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Journal articles on the topic 'Ways to reduce tax losses'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Widilestariningtyas, Ony, and Entin Kristina. "DETERMINASI KOMPENSASI KERUGIAN FISKAL DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE." Jurnal Riset Akuntansi 15, no. 2 (2023): 112–22. http://dx.doi.org/10.34010/jra.v15i2.11013.

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Tax is a burden that will reduce net profit so companies will look for ways to minimize the tax burden and one of the actions is through Tax Avoidance. Companies that experience losses can encourage Tax Avoidance, especially in mining companies. This study aims to determine compensation for fiscal losses and sales growth for Tax Avoidance in four (4) mining companies listed on the Indonesia Stock Exchange in 2015-2022. The data analysis method used is multiple linear regression analysis with SPSS version 23. The results of this study indicate that partially the variable compensation for fiscal

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Barker, Terry, and Nick Johnstone. "Equity and Efficiencyin Policies to Reduce Carbon Emissions in The Domestic Sector." Energy & Environment 4, no. 4 (1993): 335–61. http://dx.doi.org/10.1177/0958305x9300400402.

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It is frequently asserted that the distribution effects of a carbon/energy tax - such as that proposed by the Commission of the European Communities - will be largely regressive: that the burden of the tax will fall disproportionately on lower income households. Such an assertion, although valid within the confines of the respective analyses, is based upon an unduly limited treatment of the fiscal implications of such a tax as well as a simplification of the demand for energy services in the domestic sector. It will be argued that such analyses, by implicitly assuming that efficiency objective

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3

Savitska, Svitlana. "Tax Incentives as an Instrument of Tax Regulation of Ukraine." Modern Economics 26, no. 1 (2021): 135–40. http://dx.doi.org/10.31521/modecon.v26(2021)-20.

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Abstract. Introduction. In modern economic theory, theoretical discussions constantly arise about the feasibility and effectiveness of tax incentives. Tax incentives, under certain conditions, are an effective tool for supporting national competitiveness and creating a new technological core of any economic system, especially a transformational one. At the same time, the conditions for the effectiveness of the benefits provided are their strict purpose, time constraints and constant comprehensive monitoring. In addition, benefits have a certain psychological effect on business entities and inc

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4

Rohmani, Roji, and Aminul Amin. "The Effect of Profitability, Company Size, and Tunneling Incentive on Tax Avoidance with Transfer Pricing as a Moderating Variable." Wiga : Jurnal Penelitian Ilmu Ekonomi 12, no. 3 (2022): 217–26. https://doi.org/10.30741/wiga.v12i3.856.

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Tax avoidance is one of the ways carried out by taxpayers as an effort to reduce the burden of taxes paid legally by utilizing the gray area of taxes. However, in 2020 state losses reached Rp. 68.7 trillion due to tax avoidance. This study aims to examine the effect of profitability, company size, and tunneling incentives on tax avoidance with transfer pricing as a moderation. The research population is manufacturing companies listed on the IDX in 2019-2021. The research sample was 29 companies, selected using the purposive sampling method. This research is a quantitative study using Moderated

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Suripto, Suripto, and Novitaria Novitaria. "Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX." International Journal of Social Science and Business 5, no. 4 (2021): 498. http://dx.doi.org/10.23887/ijssb.v5i4.36981.

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In Indonesia, there are tax evasion cases involving taxpayers paying taxes that must be paid in various ways. This gap phenomenon occurs in the case of a coal mining company that has been proven to have evaded tax. In addition, there are many more cases that show corporate tax evasion and have caused many state losses that impact the country's economic growth because of their efforts to reduce costs which are a source of income for the state. This study aims to provide empirical evidence of the effect of applying tunneling incentives, risk management, and firm characteristics using the leverag

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Паничкин, Вячеслав, and Vyacheslav Panichkin. "TAXATION OF FOREIGNERS IN SUCCESSION IN THE USA." Journal of Foreign Legislation and Comparative Law 2, no. 1 (2016): 0. http://dx.doi.org/10.12737/18187.

