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Chart-of-the-Quarter: Taxation of Nonresident Employees.

• Authors : Healy, John C.¹; Nelson, Bruce M.

• Source: Journal of State Taxation. Fall2023, Vol. 41 Issue 4, p27-40. 14p.

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THE IMPACTS OF ENERGY SUPPLY AND ENVIRONMENTAL TAXATION ON CARBON INTENSITY.

• Authors : MÁTÉ, Domicián^1,2 ; TÖRÖK, László¹; KISS, Judit T.¹

• Source: Technological & Economic Development of Economy. 2023, Vol. 29 Issue 4, p1195-1215. 21p.

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Socialization of Taxation As A Moderating Variable in The Application of The Theory of Planned Behavior to Taxpayer Compliance.

• Authors : Luthfiana, Della Nanda¹ ; Andika, Andika¹ ; Najmudin, Mohamad¹

• Source: Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Jul2023, Vol. 4 Issue 3, p434-453. 20p.

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TAXATION STRATEGY FOR SMALL BUSINESSES IN THE CONTEXT OF DIGITALIZATION.

• Authors : Verbivska, Liudmyla¹ ; Kriuchkova, Nataliia²; Melnychenko, Ruslan³

• Source: Financial & Credit Activity: Problems of Theory & Practice. 2023, Vol. 4 Issue 51, p66-79. 14p.

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TAXATION AND TELEHEALTH: WOULD A TELEHEALTH EXCLUSIVE FACILITY OWNED BY A NONPROFIT HOSPITAL BE EXEMPT FROM PROPERTY TAX IN INDIANA?

• Authors : HUGHES, JACKSON¹

• Source: Indiana Health Law Review. 2023, Vol. 20 Issue 2, p385-409. 25p.

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Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons.

• Authors : Fick, Elizabeth¹ (AUTHOR); Wiesener, Maryke¹ (AUTHOR)

• Source: South African Journal of Accounting Research. Jul2023, p1-15. 15p.

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Taxation and Innovation: How R&D Tax Credit Schemes Foster Innovation in the Private Sector.

• Authors : Falck, Oliver^1,2; Kerkhof, Anna^3,4; Pfaffl, Christian⁵

• Source: EconPol Forum. Jul2023, Vol. 24 Issue 4, p61-66. 6p.

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Residential CO2 Emissions in Europe and Carbon Taxation: A Country-Level Assessment.

• Authors : Charlier, Dorothée¹ ; Fodha, Mouez²; Kirat, Djamel³

• Source: Energy Journal. Sep2023, Vol. 44 Issue 5, p187-206. 20p.

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A comparative study of progressive carbon taxation strategies: impact on firms' economic and environmental performances.

• Authors : Chelly, Amina^1,2 (AUTHOR) ; Nouira, Imen³ (AUTHOR); Hadj-Alouane, Atidel B.¹ (AUTHOR)

• Source: International Journal of Production Research. Jun2022, Vol. 60 Issue 11, p3476-3500. 25p. 11 Charts, 5 Graphs.

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ANALYSIS OF FACTORS THAT INFLUENCE THE INTEREST OF ACCOUNTING STUDENTS IN CHOOSING A PROFESSION IN THE FIELD OF TAXATION.

• Authors : Tamburaka, Sulvariany¹ ; Intihanah¹ ; Hadisantoso, Erwin¹

• Source: International Journal of Professional Business Review (JPBReview). 2023, Vol. 8 Issue 8, p1-15. 15p.

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THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL PERFORMANCE AND TAXATION OF SELECTED LISTED FIRMS IN NIGERIA.

• Authors : Vivian, Ityavyar Doosuur¹; Henry, Yua²

• Source: British Journal of Management & Marketing Studies. 2023, Vol. 6 Issue 2, p51-67. 17p.

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Impact of Environmental Taxation on Financial Performance of Energy-Intensive Firms: The Role of Digital Transformation.

• Authors : Liu, Yao-Bin¹ (AUTHOR); Deng, Wei-Feng¹ (AUTHOR); Luo, Kang² (AUTHOR)

• Source: Emerging Markets Finance & Trade. Jun2023, p1-19. 19p. 2 Illustrations, 11 Charts.

