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Artykuły w czasopismach na temat „Taxation”

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Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 7 lipca 2024

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1

Abdullah, Rudi. "Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)". E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 18, nr 2 (28.01.2018): 111–18. http://dx.doi.org/10.29103/e-mabis.v18i2.177.

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Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses Ministering Office Pratama Baubau year 2014. To show observational result that KPP Pratama Baubau has performed taxation income accounting with accrual basis bases prevailing order, which is PP 71 years 2010 and ruling supporting another. Taxation income is admitted while its appearance commanding rights on propertied taxation. Taxations propertied registry be performed according to Accounting Default journals Institutions. Taxations Propertied reporting KPP Pratama Baubau is presented in Budget Realization Reporting and Operational Reporting. This research result is expected Commanding that make ready qualified Man Resource optimal ala and ready deep implemented accounting gets accrual basis so will result qualified Government Financial Statement and gets can be accounted.Keywords: Taxation, Accounting income gets accrual basis

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2

Arzu Jabbarov, Rahman. "INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)". SCIENTIFIC WORK 65, nr 04 (23.04.2021): 328–32. http://dx.doi.org/10.36719/2663-4619/65/328-332.

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As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other. Thus, importance of double taxation agreements (DTA), structure of these treaties nneds to be resarched and stuidied in that article. Key words: taxation, history of double taxation, avoidance of double taxation, double taxation agreements, mechanics of double tax avoidance

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3

Williams, RC. "Taxation". Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.

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4

Harrington, Deborah L. "Taxation". Journal of Business & Finance Librarianship 8, nr 3-4 (marzec 2003): 281–90. http://dx.doi.org/10.1300/j109v08n03_15.

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5

Williams, RC. "Taxation". Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.

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6

Kay, John. "Taxation". Public Money & Management 8, nr 1-2 (marzec 1988): 6–7. http://dx.doi.org/10.1080/09540968809387450.

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7

Hetzner, Marc A., i Paul F. Lindemann. "Taxation". Indiana Law Review 18, nr 1 (1.01.1985): 389–416. http://dx.doi.org/10.18060/2625.

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8

Slemrod, Joel B. "Free trade taxation and protectionist taxation". International Tax and Public Finance 2, nr 3 (1996): 471–89. http://dx.doi.org/10.1007/bf00872778.

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9

Josheski, Dushko, i Tatjana Boshkov. "BEQUEST TAXATION, ESTATE TAXATION, LAND TAXATION, OPTIMUM TOWN, HENRY GEORGE THEOREM AND CAPITAL TAXATION: A SURVEY". Yearbook - Faculty of Tourism and Business Logistics 1 (2021): 58–78. http://dx.doi.org/10.46763/ybftbl211058j.

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Biernacki, Krzysztof. "The VAT in the bank system". Journal of Governance and Regulation 2, nr 3 (2013): 14–18. http://dx.doi.org/10.22495/jgr_v2_i3_p2.

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The bank system in the European Union plays an important role as a significant sector of the economy. Implementing in the last century -VAT exemption also for services performed by banks generates extra tax inflows, but decreases international competitiveness of this sector. However, VAT is a perfect consumption tax, alternatives were created for banks’ services taxation. As the paper shows, many of them are used in other then EU countries and provide smaller distortions in taxation. The aim of this article is to shortly present the dominant model of VAT taxation in the EU with a particular reference to banks’ services and describe an alternative method of taxating them. The analysis will also refer to introducing a new Financial Transaction Tax since 2014.

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11

Manta, Eduard Mihai, Adriana Ana Maria Davidescu, Maria Cristina Geambasu i Margareta Stela Florescu. "Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results". Management & Marketing 18, s1 (1.12.2023): 355–83. http://dx.doi.org/10.2478/mmcks-2023-0019.

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Abstract The investigation and exploration of the general fiscal field with emphasis on “direct taxation” through the analysis of the published scientific literature, looking at the conceptual, intellectual, and collaborative structure while highlighting the future research directions is aiming to visualize the prevailing knowledge structure in order to help the future researchers and research clusters. A sample of 557 documents was extract from the Web of Science platform for the 1954 - 2022-time range and a bibliometric analysis was applied as a quantitative technique to investigate the scientific literature. The main questions for which this study could offer an answer are: Are there emerging subfields or topics within direct taxations research? Which authors have made significant contributions to the study of direct taxation? But what are the most influential and frequently cited publications? How has the research on direct taxations evolved over time in terms of publication trends? Is there any geographical concentration of research in this area? Which collaborative partnerships are standing out?

