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Academic Journal

Turnover Taxes: Their Origin, Fall from Grace, and Resurrection.

Authors : Pomp, Richard D.¹

Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p17-20. 4p.

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Periodical

Director penalty notices: Complete guide for company directors.

Authors : DAVIS, WAYNE¹

Source: Governance Directions. Feb2022, Vol. 74 Issue 1, p494-508. 15p.

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Academic Journal

THEORETICAL AND PRACTICAL ASPECTS REGARDING THE ADJUSTMENT AND REIMBURSEMENT OF VALUE ADDED TAX.

Authors : MARIN, CIUMAG¹ ; ANCA, CIUMAG²

Source: Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series. Oct2021, Issue 5, p164-171. 8p.

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Academic Journal

TÜRKİYE'DE ÜCRET GELİRLERİNİN VERGİLENDİRİLMESİNİN VERGİ GELİRLERİYLE İLİŞKİSİNE YÖNELİK AMPİRİK BİR TEST.

Authors : AKAR, Sonay¹

Source: Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS). 2021, Vol. 14 Issue 3, p995-1020. 26p.

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Academic Journal

ТАМОЖЕННАЯ ПРОЦЕДУРА БЕСПОШЛИННОЙ ТОРГОВЛИ: МЕТОДОЛОГИЧЕСКИЕ ПРОБЛЕМЫ КОСВЕННОГО НАЛОГООБЛОЖЕНИЯ И ПУТИ ИХ РЕШЕНИЯ.

Authors : СИДОРОВА, Елена Юрьевна¹ ; АРТЕМЬЕВ, Алексей Александрович²

Source: Finance & Credit. Jun2021, Vol. 27 Issue 6, p1270-1291. 22p.

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Academic Journal

Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India.

Authors : Mallick, Hrushikesh¹ (AUTHOR)

Source: Economic Change & Restructuring. May2021, Vol. 54 Issue 2, p371-415. 45p.

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Academic Journal

Optimal commodity taxation – a new computational procedure with application to India.

Authors : Majumder, Amita¹ (AUTHOR) ; Ray, Ranjan² (AUTHOR) ; Santra, Sattwik³ (AUTHOR)

Source: Indian Growth & Development Review. 2022, Vol. 15 Issue 1, p123-138. 16p.

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Academic Journal

MEASURING AND ESTIMATING TAX ELASTICITY IN THE REPUBLIC OF SERBIA.

Authors : Kalaš, Branimir¹ ; Mirović, Vera¹ ; Andrašić, Jelena¹

Source: Ekonomika. Jan-Mar2021, Vol. 67 Issue 1, p17-25. 9p.

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Periodical

On the issue of choosing priority approaches in taxation of the population.

Authors : Vitalievna, Tikhonova Anna¹

Source: Nalogi i Nalogooblozhenie. Apr2021, Issue 4, p19-35. 17p.

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Academic Journal

Is taxation being effectively used to promote public transport in Europe?

Authors : Barros, Victor¹ (AUTHOR) ; Cruz, Carlos Oliveira² (AUTHOR) ; Júdice, Tomás³ (AUTHOR)

Source: Transport Policy. Dec2021, Vol. 114, p215-224. 10p.

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Academic Journal

THEORETICAL AND PRACTICAL ASPECTS REGARDING THE POSITIVE AND NEGATIVE VAT ADJUSTMENT.

Authors : MARIN, CIUMAG¹ ; ANCA, CIUMAG²

Source: Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series. 2021, Issue 1, p271-276. 6p.

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Academic Journal

Tax pass-through in the European beer market.

Authors : Ardalan, Aria¹ (AUTHOR) ; Kessing, Sebastian G.^1,2 (AUTHOR)

Source: Empirical Economics. Feb2021, Vol. 60 Issue 2, p919-940. 22p. 10 Charts, 1 Graph.

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Academic Journal

Educational Institutions Under Trust and its Taxation: A Critical Analysis.