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The article c ontains the analysis of e state and inheritance t axation of aliens (foreigners without permanent residence) in USA in comparison with the same taxation of US residents. The actuality of this topic is explained with the quantity of Russian speaking population in USA as good as with the perspectives for successors of Russian businessmen — holders of US corporate papers and trusts to be faced with US death taxes. The article reveals the all taxes must be levied by aliens, the combination of the estate taxation as taxation of whole estate and inheritance taxation as taxation of the

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7

Omirbayeva, B., and N. Serikbayev. "WAYS TO OFFSET ECONOMIC LOSSES IN THE CONSUMPTION OF SUGAR- SWEETENED BEVERAGES IN KAZAKHSTAN." Central Asian Economic Review, no. 5 (January 29, 2025): 99–111. https://doi.org/10.52821/2789-4401-2024-5-99-111.

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Purpose of the research – To develop recommendations on leveling the economic damage caused by the consumption of sugar-sweetened beverages (hereinafter – SSB) in Kazakhstan. It is caused by the economic damage caused by the consumption of drinks containing sugar, which often lead to various diseases that reduce the working capacity of the population. International practice in regulating the food market indicates the existence of similar problems in the global economic space and the search by many countries for ways to develop an eﬀective system to oﬀset the economic damage from the consumptio

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J., Gideon, Edgar H., Ivan I., et al. "CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH." Hang Tuah Law Journal 1, no. 2 (2017): 205. http://dx.doi.org/10.30649/htlj.v1i2.35.

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<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this r

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9

Gumilang, Gabiela, Masruri Muchtar, and Pardomuan Robinson Sihombing. "Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing." Educoretax 4, no. 2 (2024): 219–29. http://dx.doi.org/10.54957/educoretax.v4i2.704.

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It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Ind

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10

Mohsin, Husam Yaseen. "The Impact of China’s Accession to the WTO on Tax and Customs Revenues." International Journal of Economics and Finance 8, no. 2 (2016): 81. http://dx.doi.org/10.5539/ijef.v8n2p81.

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The paper identifies the importance of the Chinese accession to WTO and provides the basic information towards the import and export regulations after it. It also gives the historical background to the gradual and continuous liberalization of the foreign trade in China, explaining that it was a long and challenging process for the Chinese economic system. With the accession to WTO, China was obliged to reduce its import tariffs and lose the considerable sums of tariff revenues, which it was supposed to compensate with the help of the other regulations. The paper considers the effectiveness of

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11

SOKOLOVSKA, Alla. "Directions of review of the system of VAT reliefs in Ukraine." Fìnansi Ukraïni 2021, no. 9 (2021): 7–35. http://dx.doi.org/10.33763/finukr2021.09.007.

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In the conditions of searching for ways to fill the state budget, reforming the system of VAT reliefs, losses from which make up more than 70% of total losses from tax benefits in Ukraine, can be an effective alternative to raising tax rates. The purpose of the article is to determine the directions of revision of the system of VAT reliefs in Ukraine in the context of the implementation of the Association Agreement with the European Union and its Member States. The subject of the study are two forms of reliefs – exemptions from tax and the use of its reduced rates. In addition, validity of qua

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12

Kuryliuk, Yurii. "Smuggling as a negative factor of the state economic security." Migration & Law 4, no. 6 (2025): 5–21. https://doi.org/10.32752/2786-5185-2025-4-6-5-21.

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The purpose of the article is to highlight the theoretical and practical foundations of the negative factor of the state’s economic security, which is smuggling. To achieve this goal, the study accomplishes the following tasks: the concept of smuggling is considered; its main schemes are investigated; and the impact of smuggling on the economic security of the State is highlighted. It is noted that smuggling is the illegal import or export of goods across the border with the aim of avoiding customs duties, taxes or other government restrictions. It is noted that smuggling causes significant ec

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13

Naidenko, Oleksii, Kateryna Hunko, and Natalya Moskalenko. "Causes of occurrence and ways of combating violations of customs rules." Development management 23, no. 3 (2024): 20–31. http://dx.doi.org/10.57111/devt/3.2024.20.

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Violations of customs regulations by subjects of foreign economic activity and the smuggling of goods are pressing issues for the socio-economic development of Ukraine. The purpose of the article was to investigate the main causes of smuggling and to develop ways to prevent violations of customs regulations. The work analyses the statistics of customs violations and the volumes of smuggling, which are one of the factors in the significant shortfall of tax revenues to the budget. The method of generalisation was used to summarise the results of a survey by the Institute of Economic Research and

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14

Ramires, Rogerio, Fernando Dal-Ri Murcia, and Bruno Meirelles Salotti. "“Loss distribution”: the accounting treatment, corporate and tax ramifications, in Brazil." Caderno Pedagógico 21, no. 1 (2024): 3379–406. http://dx.doi.org/10.54033/cadpedv21n1-180.