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DİJİTAL EKONOMİDE VERGİ PLANLAMASI: VERGİLEMEDE ZORLUKLAR VE FIRSATLAR.

• Authors : GÖLÇEK, Ali Gökhan¹

• Source: Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi. nis2023, Vol. 16 Issue 2, p543-573. 31p.

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Taxation of Revenue Derived from Activities Carried out by Farmers in Poland.

• Authors : Maruchin, Wojciech¹

• Source: Contemporary Economics. Jun2023, Vol. 17 Issue 2, p197-209. 13p.

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TAXATION, A FACTOR INFLUENCING FINANCIAL-ACCOUNTING INFORMATION IN THE CONTEXT OF ADMINISTRATIVE GOVERNANCE.

• Authors : Făgădar (Ghişa), Margareta¹

• Source: Young Economists Journal / Revista Tinerilor Economisti. Apr2023, Vol. 20 Issue 40, p116-121. 6p.

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PARTICULARITIES OF INDIRECT TAXATION IN COUNTRIES OF THE EU.

• Authors : Honcharenko, Iryna¹; Dudchenko, Nataliia² ; Zhuk, Viktoriia³

• Source: Financial & Credit Activity: Problems of Theory & Practice. 2023, Vol. 3 Issue 50, p42-51. 10p.

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Garnering support for Pigouvian taxation with tax return: a lab experiment.

• Authors : Morello, Thiago Fonseca¹ (AUTHOR) ; da Silva e Silva, Luís Fernando² (AUTHOR)

• Source: Environmental Economics & Policy Studies. Apr2023, Vol. 25 Issue 2, p115-142. 28p.

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Form Over Function in the U.S. Taxation of Crypto Might Not Be All Bad.

• Authors : Schwartz, Jason¹

• Source: Journal of Taxation of Financial Products. 2023, Vol. 20 Issue 2, p5-10. 6p.

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THE CORRELATION BETWEEN DOUBLE TAXATION CONVENTIONS, TAX COMPLIANCE, AND TAX EVASION. EMPIRICAL EVIDENCE FROM OECD COUNTRIES.

• Authors : DUMITER, Florin Cornel¹

• Source: Technological & Economic Development of Economy. 2023, Vol. 29 Issue 3, p902-948. 47p.

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Avukatlık Ücretlerinin Vergilendirilmesinde Uygulamada Karşılaşılan Sorunlar ve Çözüm Önerileri.

• Authors : ÖZVEREN, Görkem Ali¹ ; ATEŞAĞAOĞLU, Erdem²

• Source: Kastamonu University Journal of Economics & Administrative Sciences Faculty. haz2023, Vol. 25 Issue 1, p211-231. 21p.

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An analysis of the illicit tobacco trade: the influence of the effectiveness of administrative enforcement and high taxation on illicit trade.

• Authors : Yokoyama, Yumiko¹ ; Güven, Faruk²

• Source: Ardahan University Journal of the Faculty of Economics & Administrative Sciences / Ardahan Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi. Jun2023, Vol. 5 Issue 1, p1-6. 6p.

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Besteuerung eines Promotionsstipendiums.

• Source: FinanzRundschau. May2023, Vol. 105 Issue 10, p474-478. 5p.

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Verletzung der Niederlassungsfreiheit durch französische Konzernbesteuerung.

• Authors : Dautzenberg, Norbert

• Source: FinanzRundschau. Jun2023, Vol. 105 Issue 12, p566-571. 6p.

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Besteuerung der Entlastung aufgrund des Erdgas-Wärme-Soforthilfegesetzes: ein Irrweg — Taxing a subsidy – How stupid is that?

• Authors : Mandler, Peter

• Source: FinanzRundschau. Apr2023, Vol. 105 Issue 7, p294-300. 7p.

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SOCIAL INSURANCE UNDER FRAUD AND REDISTRIBUTIVE TAXATION.