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12

Tauhid Syukur, Alam. "Strategies and Public Policies for Economic Recovery Post-Pandemic: The Role of Taxation According to Qualitative Studies". Atestasi : Jurnal Ilmiah Akuntansi 7, nr 1 (31.03.2024): 496–509. http://dx.doi.org/10.57178/atestasi.v7i1.809.

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This qualitative synthesis investigates the role of taxation in post-pandemic economic recovery, aiming to provide insights into effective policy strategies. Drawing upon a systematic review of qualitative literature from diverse disciplines such as economics, public policy, and taxation theory, the study explores the multifaceted nature of taxation's impact on recovery trajectories. Methodologically, the research employs thematic analysis to identify key themes and patterns emerging from the literature. The findings highlight taxation's critical role as a revenue-generating mechanism for governments facing fiscal deficits post-pandemic. Moreover, the study elucidates taxation's redistributive function in mitigating income inequality and promoting social cohesion through progressive tax policies. Tax incentives emerge as crucial tools for stimulating investment and innovation, fostering economic dynamism amidst recovery efforts. However, caution is advised against onerous tax regimes that may impede economic growth. Overall, the research underscores the importance of adopting a balanced and forward-thinking approach to tax policy design, considering the diverse needs and challenges facing economies in the aftermath of the pandemic.

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13

Lee, Dwight R., i Walter S. Misiolek. "Substituting pollution taxation for general taxation: Some implications for efficiency in pollutions taxation". Journal of Environmental Economics and Management 13, nr 4 (grudzień 1986): 338–47. http://dx.doi.org/10.1016/0095-0696(86)90004-5.

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Prasetyo, Syarief Gerald, i Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor". INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, nr 2 (11.12.2019): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.19.

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The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant, entertainment events, adverstisement, raod lighting which partially have affected the district authentic revenue accordingly. Suggestions offered are that the authority should have to perform more extensive effort on the potential district tax and to improve the awareness of the society to respect the tax obligation by giving them more training and performing more supervision of it as well as providing such the system of taxatation collection which is more effective.

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Prasetyo, Syarief Gerald, i Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor". Indonesian Journal of Accounting and Governance 2, nr 2 (15.12.2018): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.28.

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The way to improve the authentic revenue of a district is to study its’ potential which can be used asthe future financing of the development. The research methode being used is associative descriptive.As a matter of fact, based on the result of the research, it has discovered that the contribution ofdistrict’s tax on the district’s authentic revenue has been bigger on average than the other contributionof district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected thedistrict authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant,entertainment events, adverstisement, raod lighting which partially have affected the district authenticrevenue accordingly. Suggestions offered are that the authority should have to perform more extensiveeffort on the potential district tax and to improve the awareness of the society to respect the taxobligation by giving them more training and performing more supervision of it as well as providingsuch the system of taxatation collection which is more effective.

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16

Devol, Valerie R. "Taxation Update". American Indian Law Review 30, nr 2 (2005): 397. http://dx.doi.org/10.2307/20070763.

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Williamson, Vanessa. "Radical Taxation". Dissent 69, nr 3 (czerwiec 2022): 79–85. http://dx.doi.org/10.1353/dss.2022.0065.

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Lasok, K. P. E. "Indirect Taxation". European Business Law Review 16, Issue 3 (1.06.2005): 519–32. http://dx.doi.org/10.54648/eulr2005028.

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19

Üniversitesi AVRUPA TOPLULUĞU ENSTİTÜSÜ, Marmara. "TAXATION POLICY". Marmara Üniversitesi Avrupa Topluluğu Enstitüsü Avrupa Araştırmaları Dergisi 2, nr 1&2 (2015): 205–16. http://dx.doi.org/10.29228/mjes.364.

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20

Darby, Joseph J. "Confiscatory Taxation". American Journal of Comparative Law 38 (1990): 545. http://dx.doi.org/10.2307/840558.

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21

Izvoranu, Anca Marina, i Henriette Cristiana Călin. "Land taxation". Proceedings of the International Conference on Business Excellence 13, nr 1 (1.05.2019): 883–88. http://dx.doi.org/10.2478/picbe-2019-0077.

