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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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Foreign-derived intangible income: Issues and practical strategies.

• Authors : Vari, Frank J.

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

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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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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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An Examination of Interrelationship between Central and States Taxes in India Before and After Implementation of GST: A Johansen Cointegration Approach.

• Authors : Pandey, Pramod Kumar¹

• Source: Vision: Journal of Indian Taxation. Jul-Dec2020, Vol. 7 Issue 2, p1-16. 16p.

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SUPERIORITY OF THE VAT TO TURNOVER TAX AS AN INDIRECT TAX ON DIGITAL SERVICES.

• Authors : Russo, Karl¹

• Source: National Tax Journal. Dec2019, Vol. 72 Issue 4, p857-879. 23p.

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FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH.

• Authors : Nicolae, PETRIC¹

• Source: Annals of the University of Oradea, Economic Science Series. Dec2019, Vol. 28 Issue 2, p189-199. 11p.

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OPEN STACK FOR GST.

• Authors : Chakraborty, Pradeep

• Source: Dataquest. Sep2020, Vol. 38 Issue 9, p14-18. 5p.

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Portugal to Reduce Fuel Tax From Friday, Costa Says.

• Authors : Lima, Joao (AUTHOR)

• Source: Bloomberg.com. 3/8/2022, pN.PAG-N.PAG. 1p.

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IATO urges Finance Ministry to consider lowering GST for battered tourism sector.

• Source: FRPT- Finance Snapshot. 6/1/2021, p14-15. 2p.

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VAT and the taxation of rents.

• Authors : Boadway, Robin¹ (AUTHOR); Sato, Motohiro² (AUTHOR); Tremblay, Jean‐François³ (AUTHOR)

• Source: Journal of Public Economic Theory. Aug2021, Vol. 23 Issue 4, p601-621. 21p.

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Zur Differenzbesteuerung der Art. 311 ff. MwStSystRL.

• Source: Umsatzsteuer-Rundschau. Apr2022, Vol. 71 Issue 8, p308-312. 5p.

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This week in tax: Will the EU VAT gap get worse?

• Authors : Jones, Alice (AUTHOR); White, Josh (AUTHOR)

• Source: International Tax Review. 12/20/2021, pN.PAG-N.PAG. 1p.

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A STUDY ON SMALL AND MEDIUM TRADER'S PERCEPTION TOWARDS GST WITH SPECIAL REFERENCE TO EDATHUA.

• Authors : LONAPPAN, LIPSON¹

• Source: CLEAR International Journal of Research in Commerce & Management. Aug2020, Vol. 11 Issue 8, p15-17. 3p.

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AN ECONOMETRIC APPROACH ON SHADOW ECONOMY IN EUROPEAN COUNTRIES.

• Authors : Nicolae, PETRIC¹

• Source: Annals of the University of Oradea, Economic Science Series. Jul2019, Vol. 28 Issue 1, p72-82. 11p.

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Nigerian states launch VAT tax grab.

• Authors : Iruoma, Kelechukwu

• Source: African Business. Nov2021, Issue 488, p86-87. 2p.

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ЕДИНЫЙ СЕЛЬСКОХОЗЯЙСТВЕННЫЙ НАЛОГ С НДС. ПРОБЛЕМЫ ГАРМОНИЗАЦИИ

• Authors : ДАВЛЕТШИН, Тахир Габдрашитович¹

• Source: Finance & Credit. Sep2019, Vol. 25 Issue 9, p2109-2124. 16p.

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Nichterhebung von Umsatzsteuer für kommunale Tätigkeiten – § 2b UStG und Alternativen – Teil 2.

• Authors : Englisch, Joachim

• Source: Umsatzsteuer-Rundschau. 2021, p381-387. 7p.

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Singaporeans Back Higher Taxes for the Rich to Reduce Inequality.

• Authors : De Wei, Low (AUTHOR)

• Source: Bloomberg.com. 2/23/2022, pN.PAG-N.PAG. 1p.

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Singapore Moves to Ease Public Concern Over Looming Tax Hike.

• Authors : De Wei, Low (AUTHOR)

• Source: Bloomberg.com. 2/9/2022, pN.PAG-N.PAG. 1p.

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Singapore Moves to Ease Public Concern Over Impending Tax Hike.

• Authors : De Wei, Low (AUTHOR)

• Source: Bloomberg.com. 2/9/2022, pN.PAG-N.PAG. 1p.

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UAE Dilutes Tax-Free Status With New Corporate Profit Levy.

• Authors : Nair, Adveith (AUTHOR); Fattah, Zainab (AUTHOR)

• Source: Bloomberg.com. 1/31/2022, pN.PAG-N.PAG. 1p.

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Poland to Slash Levies to Curb Inflation and Ire Over Taxes.

• Authors : Skolimowski, Piotr (AUTHOR)

• Source: Bloomberg.com. 1/11/2022, pN.PAG-N.PAG. 1p.

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AN EVALUATION OF THE EFFECT OF TAXATION POLICY ON INFLATION IN NIGERIA.

• Authors : ADEGBITE, TAJUDEEN ADEJARE¹

• Source: Copernican Journal of Finance & Accounting. 2019, Vol. 8 Issue 2, p7-23. 17p.

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"Sakura" has not grown in a day: infrastructure investment and economic growth in Japan under different tax regimes.

• Authors : Apergis, Emmanuel¹ (AUTHOR) ; Apergis, Nicholas² (AUTHOR)

• Source: Empirical Economics. Aug2019, Vol. 57 Issue 2, p541-567. 27p. 6 Charts, 7 Graphs.

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РАЦИО Ц-ЕФИКАСНОСТИ КАО МЕРА ЕФИКАСНОСТИ ПДВ-А НЕДОВОЉНО РАЗВИЈЕНИХ ЗЕМАЉА ЕУ И СРБИЈЕ

• Authors : Ђуровић-Тодоровић, Јадранка¹ ; Ђорђевић, Марина¹ ; Ристић, Милица¹

• Source: New Economist / Novi Ekonomist. Jul-Dec2019, Issue 26, p6-15. 10p.

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Optimal asymmetric sector-specific labour taxation in an overlapping generations model.

• Authors : Fedotenkov, Igor^1,2

• Source: Journal of Economics. Jun2019, Vol. 127 Issue 1, p1-18. 18p.

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Analysis of VAT Revenues to Romania's State Budget.

• Authors : Oprișan, Oana¹ ; Țileagă, Cosmin² ; Nicodim, Liliana¹

• Source: Ovidius University Annals, Series Economic Sciences. 2019, Vol. 19 Issue 1, p641-645. 5p.

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THE IMPACT OF GST (GOODS AND SERVICES TAX) IN INDIA.

• Authors : Gaikwad, Sanjeevani V.¹

• Source: International Conference on Ongoing Research in Management & IT. 2018, p289-296. 8p.

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