Search Results - subject:"PRINCIPLES OF TAXATION"

Taxation of electronic commerce and digital business in the conditions of global convergence economics

Kraus, Kateryna; Kraus, Nataliia - In: Business, mangagement and economics engineering : BMEE 23 (2025) 1, pp. 190-208

Purpose - Identify the relationship between the amount of taxes and their payment by a digital enterprise and develop recommendations for improving the quality of e-commerce taxation. Research methodology - On the basis of dialectical and systematic methods, the influence of the amount of the...

Persistent link: https://www.econbiz.de/10015444855

The (Social) Tasks of Business Tax Research and the Binding Effect of the Statutory Tax Burden Decision

Kollruss, Thomas - In: Accounting, Economics, and Law : AEL ; a convivium 15 (2025) 2, pp. 325-346

Persistent link: https://www.econbiz.de/10015436094

Economic principles of taxation : problems of definition and embodiment in the tax legislation of Ukraine and the European States

Dmytryk, Olha; Makukh, Oksana - In: Baltic Journal of Economic Studies 6 (2020) 2, pp. 32-38

Persistent link: https://www.econbiz.de/10012216322

The taxation of gap cover policies for individual taxpayers in South Africa : a critical analysis

Gerber, Petro; Greeff, Cecileen - In: South African journal of accounting research 36 (2022) 2, pp. 123-146

Persistent link: https://www.econbiz.de/10013270546

Do intellectual property rights involve a private power to tax

Marchese, Carla - In: Journal of public finance and public choice : JPFPC 34 (2019) 2, pp. 209-224

Persistent link: https://www.econbiz.de/10012153261

Taxation, between Positive and Negative Effects

Liliana, Nicodim; Iosif, Moldovan; Cosmin, Tileagã - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 669-673

Efficiency of the tax system components is one of the basic conditions that ensure the formation of public funds to finance the estimated public expenditure and ensure a budget balance, in direct relation to the possibilities of taxpayers’ tax expression. The efficiency of the tax system is...

Persistent link: https://www.econbiz.de/10010940722

Harmonization of the relations between the state and individuals in the context of taxation theory

Tyurina, Yuliya - In: Review of Applied Socio-Economic Research 8 (2014) 2, pp. 207-218

reflected. Principles of taxation as fundamental rules of harmonization of relations of the state and taxpayers are systematized. …

Persistent link: https://www.econbiz.de/10011105638

ЭКОНОМИЧЕСКАЯ СУЩНОСТЬ И ЭЛЕМЕНТЫ НАЛОГОВОЙ СИСТЕМЫ

РИФАТОВИЧ, СЯКИН РАМИЛЬ - In: ВЕСТНИК САРАТОВСКОГО … (2012) 3, pp. 133-135

В статье проанализированы взгляды ведущих ученых на экономическую сущность налоговой системы, представлены ее основные элементы. Рассмотрено содержание...

Persistent link: https://www.econbiz.de/10011235478

СОВРЕМЕННЫЕ ПРИНЦИПЫ НАЛОГОВОГО РЕГУЛИРОВАНИЯ ЭКОНОМИКИ

БАГДАСАРЯН Л.Ю. - In: TERRA ECONOMICUS 10 (2012) 3, pp. 47-49

В связи с усилением регулирующей функции налогообложения в статье формулируются современные принципы налоговой системы, ориентированные на рост уровня жизни...

Persistent link: https://www.econbiz.de/10011218055

The principles of tax law equality in the context of direct taxation

Jarczok-Guzy, Magdalena - In: Journal of economics & management 30 (2017) 4, pp. 70-84

Persistent link: https://www.econbiz.de/10011805315