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This study describes the accounting treatment and underlying basis of the allocation of losses to partners, not of dividends, but within intra-corporate transactions, according to the IFRS. The study takes into account the fact that there is not always a specific legal requirement for implementation in other countries, as is the case in Brazil, although in the legal literature such treatment is acknowledged internationally. The assumption of accounting loss to a partner's account was originally introduced in the Brazilian Income Tax legislation of 1977. That accounting technique was determined

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15

Boadway, Robin, and Jean-François Tremblay. "TAX REFORM IN QUÉBEC: AN ALTERNATIVE VISION." Articles 93, no. 3 (2019): 339–66. http://dx.doi.org/10.7202/1058425ar.

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Recent evidence indicates that income and wealth inequality have been increasing, while the tax-transfer system has not responded. If anything, progressivity has decreased and capital income has become increasingly sheltered. Arguably, a significant amount of the increase in inequality reflects windfall gains or rents to various taxpayers, both individuals and firms. Recent proposals by the Mirrlees Review, drawing on lessons from optimal tax analysis, include some ways that the tax system can be reformed to tax windfall gains, albeit in a context limited by distribution-neutrality. We propose

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16

NEKRASENKO, L. A. "TAX INCENTIVES TO MANAGE LAND AS A NATURAL ASSET." Economic innovations 24, no. 1(82) (2022): 122–29. http://dx.doi.org/10.31520/ei.2022.24.1(82).122-129.

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Topicality. Successful economic development of agriculture is one of the components of Ukraine's sustainable development. But this development very often leads to changes in natural and climatic conditions and to increased risks for doing business. Agricultural land is a natural asset and it should be taken into account that the change oflandscapes from natural vegetation to any other use can lead to loss, degradation, and fragmentation of the environment, all of which can have devastating consequences for biodiversity as a source of ecosystem services. Therefore, it is important to find ways

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17

Stehnei, Marianna, Inna Lintur, Kseniia Khaustova, Maria Petrichko, and Eduard Sholtes. "Restoration of the economic potential of sustainable development of the territorial units of Ukraine in the conditions of overcoming economic security threats." Ukrainian Journal of Applied Economics and Technology 9, no. 1 (2024): 12–17. http://dx.doi.org/10.36887/2415-8453-2024-1-1.

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The article is devoted to the peculiarities of Ukraine's territorial development, the assessment of economic losses from the war, and the definition of directions for post-war recovery. The prerequisites for sustainable development of territorial units in restoring economic potential have been characterized. The assessment of the patterns and peculiarities of economic development of Ukraine and its individual territories before the war was carried out. The dynamics of Ukraine's position in the world ranking by the Competitiveness Index was analyzed, and it was determined that before the war, t

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18

Anokhov, I. V. "FIXED COSTS AND FLIGHT FROM PROPERTY. PROSPECTS FOR THE “GARAGE” AND DIGITAL ECONOMIES." Bulletin of Udmurt University. Series Economics and Law 30, no. 2 (2020): 181–90. http://dx.doi.org/10.35634/2412-9593-2020-30-2-181-190.

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Ways to reduce fixed costs of manufacturing firms using digital technologies and organizational tools are considered. The company's activities are divided into four functional levels: production, supply, economic, and design and technology. The article concludes that in the conditions of increasingly large-scale digitalization of all spheres of the state, society and economy, their transparency will increase. This, on the one hand, makes it easier to copy successful business decisions, and, on the other hand, increases the supervisory and tax pressure. All this is reinforced by the inability o

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19

Harbinska-Rudenko, A. V., K. I. Korol та L. V. Batiyk. "Сurrent threats to Ukraine’s budgetary security: legal aspect". Analytical and Comparative Jurisprudence 2, № 3 (2025): 63–68. https://doi.org/10.24144/2788-6018.2025.03.2.9.