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Abstract The process of producing agricultural goods involves natural resources, cataloged as inputs. Neutral, the most important is the land, as the primary resource among seeds, land, agricultural machinery, fuel. The present paper will analyze how the land resource is taxed, the needs and opportunities of taxation, and what are the shortcomings of this niche. The study does not aim to deal exhaustively with the legislation related issues in this sector, but has in particular sought to identify future directions of development in terms of the ability of agricultural actors to cope with the commitments they have since they are owner of agricultural land. At the same time, the information resources landowners would need to help understand and overcome the tax obstacles that they live when they want to grow through acquisitions or expansions, will be considered. Taxes, as part of fiscal policy, part of the economic policy, are established instruments, considering the level of development and the state national economy. That’s why they differ from one country to another, relative to their level of development. In low-developed countries, a smaller redistribution of the Gross Domestic Product of Taxes is observed, through the state budget, to the situation of the developed countries.

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22

Dastane, S. R., i Saili Belsare. "Agricultural Taxation". Journal of Commerce and Management Thought 5, nr 2 (2014): 217. http://dx.doi.org/10.5958/j.0976-478x.5.2.016.

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Boadway, Robin, Martin Feldstein i Alan J. Auerback. "Capital Taxation". Canadian Journal of Economics 18, nr 1 (luty 1985): 222. http://dx.doi.org/10.2307/135130.

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Smith, Alan D., i William T. Rupp. "Cyberspace Taxation". Services Marketing Quarterly 24, nr 1 (wrzesień 2002): 61–75. http://dx.doi.org/10.1300/j396v24n01_05.

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Olken, Benjamin A., i Monica Singhal. "Informal Taxation". American Economic Journal: Applied Economics 3, nr 4 (1.10.2011): 1–28. http://dx.doi.org/10.1257/app.3.4.1.

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Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. (JEL H24, H27, O12, O17, O23)

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26

Berry, James N., i W. Stanley McGreal. "Taxation allowances". Journal of Property Finance 7, nr 3 (wrzesień 1996): 71–80. http://dx.doi.org/10.1108/09588689610127163.

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27

Stantcheva, Stefanie. "Dynamic Taxation". Annual Review of Economics 12, nr 1 (2.08.2020): 801–31. http://dx.doi.org/10.1146/annurev-economics-100119-013035.

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This article reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents’ heterogeneous abilities to earn income are private information and evolve stochastically over time. Dynamic taxes are not restricted ex ante and are set for redistribution and insurance considerations. Capital is taxed only in order to improve incentives to work. Human capital is optimally subsidized if it reduces posttax inequality and risk on balance. The Ramsey approach specifies ex ante restricted tax instruments and adopts quantitative methods, which allow it to consider more complex and realistic economies. Capital taxes are optimal when age-dependent labor income taxes are not possible. The newer and tractable sufficient statistics approach derives robust tax formulas that depend on estimable elasticities and features of the income distributions. It simplifies the transitional dynamics thanks to a newly defined criterion, the utility-based steady-state approach, which prevents the government from exploiting sluggish responses in the short run. Capital taxes are here based on the standard equity-efficiency trade-off.

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MCGUIRE, M. "Discriminatory taxation". Aesthetic Surgery Journal 25, nr 3 (maj 2005): 273–74. http://dx.doi.org/10.1016/j.asj.2005.04.002.

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Cottarelli, Carlo, i Michael Keen. "Global taxation". Global Social Policy: An Interdisciplinary Journal of Public Policy and Social Development 11, nr 1 (kwiecień 2011): 15–18. http://dx.doi.org/10.1177/1468018110392195d.

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Saxby, S. "IP taxation". Computer Law & Security Review 21, nr 3 (styczeń 2005): 276. http://dx.doi.org/10.1016/j.clsr.2005.01.009.

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Rizzo, Mario J., Richard A. Epstein i David Schmidtz. "JUSTIFYING TAXATION". Social Philosophy and Policy 39, nr 1 (2022): 1–10. http://dx.doi.org/10.1017/s0265052523000080.

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Shakow, David J. "Taxation without Realization: A Proposal for Accrual Taxation". University of Pennsylvania Law Review 134, nr 5 (czerwiec 1986): 1111. http://dx.doi.org/10.2307/3312007.

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Mercer, Colin, i Paul Hale. "Taxation: Revenue Announces Comprehensive Reform of Securities Taxation". Business Law Review 16, Issue 6 (1.06.1995): 126–27. http://dx.doi.org/10.54648/bula1995034.

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II, William F. Shughart, Robert D. Tollison i Richard S. Higgins. "Rational Self-Taxation: Complementary Inputs and Excise Taxation". Canadian Journal of Economics 20, nr 3 (sierpień 1987): 527. http://dx.doi.org/10.2307/135393.