• Authors : WU, TSAUR-CHIN MICHAEL¹ ; YEN, CHIH-TA² ; HUANG, CHE-CHIANG³

• Source: Singapore Economic Review. 2023, Vol. 68 Issue 2, p467-483. 17p. 1 Chart, 1 Graph.

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Borda-optimal taxation of labour income.

• Authors : Ivanov, Asen¹ (AUTHOR)

• Source: Social Choice & Welfare. Apr2023, Vol. 60 Issue 3, p331-364. 34p.

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Who Should Bear the Burden of Increasing Fiscal Pressure? An Optimal Income Taxation Perspective.

• Authors : Ayaz, Mehmet¹; Fricke, Lea²; Fuest, Clemens³

• Source: EconPol Forum. May2023, Vol. 24 Issue 3, p36-40. 5p.

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INEFICIENCIA DE LAS NORMAS TRIBUTARIAS ANTE LA ECONOMÍA DIGITAL: NUEVAS REGLAS DE TRIBUTACIÓN Y CUMPLIMIENTO COOPERATIVO.

• Authors : Álamo Cerrillo, Raquel¹; Romero Saiz, Miriam²

• Source: Crónica Tributaria. 2023, Vol. 187 Issue 2, p11-42. 32p.

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Progressive Taxation and Robust Monetary Policy.

• Authors : Hiraga, Kazuki¹ (AUTHOR) ; Hasui, Kohei² (AUTHOR)

• Source: B.E. Journal of Macroeconomics. Jun2023, Vol. 23 Issue 2, p845-884. 40p.

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The Impact of Environmental Taxation on Wage Inequality in the Presence of Subsidizing Renewable Energy.

• Authors : Pi, Jiancai¹ (AUTHOR) ; Fan, Yanwei¹ (AUTHOR)

• Source: B.E. Journal of Economic Analysis & Policy. 2023, Vol. 23 Issue 2, p467-496. 30p.

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REMOTE WORK AND THE STATE TAXATION OF NONRESIDENT EMPLOYEES.

• Authors : JOONDEPH, BRADLEY W.¹

• Source: Wisconsin Law Review. 2023, Vol. 2023 Issue 3, p873-917. 45p.

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Taxation of the New Age: New Guidance for the World of Digital Assets.

• Authors : Behrendt, Philipp¹

• Source: Journal of Tax Practice & Procedure. Summer2023, Vol. 25 Issue 2, p47-58. 12p.

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Can Extraterritorial Taxation Be Rationalized?

• Authors : SNYDER, LAURA

• Source: Tax Lawyer. Spring2023, Vol. 76 Issue 3, p535-604. 70p. 2 Charts.

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UNRAVELING THE RELATIONSHIP BETWEEN ENVIRONMENTAL TAXATION AND TRADE: THE MODERATING ROLE OF JUDICIAL SYSTEM WITHIN THE JAPANESE CONTEXT.

• Authors : Aden, Kadir¹; Dirir, Sadik Aden¹

• Source: Journal of International Trade, Logistics & Law. Jun2023, Vol. 9 Issue 1, p203-215. 13p.

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Determinants of inheritance and gifts taxation in the European Union.

• Authors : Kudła, Janusz¹ (AUTHOR) ; Woźniak, Rafał¹ (AUTHOR); Walczyk, Konrad¹ (AUTHOR)

• Source: International Journal of Management & Economics. Jun2023, p1. 18p.

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DİJİTAL ÇAĞIN BİR VERGİ SORUNU: DİJİTAL GÖÇEBELERİN VERGİLENDİRİLMESİ.

• Authors : İNNECİ, Ahmet¹

• Source: Journal of Turkish Court of Accounts / Sayistay Dergisi. haz2023, Vol. 34 Issue 129, p235-257. 23p.

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Is There any Obvious Relationship Between Taxation and Economic Growth?

• Authors : Crăciun, Andreea-Florentina¹ (AUTHOR); Răcătăian, Raluca-Ioana¹ (AUTHOR); Țăran, Alexandra-Mădălina¹ (AUTHOR)

• Source: Studies in Business & Economics. Apr2023, Vol. 18 Issue 1, p69-89. 21p.