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The article examines the impact of martial law, caused by Russia’s full-scale invasion of Ukraine, on the state of Ukraine’s budgetary security. It is analyzed that under martial law, the problems of financial abuse and corruption in the field of public procurement, the complication of control over the targeted use of budget funds, abuse of official position during the use of humanitarian aid and international financial support have become particularly acute. The impact of limited access to information and weakening of control mechanisms on the creation of a favorable environment for abuses th

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20

Andrade Rosas, Luis Antonio. "¿Adquirir o integrar al proveedor? El dilema de una empresa: un modelo de teoría de juegos aplicado / Acquire or Integrate the Provider? The Dilemma of a Company: a Model of Game Theory Applied." Revista Internacional de Tecnología, Ciencia y Sociedad 7, no. 2 (2019): 89–98. http://dx.doi.org/10.37467/gka-revtechno.v7.1980.

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ABSTRACTSometimes, the size of a company exceeds the level of sales and generates losses; to reduce them, it is proposed that the company incorporates its supplier. Such incorporation can be done in two ways: i) acquire it completely, or ii) associate it. An imperfect information model is built for the company, and the types of suppliers that exist are determined. Based on a signal from the provider, a threshold is derived from which it is beneficial for the company to incorporate the supplier. In addition, 50% could be granted to the provider if it is of healthy finances.RESUMENEn ocasiones,

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21

Vdovichen, Anatoliy, Olga Vdovichenа, and Iustyna Bodnarash. "INVESTMENT PECULARITIES UNDER THE TERMS OF PANDEMIC." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS IV, no. 80 (2020): 21–33. http://dx.doi.org/10.34025/2310-8185-2020-4.80.02.

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The epidemic of COVID-19 has affected the economic situation in Ukraine, which has also affected the business activity of international investors, creating an opportunity to apply to international arbitration for compensation. It is important to consolidate all forces during the pandemic, resources from the state and from citizens, entrepreneurs, investors, aimed at quickly overcoming the viral and financial crisis, this is what determines the relevance of this study. Peculiarities of investing in a pandemic are defined in the article, it is realized by analyzing the state of the investment cl

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22

Burko, Kateryna. "ADVANTAGES AND RISKS OF ACCOUNTING OUTSOURCING." Three Seas Economic Journal 3, no. 2 (2022): 44–51. http://dx.doi.org/10.30525/2661-5150/2022-2-6.

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The purpose of the article is to study the advantages and risks of accounting outsourcing and justify the feasibility of its use as a method of modern accounting at enterprises of Ukraine. Methodology. The theoretical and methodological basis of the study is a systematic approach to the study of practical tools for the implementation and institutional support of the development of accounting outsourcing. In the process of research and systematization of the obtained results, general scientific and special methods wereused: abstract-theoretical; historical; dialectical; induction and deduction,

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23

Jurušs, Māris. "Criteria for Defining Tax Evasion as Tax Terrorism." Economics and Business 30, no. 1 (2017): 102–12. http://dx.doi.org/10.1515/eb-2017-0009.

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Abstract There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities. The fight against aggressive tax planning, tax fraud and illegal activities is on the agenda of the EU, OECD and all the national governments. However, due to the size of tax losses it should not be treated just as tax evasion, but rather as tax terrorism! Therefore, the author has set criteria when tax evasion should be named as “tax terrorism” as well as designed the principles for tackling tax terr

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24

Krempovaya, N., D. Moskalyuk, and S. Vlasov. "Ways to avoid tax payment." Bulletin of Science and Practice 456, no. 11 (12) (2016): 283–86. https://doi.org/10.5281/zenodo.166917.

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In the article one has identified disputable parts of the Russian Federation taxation system and methods, affecting it. There is revealed the gist of the tax avoidance and also the main ways to avoid tax payment. Statistic data as for volume of the identified tax crimes in Russia for 2014–2015 years have been analyzed. In the conclusion authors come to a conclusion that for today in Russia taxpayers to a dress with the well-known methods of tax optimization provided to it by the legislation have many “special” methods of the routine tax planning which at their competent use can significantly r

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F. Sonbay, Ermida, Ali Djamhuri, and Zaki Baridwan. "Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income in Indonesia." International Research Journal of Business Studies 15, no. 1 (2022): 53–62. http://dx.doi.org/10.21632/irjbs.15.1.53-62.

