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Dijital Vergi Reformları: Blok Zincir Teknolojisi
Published 2024-12-01Subjects: Get full text
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22
Peter the Great and the “modernisation” of serfdom in Russia
Published 2021-12-01Subjects: Get full text
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23
Tax and income transparency in Norway from 2001 to 2014
Published 2024-12-01“…This article aims to present and organize the findings of the research of the Norwegian tax reform of October 2001, which resulted in an increase in transparency of taxable income, wealth, and tax paid by all citizens. …”
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24
La suppression de l’impôt de solidarité sur la fortune : réforme économique ou idéologique ?
Published 2018-12-01“…Solidarity tax on wealth is removed in 2018. This major tax reform is supposed to promote investment, economic growth and employment. …”
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25
The Green Tax Revolution
Published 2021-10-01“…Carbon pricing can increase the burden of CO2 producers, but this does not appear to be enough. We need a Green Tax Reform which focuses on the Pigouvian approach and can correct the distortions of different climate hurting activities. …”
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26
Dispute Over Relief Package: Tax Cuts or Direct Transfers?
Published 2022-10-01“…However, this is a one-off ad hoc measure and not a fundamental reform. Is income tax reform necessary and is cold progression a problem that should be eliminated? …”
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27
Reflexões sobre as incidências tributárias no Brasil e suas relações com o desenvolvimento socioeconômico nacional
Published 2018-01-01“…Finally, some suggestions of the literature for a tax reform in Brazil were discussed and the choice of a system with a high tax burden was highlighted, in the face of the search for a welfare state.…”
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28
SPECIALISED FINANCIAL COMPANIES AS AN INSTRUMENT OF ASSET SECURITISATION
Published 2024-07-01“…It should also be noted that Specialized Financial Societies are becoming an increasingly interesting instrument both abroad and in Russian corporate law, especially in view of the forthcoming “tax reform” in 2025. The purpose of the study is to summarize the opinions of the expert-scientific community and dive into the legislation and law enforcement practice of foreign jurisdictions in order to identify positive aspects of regulation, gaps in the current Russian legislation and problems in legal regulation. …”
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The “golden age” of Russian serfdom
Published 2022-09-01“…The proprietary (proprietorial) interest of the landed gentry in relation to the local lands and peasants received a previously unthinkable impulse due to Peter’s elevation of the status of estates to patrimonial, as well as the erasure of the legal boundary between serfs and peasants by turning both into “audit souls” during the tax reform. Already in the last years of Peter the Great’s reign, the authorities were inclined to identify the right of landlords to peasants with the right to immovable property in the context of the evolution of serfdom in Russia. …”
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30
MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATION
Published 2024-12-01“…Therefore, the analysis of the problems of legal regulation of mineral extraction tax (MET) in the extraction of multi-component complex ores, including the determination of the item and rate of taxation, and the search for their optimal solutions is aimed at improving tax legislation in the context of tax reform. Purpose: to analyse the problems of legal regulation of MET payment for the extraction of multi-component complex ores, including in determining the item and rate of taxation. …”
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31
Uganda's Economic Reforms : insider accounts /
Published 2010Table of Contents: “…Overview of Ugandan economic reform since 1986 / Alan Whitworth and Tim Williamson -- Institutional and political dimensions of economic reform / Emmanuel Tumusiime-Mutebile -- Exchange rate, fiscal, and monetary policy / Charles Byaruhanga, Mark Henstridge, and Louis Kasekende -- Public service restructuring and pay reform / Mary Goretti Sendyona -- Tax reform / Gerry Cawley and Justin Zake -- Planning and development budget reform, 1990-1995 / Alan Whitworth -- The Poverty Eradication Action Plan / Kenneth Mugambe -- Budget reform and the medium term expenditure framework / Martin Brownbridge, Giulio Federico, and Florence Kuteesa -- Sector wide approach and sector working groups / Ishmael Magona -- Poverty monitoring / Margaret Kakande -- Statistics reform / E.S.K Muwanga-Zake -- Debt management and debt relief / Damoni Kitabire -- Aligning aid with government fiscal objectives / Martin Brownbridge -- Fiscal decentralization / Tim Williamson -- Financial management and accountability reform / Gustavio Bwoch and Robert Muwanga -- Privatization and parastatal reform / Emmanuel Nyirinkindi and Michael Opagi.…”
Table of contents
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32
Financing of municipal current expenditure through local taxes: a systematic review
Published 2024-10-01“…The study provides a foundation for comprehensive municipal tax reforms aimed at increasing local fiscal independence. …”
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33
Fiscal vertical imbalance and income inequality: A threshold effect analysis based on government expenditure.
Published 2025-01-01“…These findings highlight the critical role of public expenditure in addressing income distribution issues and offer valuable guidance for upcoming fiscal and tax reforms.…”
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The Effect of Leverage, Financial Distress, and Transfer Pricing on Tax Avoidance (Empirical Study on Energy Sector Manufacturing Companies Listed on the Indonesia Stock Exchange f...
Published 2025-01-01“…This study also considers the potential influence of regulatory changes and economic events during the study period, including tax reforms and shifts in government policies that may have affected tax behavior. …”
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Interplay of financial inclusion and economic growth in emerging economies
Published 2025-06-01“…Additionally, fiscal, monetary, and trade policies play vital roles: fiscal policies in Brazil, Colombia, and Mexico focus on infrastructure, social programs, and tax reforms, respectively, to spur growth. Monetary policies include Brazil's inflation targeting, Turkey's interest rate adjustments, and India's MUDRA scheme, which promotes entrepreneurship. …”
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On Harmonizing the External Economic Policy among the Countries of the Common Economic Space: Problems and Prospects
Published 2014-02-01“…The article provides the tax systems of the countries of the customs union of Belarus, Kazakhstan and Russia, reveals the differences and identifies the need for harmonization and convergence of the structures and principles of taxation, the general tax reforms and harmonization of fiscal policies of member countries in order to increase the investment attractiveness and competitiveness of the national economies in the process of development and integration. …”
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