The influence of income tax rate, tunneling incentives, and return on equity on transfer pricing behavior of foreign direct investment enterprises in Vietnam by Tran Quoc Thinh, Nguyen Thi Hai An

“…Supporting agency theory and positive accounting theory, the results show that the income tax rate negatively influences transfer pricing behavior, while tunneling incentives and return on equity positively affect transfer pricing behavior. …”
Get full text

TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION by S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoylova

Subjects: Get full text

Clustering OECD Countries According to Tax Indicators by Selim Tüzüntürk

Subjects: Get full text

Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia by Helena Blažić, Dženeta Bašagić

Subjects: Get full text

Husserl’s Phenomenology: A Study On The Construction Of The Meaning Of Tax, Zakat And Tithe by 'Ilya Azmala, Iwan Triyuwono, Ali Djamhuri

Subjects: Get full text

TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS by Marian Podstawka, Łukasz Podstawka

Subjects: Get full text

TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS by Marian Podstawka, Łukasz Podstawka

Subjects: Get full text

TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL by A. Ardashev

Subjects: Get full text

The role of social institutions in shaping taxpayer behaviour by A. V. Tikhonova

Subjects: “…income tax…”
Get full text

Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies by Tiutiuriukov Vladimir

Subjects: Get full text

FINANCIAL ASPECTS OF ESTABLISHING THE INSTITUTION OF THE SELF-EMPLOYMENT by V. V. Poliakova, S. L. Sumbatyan, V. A. Basalaev

Subjects: Get full text

Social aspects of the development of family taxation in the Russian Federation by T. V. Zvereva

Subjects: Get full text

On the issue of the development of domestic tourism in the Russian Federation by N. S. Sergienko

Subjects: Get full text

LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES by Regina E. Witzke, Kseniya D. Grezeva, Shamil R. Zaripov

Subjects: Get full text

ON THE PROSPECTS OF TAX INCENTIVES FOR INVESTMENTS IN BONDS by A. S. Solomentsev

Subjects: Get full text

IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS by R. G. Akhmadeev

Subjects: Get full text

Modern problems and prospects of tax on professional income application by N. G. Morozova, M. V. Tipalina

Subjects: “…professional income tax…”
Get full text

Improving the budgetary policy of municipalities by A. B. Urusova

Subjects: Get full text

Budgetary and tax policy at the present stage and its role in forming budgets of different levels by N. Z. Zotikov

Subjects: Get full text

Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization by A. V. Zakharova, L. S. Samodelko, E. A. Kirova

Subjects: Get full text