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The government’s goal of increasing revenue through taxation is contrary to the company’s goal as a taxpayer: to reduce the tax burden and increase profits while still complying with government tax regulations. This study aims to determine how tax planning is used to reduce the cost of VAT and PPh Article 4(2) at PT. BAP 2013–2017 using a qualitative research case study approach. The results of the research show that the implementation of the tax planning of PPN and PPh article 4 (2) transfer of land and buildings, as well as land and buildings at PT. BAP is tax planning by avoiding tax violat

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26

Beatty, Anne, and David G. Harris. "Intra-Group, Interstate Strategic Income Management for Tax, Financial Reporting, and Regulatory Purposes." Accounting Review 76, no. 4 (2001): 515–36. http://dx.doi.org/10.2308/accr.2001.76.4.515.

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In this study we examine whether banks owned by interstate multibank holding companies coordinate their security gains and losses to manage their tax, earnings, and capital management objectives. Specifically, we examine whether the realization of security gains and losses is related to the objectives of the individual bank, the consolidated group, or both. We find subsidiary banks manage their gain realizations not only to reduce their own state taxes, but also strategically to reduce their consolidated groups' tax expense. Specifically, members of consolidated banking groups shift gain recog

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Gunduz Guliyeva, Aygun. "FEATURES OF THE FİGHT AGAİNST TAX OFFENCES İN THE EUROPEAN UNİON." SCIENTIFIC WORK 65, no. 04 (2021): 337–40. http://dx.doi.org/10.36719/2663-4619/65/337-340.

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Every year, the European Union loses billions of euros of public money due to tax avoidance, tax evasion and tax fraud. As a consequent, Member States suffer significant losses of revenue, as well as a dent to the efficiency their tax systems. Moreover, some EU Member States - notably the Netherlands, Ireland, Belgium, Luxembourg, Malta and Cyprus - are using unfair practices to increase the artificial exchange of profits of multinational corporations. This unprecedented challenge deeply questions the ways and means of cooperation, not only for the Taxation and Customs Union, but also within t

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28

Hakimov, Ulugbek. "WAYS TO REDUCE TAX DEBT IN THE COUNTRY BASED ON ADVANCED FOREIGN EXPERIENCE." Economics and Education 24, no. 3 (2023): 300–305. http://dx.doi.org/10.55439/eced/vol24_iss3/a48.

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This article examines the importance of taxes in the state economy and today, it is based on the fact that the reduction of tax debt in the country is one of the urgent issues. The opinions and comments of foreign economists on reducing tax debt were studied. Tax debts of legal entities, including individual entrepreneurs are analyzed. Specific features of tax debt recovery in developed countries have been studied. Based on the above-mentioned circumstances, proposals and recommendations have been formulated to reduce tax debt in our country, including improving the practice of its effective c

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Lemeshko, E. Y., and A. S. Sorokina. "WAYS TO REDUCE THE TAX LOAD AND THEIR ROLE IN INCREASING THE EFFICIENCY OF ORGANIZATIONS." Vestnik of Khabarovsk State University of Economics and Law, no. 2(112) (May 31, 2023): 49–53. http://dx.doi.org/10.38161/2618-9526-2023-2-049-053.

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This article substantiates the need to reduce the tax burden on enterprises. Possible ways to reduce the tax burden of economic entities, their comparative analysis was carried out, the most effective of the considered methods were identified.

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Houben, Henriette, Ralf Maiterth, and Heiko Müller. "Aufkommens- und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif." Perspektiven der Wirtschaftspolitik 12, no. 3 (2011): 280–302. http://dx.doi.org/10.1111/j.1468-2516.2011.00366.x.

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AbstractA simplification of the German tax law is the major intend when proposing a graduated tax rate to replace the current German formula based tax scale. A plain tax rate structure requires catchy tax brackets (e.g. in 5.000 € or 10.000 € steps) and tax rates (e.g. tax rate differences of 5% or 10%). Our empirical analysis shows that such a graduated tax rate causes significant distributional effects and, depending on the particular form, affects different groups of tax payers in different ways. This holds in particular for the two graduated tax rate proposals from the German Liberal Party

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Artemenko, D. A., L.A.Aguzarova, F.S.Aguzarova, and E. V. Porollo. "Causes of Tax Risks and Ways to Reduce Them." EUROPEAN RESEARCH STUDIES JOURNAL XX, Issue 3B (2017): 453–59. http://dx.doi.org/10.35808/ersj/800.

