the professionalised suit and ti
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20

Petzke, Ingo. "Alternative Entrances: Phillip Noyce and Sydney’s Counterculture." M/C Journal 17, no. 6 (2014). http://dx.doi.org/10.5204/mcj.863.

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Phillip Noyce is one of Australia’s most prominent film makers—a successful feature film director with both iconic Australian narratives and many a Hollywood blockbuster under his belt. Still, his beginnings were quite humble and far from his role today when he grew up in the midst of the counterculture of the late sixties. Millions of young people his age joined the various ‘movements’ of the day after experiences that changed their lives—mostly music but also drugs or fashion. The counterculture was a turbulent time in Sydney artistic circles as elsewhere. Everything looked possible, you sim
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21

Subrahmanyam, Vishnu. "Expanding Conflicts of Interest in Public Health Research." Voices in Bioethics 7 (September 20, 2021). http://dx.doi.org/10.52214/vib.v7i.8700.

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Photo by Mehdi Imani on Unsplash
 ABSTRACT
 Non-Profit and Non-Governmental Organizations (NPOs/NGOs) often receive research funds from private for-profit corporations through Corporate Social Responsibility (CSR). Harm industries such as tobacco and alcohol have utilized this opportunity to clear themselves of any blame in contributing to the disease burden, thus obscuring the real danger of their products. The association of public health institutions with such harmful industries has given rise to both financial and non-financial Conflicts of Interest (COIs). To resolve conflicts t
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22

Watkins, Patti Lou. "Fat Studies 101: Learning to Have Your Cake and Eat It Too." M/C Journal 18, no. 3 (2015). http://dx.doi.org/10.5204/mcj.968.

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“I’m fat–and it’s okay! It doesn’t mean I’m stupid, or ugly, or lazy, or selfish. I’m fat!” so proclaims Joy Nash in her YouTube video, A Fat Rant. “Fat! It’s three little letters–what are you afraid of?!” This is the question I pose to my class on day one of Fat Studies. Sadly, many college students do fear fat, and negative attitudes toward fat people are quite prevalent in this population (Ambwani et al. 366). As I teach it, Fat Studies is cross-listed between Psychology and Gender Studies. However, most students who enrol have majors in Psychology or other behavioural health science fields
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