Authors : Dokania, Yashraj¹

Source: Vision: Journal of Indian Taxation. Jan-Jun2021, Vol. 8 Issue 1, p77-100. 24p.

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Academic Journal

Should commodity tax rates be uniform across regions in a heterogeneous country? Evidence from India.

Authors : Majumder, Amita¹ (AUTHOR) ; Ray, Ranjan^1,2 (AUTHOR) ; Santra, Sattwik³ (AUTHOR)

Source: Journal of Policy Modeling. Nov2021, Vol. 43 Issue 6, p1310-1331. 22p.

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Academic Journal

TAXING THE DIGITAL ECONOMY: THE EU PROPOSALS AND OTHER INSIGHTS.

Authors : Pownall Montoya, Joshua¹

Source: Cronica Tributaria. 2020, Vol. 177 Issue 4, p225-229. 5p.

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Academic Journal

LAS NOTIFICACIONES ELECTRÓNICAS OBLIGATORIAS EN MATERIA TRIBUTARIA.

Authors : Navarro Egea, Mercedes¹

Source: Cronica Tributaria. 2020, Vol. 177 Issue 4, p221-224. 4p.

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Academic Journal

EL DERECHO A LA DEDUCCIÓN DEL TRIBUTO SOPORTADO EN EL IMPUESTO SOBRE EL VALOR AÑADIDO EN LA DOCTRINA JURISPRUDENCIAL.

Authors : Carbajo Vasco, Domingo¹

Source: Cronica Tributaria. 2020, Vol. 177 Issue 4, p215-229. 5p.

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Academic Journal

Taxing the People, Not Trade: the International Monetary Fund and the Structure of Taxation in Developing Countries.

Authors : Reinsberg, Bernhard^1,2 ; Stubbs, Thomas^1,3; Kentikelenis, Alexander⁴

Source: Studies in Comparative International Development. Sep2020, Vol. 55 Issue 3, p278-304. 27p. 5 Charts, 2 Graphs.

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Academic Journal

VAT quick fixes and potential double taxation.

Authors : Matesanz, Fernando (AUTHOR); Services, Spanish VAT (AUTHOR)

Source: International Tax Review. 4/4/2022, pN.PAG-N.PAG. 1p.

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Academic Journal

ITR Global Tax 50 2021-22: The Gulf Cooperation Council.

Authors : Mehboob, Danish (AUTHOR)

Source: International Tax Review. 3/28/2022, pN.PAG-N.PAG. 1p.

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Academic Journal

ITR Global Tax 50 2021-22: EU VAT Reform.

Authors : Jones, Alice (AUTHOR)

Source: International Tax Review. 3/28/2022, pN.PAG-N.PAG. 1p.

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Academic Journal

Dimensions of GST on Small and Moderate Business Units: A Systematic Review.

Authors : Guna, Chennathur¹ (AUTHOR) ; Anuradha P.S.¹ (AUTHOR)

Source: Vision (09722629). Sep2021, Vol. 25 Issue 3, p275-284. 10p.

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Periodical

Foreign-derived intangible income: Issues and practical strategies.

Authors : Vari, Frank J.

Source: Tax Adviser. Sep2021, p40-43. 4p.

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Periodical

Die Einnahmen-Überschuss-Rechnung nach § 4 Abs. 3 EStG, Teil 2.

Authors : Kahle, Holger; Kopp, Nicolas

Source: FR Finanz-Rundschau Ertragsteuerrecht. 2021, Vol. 103 Issue 2, p55-60. 6p.

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Academic Journal

LA TRIBUTACIÓN DE LA ECONOMÍA DIGITAL EN EL CONTEXTO INTERNACIONAL, EUROPEO Y ESPAÑOL.

Authors : Calvo Salinero, Rafael¹

Source: Cronica Tributaria. 2020, Issue 175, p199-203. 5p.

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