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Suryani, Arna. "Dampak Penghindaran Pajak dan Pajak Tangguhan terhadap Manajemen Laba." Eksis: Jurnal Ilmiah Ekonomi dan Bisnis 13, no. 1 (2022): 29. http://dx.doi.org/10.33087/eksis.v13i1.298.

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Various ways can be done by companies for tax avoidance and deferral, but still within the framework of tax provisions. Management can directly or indirectly do tax avoidance which of course will have an impact on the profits earned. This study conducted test whether tax avoidance and deferred tax affect earnings management. Selected a food and beverage subsector company listed on the Indonesia Stock Exchange. Use of descriptive methods by doing regression, classical hypothesis testing, and hypothesis testing. The result of the study is show tax avoidance in a company is carried out directly a

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Leontieva, Jamila, Guzalia Klychova, Evgenia Zaugarova, Alsou Zakirova, and Aigul Klychova. "Tax system of consolidated taxpayers groups in Russia and ways of its improvement." MATEC Web of Conferences 170 (2018): 01087. http://dx.doi.org/10.1051/matecconf/201817001087.

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One of perspective directions of business development is creation of large companies (holdings, concerns, corporations, etc.) that unite legally separate economic entities linked by organizational, economic and civil-law subordination. Increasing the efficiency of such companies and, on this basis, the growth of the national economy and its competitiveness in the world market is influenced by tax system of a group of interconnected companies. International experience has shown that these tax systems in different countries were created under the influence of a combination of various factors, mo

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34

Martinello, F., and E. G. West. "The Optimal Size of the Tuition Tax Credit." Public Finance Quarterly 16, no. 4 (1988): 425–38. http://dx.doi.org/10.1177/109114218801600402.

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If we assume that price elasticity of demand for private schooling is 0.5, education tax credits even as low as $250 can be expected to reduce total government expenditure on education quite significantly. Recent empirical measures of such elasticities, however, are much higher. Based on these, a tax credit in the region of $1,000 would reduce expenditures by over $3.4 billion. If taxes are reduced accordingly, the gains to taxpayers would be higher to the extent of an appreciable reduction in marginal deadweight losses from the tax system.

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Purba, Andi Derma, and Roy Valiant Salomo. "Measuring the urgency of tax administration reform in Indonesia." International research journal of management, IT and social sciences 11, no. 1 (2024): 66–74. http://dx.doi.org/10.21744/irjmis.v11n1.2401.

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This research aims to explore the latest developments in taxation and describe why Indonesia must implement tax reform. The primary focus is on the state revenue generated by the tax sector over the last ten years, tax ratios, and the extent of the state's losses due to tax abuse in Southeast Asia. The research uses a constructive philosophy and paradigm with a qualitative approach. It employs explanatory research, with library research as a data collection technique. The findings indicate that significant measures are required to reform Indonesia's tax administration to increase state revenue

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Самсонов, Е. А., and К. А. Комаров. "Minimization of tax risks." Экономика и предпринимательство, no. 7(120) (July 9, 2020): 297–99. http://dx.doi.org/10.34925/eip.2020.120.7.059.

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Данная статья посвящена минимизации налоговых рисков в организации, где были изучены теоретические и практические аспекты оценки налоговых рисков и способы снижения возникновения налоговых рисков. Результаты оценки могут быть использованы в процессах управления по снижению налоговых рисков в предпринимательской деятельности в организации. This article is devoted to minimizing tax risks in the organization, where theoretical and practical aspects of assessing tax risks and ways to reduce the occurrence of tax risks were studied. The results of the assessment can be used in the management proces

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Lesnaya, Olena. "Restoration of the Country Through Support of Entrepreneurship." SSP Modern Economics, State and Public Administration 1, no. 1 (2022): 1–10. http://dx.doi.org/10.53933/mespa.v1i1.76.

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The article examines Ukraine's economic losses from the war with the terrorist country Russia at the national level and in the regions, it is determined that one of the levers of economic development can be the entrepreneurial initiative of citizens, support of small and medium-sized enterprises, changes in the functioning of private entrepreneurship, problems and the current state are considered. Ways of reconstruction using tax levers are proposed. The main proposals include a tax amnesty for the occupied territories, tax benefits and an interest-free loan for the restoration of fixed capita

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Prabowo, Kristianto Tricahya, Fitra Izzadieny, and Nor Rahma Rizka. "The Effect of Taxation System and Tax Audit on Tax Evasion." Jurnal Akuntansi AKUNESA 13, no. 2 (2025): 183–90. https://doi.org/10.26740/akunesa.v13n2.p183-190.

