Taxation of exports and imports of services: Automation of accounting and audit of transactions by Іryna Zhurakovska, Roman Sydorenko

“…For the export and import of services, it is proposed to approve a single directory of types of services, which will automatically select the tax rate depending on the conditions stipulated by the TCU. …”
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An analysis of the Policy of Increasing the Salaries of Government Employees Based on the Framework of Kingdon's Multiple Streams (Case Study of Budget Law 1401) by Seyyed Mojtaba Shahraeini, Heidar Najafi, Seyyedamir Abbaszade, Mahdi Khosravi, Iman Akbari

“…Conclusion Based on the research findings, it is recommended that in future annual budget laws, when considering salary and benefits increases, attention should be paid to the impact of changes in the tax rate on net salary and benefits growth. To address the identified injustices, subsequent salary and benefits increases should combine a fixed percentage and a fixed amount to ensure that the overall percentage increase is higher for employees with lower salaries.…”
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Evaluation of Urban Composite Carbon Sink Value: A Case Study of Shenyang by Tiemao SHI, Di WANG, Yu TANG, Peiying LI

“…In the future, when regulating the carbon trading price and formulating the carbon tax rate, reference should be made to the afforestation cost of carbon sinks to make it more adaptable to the evaluation of urban composite carbon sink value. …”
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Impact of Monetary Policy on the Level of Economic Inequality in the United States by M. L. Dorofeev

“…Inadequate marginal income and inheritance tax rates are factors of rising of wealth inequality in US. …”
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Economic inequality in Russia: problems and ways of their solution by M. L. Dorofeev

“…Country features of economic inequality development related to the socio-economic structure of the country and social mentality, which have a significant impact on the adjustment of the financial mechanism of redistribution of income and wealth, have been identified. The current income tax rates of 42 countries, including social insurance payments have been analysed. …”
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AN ASSESSMENT OF THE SHARE OF REAL ESTATE TAX REVENUES IN THE BUDGET REVENUES OF SELECTED POLISH CITIES FROM 2018-2021 by Cezary Szydłowski

“…The publication aimed to assess the share of property tax revenue in the overall budget revenues of Poland’s 14 largest cities with populations over 200,000. Property tax rates were also assessed. Property tax is one of the key local taxes collected by the local government. …”
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Federal Income Tax Management by Vervil Mitchell, Josephine Turner, Michael S. Gutter, Nayda I. Torres, Horacio Soberon, Zeynep Copur

“…It describes the advantages of filing a federal tax return, who must file a return, itemizing deductions, computing income tax rates, credits, payments, preparing and filing your return, recordkeeping, and where to get help. …”
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Federal Income Tax Management by Vervil Mitchell, Josephine Turner, Michael S. Gutter, Nayda I. Torres, Horacio Soberon, Zeynep Copur

“…It describes the advantages of filing a federal tax return, who must file a return, itemizing deductions, computing income tax rates, credits, payments, preparing and filing your return, recordkeeping, and where to get help. …”
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Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers by Johannes Stößel, Julian Schneidereit, Sonja Stockburger

“…For these points as well as the determination of tax rates, we propose reform approaches and present options for the use of possible additional income. …”
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Proportionality–Progressivity of Biological Assets for Agricultural Prosperity by Enriqueta Mancilla Rendón, Carmen Lozano Arizmendi

“… The aim of this research is to analyze the application of the principle of proportionality–progressivity to the tax rates established by local Mexican governments on biological assets, assessing their impact on the tax burden regression of small, medium, and large enterprises that carry out economic activities in agriculture. …”
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Impacts of Tax Laws on the Performance of Small and Medium Enterprises: A Case Study of Kabale Municipality Kabale District. by Abaasa, Ruth

“…The findings showed that 80 (53.3%) of respondents agreed that SMEs are typically subject to corporate income tax on their profits, with tax rates varying by country and annual income brackets. …”
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Research on Legitimacy Building and Governance of Transportation Service Platform Ecosystem Based on Three-Party Evolutionary Game by Qiaohong Pan, Wenping Luo, Zongyuan Liu, Mengmeng Luan

“…The results show that the strategic choices of the government, platforms, and providers are interdependent. High tax rates, penalties, and social reputation are important influences that drive platforms and suppliers to actively build legitimacy. …”
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Cooperative evolution with reward-based heterogeneous tax in spatial public goods games by Li Yue, Huizhen Zhang, Yueyu Sun, Tianbo An, Jingrui Wang

“…Another important finding is that rewarding cooperators is always available despite their number being few at lower tax rates. It is because when rewarding cooperators face unfavorable situations, global tax becomes a key factor in maintaining their survival. …”
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Political considerations and fiscal regulation in a spatial duopoly: Effects on product differentiation by Hamid Hamoudi, Ana Belen Miquel Burgos, Ourania Dimakou

“…We identify three regulatory profiles: (i) pro-consumer regulation with high tax rates leading to minimal product differentiation and lower prices; (ii) pro-business regulation with no taxation resulting in maximum product differentiation and higher prices, and (iii) moderate regulation, balancing the interests of firms and consumers, in which taxes can be moderate but the firms are not induced to follow the regulator’s designated levels of differentiation. …”
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Le monopole de l’État français sur les jeux d’argent : de l’art d’extorquer des fonds aux plus démunis by Quentin Duroy, Jon D. Wisman

“…Consequently, games controlled by la Française des Jeux (FDJ) are inferior goods (where consumption varies inversely with income) which are subject to exorbitant tax rates. Furthermore, state-controlled FDJ encourages gambling to attract greater participation through aggressive marketing campaigns. …”
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Analysis of the Effect of Reduced Corporate Income Tax Implementation on Employment in Turkey by Elyasa Aksoy

“…The implementation aims to encourage and increase investments, production, employment, and large-scale investments to increase international competitiveness, foreign direct investment and support Research and Development (R&D) activities, and eliminate regional development differences by reducing corporate income tax rates by region. This paper focuses on employment outcome in particular. …”
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The impact of environmental fees to taxes on total factor productivity of manufacturing enterprises: empirical evidence from China by Jing Huang, Zhaoyang Zhao, Xinjing Yang, Yuhang Tian

“…Additionally, while effective management practices have a positive moderating effect, financing constraints hinder this progress. (3) the impact of the TEPFT on TFP is particularly pronounced in state-owned enterprises and in provinces where tax rates are elevated.…”
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On Harmonizing the External Economic Policy among the Countries of the Common Economic Space: Problems and Prospects by E. S. Ratushnyak

“…The comparison of the existing tax systems of the three countries revealed differences affecting the implementation and development of the foreign economic activity of companies in terms of the common market, in particular, the main obstacles to doing business are high tax rates as well as different rates of value added tax (further - VAT) regarding indirect taxation, because this tax is the major budget revenue generating tax involved in the pricing and resulted in decreasing in the export potential of the country. …”
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Transfer pricing reforms in the context of BEPS: challenges remain by S. S. Pyroha

“…The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates. Transfer prices and the arm's length principle are used to prevent profit shifting. …”
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Smokeless tobacco excise taxes in the US: Standardizing the measurement for empirical analysis by Yanyun He, Zezhong Zhang, Qian Yang, Ce Shang

“…Conclusions: The SLT tax data provided here can serve as a valuable tool for policymakers in determining and refining SLT tax rates, further allowing future studies to understand their impacts on SLT use and related disparities.…”
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