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Lopez-Garcia, Miguel-Angel. "When) is Consumption Taxation Equivalent to Wage Taxation ?" Public Finance Review 25, nr 1 (styczeń 1997): 83–101. http://dx.doi.org/10.1177/109114219702500105.

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Haffner, Marietta, i Sien Winters. "Homeownership taxation in Flanders: moving towards ‘optimal taxation’?" International Journal of Housing Policy 16, nr 4 (23.11.2015): 473–90. http://dx.doi.org/10.1080/14616718.2015.1085214.

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Ábrahám, Árpád, Sebastian Koehne i Nicola Pavoni. "Optimal income taxation when asset taxation is limited". Journal of Public Economics 136 (kwiecień 2016): 14–29. http://dx.doi.org/10.1016/j.jpubeco.2016.02.003.

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Hansen, Gary, i Selahattin İmrohoroğlu. "Replacing income taxation with consumption taxation in Japan". Journal of the Japanese and International Economies 48 (czerwiec 2018): 15–28. http://dx.doi.org/10.1016/j.jjie.2017.10.001.

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Ismer, Roland, i Julia Ruß. "What Is International Double Taxation?" Intertax 48, Issue 6/7 (1.06.2020): 555–64. http://dx.doi.org/10.54648/taxi2020052.

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With the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. This contribution presents the main approaches in the scholarly literature and demonstrates that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination by solely one state nor virtual double taxation constitute international double taxation in this context. The opposite is valid for intertemporal double taxation when new treaty rules must be created. The European Dispute Resolution Directive accords with the discrimination approach advocated here and substantiates the requirement of discrimination through three different variants. International double taxation, dispute resolution directive, juridical double taxation, economic double taxation, virtual double taxation, intertemporal double taxation, credit method, exemption method, single taxation, double non-taxation.

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Li, Qiuyi. "Paradigm Shift: International Taxations Move from Double Taxation Remedies to the Battle Against Aggressive Tax Planning". Advances in Economics, Management and Political Sciences 76, nr 1 (18.04.2024): 171–77. http://dx.doi.org/10.54254/2754-1169/76/20241612.

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The globalization of the economy has sparked a tax competition among nations, leveraging low tax rates to attract investments and inadvertently fostering international tax avoidance and transfer pricing. This dynamic, intensified by the digital economy's ascent, has inflicted economic losses on both resident and source countries. The conventional "permanent establishment" criterion, now rendered obsolete by online business operations, facilitates tax evasion by international corporations. Recognizing the urgency for change, the international tax system has shifted focus from eliminating double taxation to confronting aggressive tax planning. This essay critically analyzes this paradigm shift, primarily emphasizing the move from preventing double taxation to avoiding double non-taxation. Two pivotal considerations drive this transformation: equitable sharing of benefits from multinational corporations among involved countries and collaborative efforts to prevent dual taxation. Delving into Tax Challenges Arising from the Digitalization of the Economy, including Global Anti-Base Erosion Model Rules (Pillar Two) and the OECD/G20 Inclusive Framework on BEPS, the essay examines causes and consequences of double taxation and scrutinizes reasons and repercussions of double non-taxation resulting from aggressive planning. The analysis unveils the main elements and impacts of the international tax system reform, shedding light on both its strengths and shortcomings. This essay provides a concise yet comprehensive understanding of the evolving global economic landscape and the imperative changes in international taxation, offering insights into the critical nuances of the reformed framework.

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Krause, Alan. "Generational incidence of savings taxation versus capital-income taxation". International Journal of Economic Theory 3, nr 2 (czerwiec 2007): 113–29. http://dx.doi.org/10.1111/j.1742-7363.2007.00050.x.

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Jin Yi, Dae. "No taxation, no democracy? Taxation, income inequality, and democracy". Journal of Economic Policy Reform 15, nr 2 (czerwiec 2012): 71–92. http://dx.doi.org/10.1080/17487870.2012.672252.

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Protasova, Evgenia. "IMPROVING THE SYSTEM OF TAXATION FOR SELF-EMPLOYMENT IN RUSSIA". Vestnik BIST (Bashkir Institute of Social Technologies), nr 4(53) (29.12.2021): 34–42. http://dx.doi.org/10.47598/2078-9025-2021-4-53-34-42.