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This study was conducted to determine the effect of the taxation system and tax audits on tax evasion. Tax evasion is an act against tax law in Indonesia, so it needs to be controlled in various ways. This study obtained data by distributing questionnaires to 100 respondents with SPSS as the analysis tool. The results showed that the tax system and tax audit can reduce tax evasion

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Joldybayeva, S. Е., S. K. Barysheva, N. А. Gumar, and N. А. Kudaybergenov. "Tax policy and ways to optimize it in the development of organization’s activities." Bulletin of "Turan" University, no. 2 (June 27, 2022): 110–16. http://dx.doi.org/10.46914/1562-2959-2022-1-2-110-116.

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Tax payments and supervision in the Republic of Kazakhstan, as well as all tax deductions are determined and carried out in accordance with the Tax Code, as it relates to the policy of the state and the financing of economic services activities of the state. The purpose of the article is to offer ideas on the direction of tax optimization using regulations, rules and benefits, approved interest on payments prescribed in the Tax Code of RK. Despite the diversification the tax system is divided into two parts and is implemented in practice. Sometimes entrepreneurs and businesses confuse the conc

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Bánociová, Anna, and Slavomíra Ťahlová. "Tax Loss Amortization of Companies in Slovakia." Journal of Risk and Financial Management 13, no. 10 (2020): 241. http://dx.doi.org/10.3390/jrfm13100241.

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The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax liability by tax loss amortization to reduce their income tax payable. Based on the review of literature from the field of legislation concerning the tax loss amortization by using the descriptive statistics of selected corporate and tax indicators, the companies are monitored in order to capture their behavior in paying income tax. The methods o

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Radu, Claudia Florina, Florin Cornel Dumiter, Lavinia Dudas, and Stefania Master Jimon. "Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 2 (2017): 1–18. http://dx.doi.org/10.1515/sues-2017-0005.

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Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of th

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Abeer, A. Shujaaddeen, Mutaher Ba-Alwi Fadl, and M. Al-Badani Abdulkader. "Taxes and Finance Field Using Machine Learning Techniques: A Survey." International Journal of Innovative Science and Research Technology (IJISRT) 9, no. 11 (2024): 3035–46. https://doi.org/10.5281/zenodo.14506648.

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Taxes are considered one of the most important revenues for developed and undeveloped countries alike, because of their importance in raising the level of the country. Taxes are an amount that the state imposes on companies and individuals. However many taxpayers try to evade tax by not paying their taxes in several ways, such as lying on the declaration form, hiding part of the data for tax fraud, and other ways and methods. Therefore, many countries have implemented many procedures and regulations to reduce tax evasion. Recently, it has resorted to artificial intelligence techniques such as

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Mintz, Jack M. "The Global Corporate Minimum Tax: A Cure or Not?" Canadian Tax Journal/Revue fiscale canadienne 70, Supp (2022): 231–55. http://dx.doi.org/10.32721/ctj.2022.70.supp.mintz.

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This paper examines how the corporate income tax base is to be shared with the proposed global corporate minimum tax, which has been agreed to by more than 130 countries. The aim of the global minimum tax is to reduce the incentive for profit shifting by putting a floor on corporate tax rates so that they do not fall below 15 percent of adjusted accounting profits. However, the global minimum tax itself will introduce new capital market inefficiencies. Foreign-owned capital can be taxed more heavily than domestic capital. The minimum tax distorts capital allocation by favouring labour-intensiv

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Yosi Ika Putri and Nera Marinda Machdar. "Pengaruh Strategi Bisnis, Biaya Transfer, Dan Intensitas Modal Terhadap Penghindaran Pajak Yang Dimoderasi Tanggung Jawab Sosial." Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset 2, no. 1 (2023): 279–93. http://dx.doi.org/10.61132/lokawati.v2i1.533.

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Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corpor

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Danylkiv, Khrystyna P., Yaroslav B. Dropa, Olha T. Zamaslo, and Ulyana B. Makarenko. "Tax risks of the enterprise in the conditions of globalization." Regional Economy, no. 2(104) (2022): 111–23. http://dx.doi.org/10.36818/1562-0905-2022-2-12.

