La taxe carbone dans une économie d’inspiration keynésienne by Nicolas Piluso, Edwin Le Heron

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Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets by G. R. Sakhapova

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Tax Exemptions and R;D Expenditures in Iran Saeed Dorokhshi Moghaddam by Saeed Dorokhshi Moghaddam, Bahram Sahabi, Hassan Heydari, Sajad Barkhordari

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Corporate tax law: Does legal form neutrality make sense? by Reinald Koch, Dominika Langenmayr

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The challenges of tax policy: a literature study on market and welfare dynamics by I Nyoman Tingkes, I Ketut Sirna, I Made Sumartana, Ida Ayu Putu Sri Widnyani

Subjects: “…elasticity and tax rates…”
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PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA by S. Kravchuk

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Impact of Taxes on Performance of Small-Scale Business Enterprises in Kabale Municipality. by Katusiime, Allen

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THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM by M. V. Karp, A. V. Zakharova, L. S. Samodelko

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Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries by N. S. Horobets

Subjects: “…tax system…”
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The Taxation of Agriculture in the European Union Countries by Kinga Gruziel, Małgorzata Raczkowska

Subjects: “…tax…”
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Are Public Sector Tax Practitioners Satisfied with the Services of South Africa Revenue Service? by Oludele Akinloye Akinboade, Mandisa Putuma Mokwena

Subjects: “…tax compliance…”
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A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye by Serap Püren

Subjects: “…tax law…”
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INTERNALLY GENERATED REVENUE (IGR) AND CORRUPTION IN NIGERIA: A FOCUS ON TAXES AND RATES by OWENVBIUGIE VINCENT OVENSERI

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Particular tax mechanisms capable of mitigating negative consequences of the financial crisis for Russia by I. A. Goncharenko

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Exploring the drivers of digital technology adoption for enhancing domestic tax mobilization in Ghana by Alexander Asmah, Kingsley Ofosu Ampong, Dzifa Bibi, Wihlemina Ofori

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Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 by Lucian CERNUȘCA

“…The end of 2024 brought a series of significant changes regarding the tax treatment of real estate renting. The news was included in the Government Emergency Ordinance No. 128/2024 and the Government Emergency Ordinance No. 138/2024, which provided clarifications regarding the rental income taxation and the reporting of related tax obligations by means of the single return. …”
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2012 Florida Constitutional Amendment 10: Tangible Personal Property Tax Exemption by Rodney L. Clouser

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Capital expenditure, tax avoidance and bank performance: Evidence from Jordanian banks by Mohammad Fawzi Shubita, Nahed Habis Alrawashedh, Duaa Fawzi Shubita, Ahmed Dheyauldeen Salahaldin

“…Tax avoidance and capital expenditure are critical financial strategies employed by banks to enhance profitability. …”
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Unconditional basic income and parasitism tax as nonconventional tools of state income politics by V. Ostapenko

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IMPACT OF GENDER DIVERSITY ON TAX COMPLIANCE OF NON-FINANCIAL LISTED COMPANIES IN NIGERIA by Mathias Gboyega OGUNDEJI

Subjects: “…Tax Compliance…”
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