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The article provides a critical analysis of the existing approaches to taxation of income of selfemployed in Russia, developed ways to improve taxation of self-employment based on the unification approach. The subject of the research is the mechanism of taxation of income of self-employed citizens. The object of the research is the self-employment taxation system in Russia. The purpose of the study is to develop ways to improve the taxation system for self-employment in Russia based on a critical analysis of existing approaches to taxation of income of self-employed Russians. Research objectives: comparative analysis of existing approaches to taxation of various models of self-employment, assessment of the effectiveness of the existing approach to taxation of self-employment in Russia, development of ways to improve taxation of income of self-employed citizens in Russia. The article systematizes the positive and negative aspects of the approaches of unification and specialization in taxation of various models of self-employment. It was revealed that the existing taxation system in the sphere of self-employment in Russia can be characterized as specialized. The study showed that the way of unifying the mechanisms of taxation of self-employed citizens in the current socio-economic conditions seems to be more promising. The proposed unification of taxation of income of individuals, regardless of their legal status, will not only solve the problem of shadowing the income of self-employed citizens, but also provide a fair taxation system that stimulates the withdrawal of real taxes from the “shadow” for other categories of citizens who receive income.

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Dominik Tschinkl, Nathalie Weikert i Dirk Kiesewetter. "THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION". Copernican Journal of Finance & Accounting 10, nr 4 (27.02.2022): 159–79. http://dx.doi.org/10.12775/cjfa.2021.020.

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This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation have identical net payoffs, which should induce the same decisionmaking patterns. However, we find that these expectations only apply to the treatments No Tax and Immediate Taxation. The participants in the Deferred Taxation treatment show a significantly weaker preference for saving which hints at a misperception of this form of taxation. This result also has political implications as many OECD countries try to incentivize voluntary saving for retirement through deferred taxation. In the experiment, however, this type of taxation leads to less saving than an economically equivalent immediate taxation of savings. Furthermore, the paper shows that individuals only partially recognize the advantages of immediate or deferred taxation compared to a classic income tax. While the periodic yield is tax exempt in systems of immediate or deferred taxation, it is taxable under a classical income tax. The latter should have a negative effect on saving decisions. However, these theoretical predictions do not hold in our experiment.

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Mamontova, Nataliya, i Serhii Zakharchuk. "SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING". Scientific Notes of Ostroh Academy National University, "Economics" Series 1, nr 28(56) (30.03.2023): 145–49. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-145-149.

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The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It is indicated how to register as a single taxpayer or how to re-register for Group II of the simplified taxation system. It was analyzed how income accounting is carried out for this group of the single tax, what taxes and under what conditions the FOP can pay it, what reports they must submit and under what conditions. It also specifies the basic conditions when the use of payment transactions recorders (PTR)/software PTR is mandatory. The reliefs available to the single taxpayers of Group II for the period of martial law and the main reasons for canceling the simplified taxation system were investigated.

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Latrofa, Nunzio Dario. "La giurisprudenza di legittimità e il soggetto passivo a cui applicare l’ICI o l’IMU nel caso di immobili conferiti in trust - Parte I". Trusts, nr 3 (1.06.2022): 552–59. http://dx.doi.org/10.35948/1590-5586/2022.126.

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Tesi Il tema della tassazione dei beni immobili conferiti in trust ai fini delle imposte locali (ICI e IMU) non ha ancora trovato un inquadramento definitivo che sia coerente con il nostro sistema tributario. La Corte di cassazione si è pronunciata in tre occasioni, stabilendo che ai fini dell’ICI e dell’IMU il soggetto passivo inciso da dette imposte è il trustee. Questa ricostruzione, a parere dei giudici, permetterebbe di esercitare la potestà impositiva, senza margini di incertezze. Conclusioni, però, che appaiono poco condivisibili, non solo rispetto al percorso esegetico effettuato dalla corte di legittimità, ma anche per gli effetti pratici che ne derivano. In questi scritti, quindi, si propone una visione differente, che porta alla soggettivazione del trust anche ai fini di dette imposte. The author’s view The issue of the local taxation on real estates (ICI and IMU) bestowed in a trust, has at the moment, not yet been framed or definitively inlaid in a taxation system consistent with our existing current system. The Supreme Court of Cassation trough three different verdicts has established, on the ICI and IMU purpose, that the trustee is the only and sole liable subject, and the liability of taxation could be accounted exclusively to the trustee. This assertion, on the judges’ opinion, could allow and assign the taxation power with no uncertainty at all. However, these judges’ findings seem to be not so much shareable and acceptable, not just for the exegetical path followed by the court, but for the arising practical effects. This report is going to suggest and show a different point of view that will lead to assign liability and accountability of the aforementioned taxations exclusively to the trust.