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The article reveals the essence of tax risks of the enterprise; the types of losses they will receive in the event of certain tax risks are described. It is noted that the tax risks of the enterprise should be analyzed in terms of economic, legal and social plane. The external and internal factors of tax risk of business entities are identified; the directions of influence of tax risks on financial and economic security of the enterprise are characterized. The constituent elements of the mechanism of neutralization of tax risks of the enterprise are given. An algorithm for the implementation o

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Valeeva, Yu, G. Garipova, and L. Golicina. "Development of a Methodology for Assessing and the Impact of Tax Evasion on Industrial Entities." Scientific Research and Development. Economics of the Firm 12, no. 1 (2023): 54–62. http://dx.doi.org/10.12737/2306-627x-2023-12-1-54-62.

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The article is devoted to the phenomenon of tax evasion, its consequences and ways to measure it. The task includes a fundamental theoretical analysis of the study of the methodological part, focused on the indicator of fiscal pressure. In the paper, the authors presented the causal relationships between taxation, fiscal pressure and tax evasion, as these phenomena are measured at the macro- and microeconomic levels. In examining the causes and consequences of tax evasion at the country and organization/entity levels, the researchers mentioned financial position, financial performance and cash

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Guner, Nezih, Remzi Kaygusuz, and Gustavo Ventura. "Rethinking the Welfare State." Econometrica 91, no. 6 (2023): 2261–94. http://dx.doi.org/10.3982/ecta19921.

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The United States spends significant amounts on non‐medical transfers for its working‐age population in a wide range of programs that support low‐ and middle‐income households. How valuable are these programs for U.S. households? Are there simpler, welfare‐improving ways to transfer resources that are supported by a majority? What are the macroeconomic effects of such alternatives? We answer these questions in an equilibrium, life‐cycle model with single and married households who face idiosyncratic productivity risk, in the presence of costly children and potential skill losses of females ass

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Petroni, Kathy R., and Douglas A. Shackelford. "Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers." Accounting Review 74, no. 3 (1999): 371–93. http://dx.doi.org/10.2308/accr.1999.74.3.371.

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We hypothesize that, in their annual accounting reports, propertycasualty insurers allocate premiums from multistate policies to reduce total state taxes. To test this prediction, we exploit the industry's unique state tax disclosures. We examine firm-level data, collected from the publicly available, statutory reports filed with each state government. Reported premiums at the insurer-state level, scaled by incurred losses, are regressed on state tax measures. Consistent with tax-motivated income shifting, we find the premiumloss ratio is decreasing in state tax rates. The negative relation is

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Dwi Yanti, Yunita, and Muhamad Adystia Sunggara. "Optimization Of The Authority Of Civil Servant Investigators (PPNS) In The Directorate General Of Taxes (DGT) Bangka Belitung Region In The Seizure And Blocking Of Suspect Assets For The Recovery Of State Revenue Losses." Eduvest - Journal of Universal Studies 4, no. 10 (2024): 9083–91. http://dx.doi.org/10.59188/eduvest.v4i10.39012.

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Tax crimes have become a significant issue in Indonesia, as taxes are vital for the government's development efforts. Failure to comply with tax obligations not only impacts the state's revenue but also hinders the equitable distribution of welfare to society. The purpose to be achieved in this study is to find out related to the authority of PPNS in the seizure and blocking of suspect assets in order to recover losses in state revenue. The method used in this study is empirical juridical where the data obtained through primary data by interviewing the DGT Bangka Belitung region. In addition,

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Gibson, J. G., and P. A. Watt. "Privatisation versus Poll Tax: A Public Choice Analysis of the Popularity of Two Thatcher ‘Flagships’." Environment and Planning C: Government and Policy 7, no. 3 (1989): 341–51. http://dx.doi.org/10.1068/c070341.

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Two major policy innovations of the Thatcher governments are analysed—privatisation and poll tax. A public choice analysis is used to predict and explain why poll tax will be a less popular policy electorally than privatisation. The explanation focuses on the distribution of gains and losses between gainers and losers under the two policies. Two implications of the analysis are that future privatisation issues are likely to continue to be underpriced and that increased central grants will be used to reduce the average level of poll tax.

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