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Impact de la taxation des transactions financières sur le volume d'échange au sein de la Bourse de valeurs mobilières de Tunis.

• Authors : HAMIDA, Safa Ben¹ ; JILANI, Faouzi²

• Source: Journal of Academic Finance. Spring2023, Vol. 14 Issue 1, p29-45. 17p.

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SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING.

• Authors : Mamontova, Nataliya¹ ; Zakharchuk, Serhii²

• Source: Scientific Proceedings of Ostroh Academy National University Series, Economics. 2023, Vol. 56 Issue 28, p145-149. 5p.

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The Debt Bias in Corporate Income Taxation - Literature Review.

• Authors : Popova, Nelly¹

• Source: Proceedings of the International Workshop Accounting & Taxation (IWAT2021). Feb2023, p19-27. 9p.

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PRACTICAL PRACTICE SOLUTIONS: Mitigating State Income Taxation of Trusts.

• Authors : Shenkman, Martin M.; Matak, Joy

• Source: Trusts & Estates. Jul/Aug2023, Vol. 162 Issue 7/8, p12-15. 3p.

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TRIBUTACIÓN DE LA IGLESIA CATÓLICA EN LA IMPOSICIÓN LOCAL E INDIRECTA ESTATAL.

• Authors : Bengoechea, Miguel Gutiérrez¹

• Source: Revista Técnica Tributaria. jan-mar2023, Issue 140, p59-91. 33p.

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国税地税征管体制改革、 信息获取与企业避税: 基于国税地税合作的证据.

• Authors : 张明昂; 陈斌开; 岳林峰

• Source: Economic Science / Jingji Kexue. 2023, Vol. 45 Issue 2, p71-88. 18p.

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Corporate Taxation and International Financial Integration: U.S. evidence from a consolidated perspective.

• Authors : Bénétrix, Agustín¹; Pacheco, André Sanchez¹

• Source: Oxford Open Economics. 2023, p1-16. 16p.

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An analysis of the influence of transformational leadership in a taxation organisation in the KwaZulu-Natal region.

• Authors : MDLETSHE, NONDUMISO¹ ; NZIMAKWE, THOKOZANI IAN¹

• Source: Journal of Contemporary Management (1815-7440). Jan2023, Vol. 20 Issue 1, p1-26. 26p.

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Tax Exempt and Governmental Plans: 457(b) Top Hat Plan--Distribution Rules: In a 457(b) top hat plan there are specific rules associated with distribution elections and the taxation of a participant's account. This column discusses various distribution requirements under a 457(b) top hat plan

• Authors : STORTENBECKER, ROD

• Source: Journal of Pension Benefits: Issues in Administration. Winter2023, Vol. 30 Issue 2, p48-51. 4p.

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Integrating Islamic Principles of Taxation within China – An Analysis of its Impact on Corporate Earnings.

• Authors : Katterbauer, Klemens¹; Syed, Hassan¹; Genç, Sema Yılmaz¹

• Source: Journal of Emerging Economies & Policy. 2023, Vol. 8 Issue 1, p104-110. 7p.

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Integrating Islamic Principles of Taxation within China – An Analysis of its Impact on Corporate Earnings.

• Authors : Katterbauer, Klemens¹; Syed, Hassan¹; Genç, Sema Yılmaz²

• Source: Journal of Emerging Economies & Policy. 2023, Vol. 8 Issue 1, p104-110. 7p.

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Taxation Effects on Economic Growth: An empirical analysis of tax structure and economic growth for the EU-21 countries.

• Authors : Vasiliki, Kremastioti; Anastasiou, Athanasios

• Source: World Economics. Jan-Mar2023, Vol. 24 Issue 1, p87-107. 21p.

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Zur Novellierung der erbschaft- und schenkungsteuerlichen Grundbesitzbewertung durch das JStG 2022.

• Authors : Lücke, Viktoria; Lüder, Robert; Matern, Christian

• Source: FinanzRundschau. Feb2023, Vol. 105 Issue 4, p153-160. 8p.

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