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Bratcev, V. I., A. V. Roybu i E. S. Pozhidaeva. "Off-Shoring Processes in Conditions of Taxation System Restructuring". Vestnik of the Plekhanov Russian University of Economics, nr 4 (29.07.2018): 54–63. http://dx.doi.org/10.21686/2413-2829-2018-4-54-63.

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The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxation incentive were investigated in order to identify possibilities of their impact on de-off-shoring processes and grounding the necessity of developing a new taxation mechanism for extending tax payments on growth of capital till the completion of the investment process. The article considers the taxation manoeuvre towards increasing the taxation base and its feasibility in Russian conditions. The article describes priorities of Russian taxation policy and its improvement in today’s circumstances of complicated geopolitical situation and sanction restrictions. The authors come to the conclusion about Russia transition to a row of innovation countries and put forward a set of measures aimed at creating optimal conditions of all economic agents’ involvement in innovation activity and filling economy with innovation content. Among key results of the research we should mention grounding taxation system restructuring, which stimulates business development and designing practical recommendations aimed at improvement of the mechanism of taxation impact on off-shore processes.

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Tikhonova, Anna Vital'evna. "Theoretical foundations of building a system of taxation of the population". Теоретическая и прикладная экономика, nr 1 (styczeń 2022): 25–39. http://dx.doi.org/10.25136/2409-8647.2022.1.36261.

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The subject of the article is the system of taxation of individuals. A review of the literature on its content and the author's vision is presented. The author identifies the factors affecting the taxation of individuals. A detailed theoretical overview of the classical and modern principles of the taxation system is presented, as well as their refraction in the context of taxation of the population. Special attention in the study is paid to the trends on the basis of which the taxation of individuals should be based. As a result, the author presents a four-level group of principles for building a system of taxation of the population. In addition, possible approaches to the organization of the taxation system of individuals are analyzed. The scientific novelty of this study consists in the formation of a hierarchically structured system of principles for the construction and functioning of the taxation system of individuals, including basic, classical, modern and specific principles. The specified hierarchy of taxation principles is determined depending on the degree of their detail and relation to the entire system or its individual elements. It is determined that the system of taxation of individuals is presented as a dualistic, logically integrated, on the one hand, into the national tax system, on the other hand, into the national social policy, a set of hierarchy of taxation principles integrated into the legally established rules of taxation.

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Adejare, Adegbite Tajudeen. "Taxation and Transportation: Granger Causality Approach in Nigeria". Studia Universitatis „Vasile Goldis” Arad – Economics Series 31, nr 3 (23.07.2021): 1–20. http://dx.doi.org/10.2478/sues-2021-0011.

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Abstract This study gauges taxation's effect on transportation from 1981 to 2019 in Nigeria. This study further assesses the bearing of causality among Transportation, Corporate tax, Petroleum profit tax, Value added tax and Custom and Excise duties. Analytical tools such as VECM, Johanson Test for Cointegration, Vector Autoregression and granger causality Wald (GCW) test are adopted for analysis. Diagnosis tests such as the Lagrange-multiplier test, Jarque-Bera test and Eigenvalue stability condition are carried out to examine autocorrelation, stability and normality tests respectively. Outcomes divulge that corporate tax has a positive short-run and long-run influence on transportation. Petroleum profit tax, Value added tax and Custom and Excise duties also impact transportation positively and significantly both in the long run and short run as deduced from empirical analysis. This reveals that all the components of taxation observed influence transportation positively both in the long run and short run in Nigeria. Conclusively, taxation impacts transportation positively and significantly both in the short run and long run. This translates that taxation income has been utilized effectively to upsurge transportation in Nigeria. It predicts that transportation will perform excellently in terms of economic development and employment generation if taxable income is properly monitored and utilized effectively.

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Sadchikov, Mikhail N. "The Principle of Taxation Fairness from the Positions of Tax Sovereignty and the Rule of the People". Taxes 1 (18.02.2021): 13–16. http://dx.doi.org/10.18572/1999-4796-2021-1-13-16.

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The principle of justice is the principle of the entire system of law. The principle of fair taxation is the one of the basic principles of tax law. It is crucial question to find out the content of this principle. To author opinion there is public justice taxation but not individual fair taxation. That is to say, the taxation is unfair for individual sometime but it is fair taxation for social purposes. The public fair taxation principle is based on the tax sovereignty and it is generated by democracy. The article discusses the difference in the content of this principle in different states. For example it can be find out from different approaches of states to the progressive taxation question.

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