Développement territorial autonome ou assisté by Gaël Lagadec

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INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE by N. Z. Zotikov

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PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION by E. Gulkova, O. Tarasova

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Impact of GST on motor and pump exports in India by Raghuveer Negi, Muthusamy Arumugam, Abuzar Nomani, Shetty Deepa Thangam Geeta

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Tax evasion: initiation of pre-trial investigation, primary actions, main directions of the pre-trial investigation body’s work by O. V. Hryhorashchenko

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Tracing the trajectories of energy intensity, environmental tax revenues, and environmental neutrality in major European economies by Fayyaz Ahmad, Nabila Abid, Junaid Aftab, Aamir Javed

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The Effect of Platform Data Quality on Tax Compliance in Digital Economy: A Multiagent Based Simulation by Peng Jin, Zhangwei Feng, Guiping Li

“…The expeditious development of the digital economy has posed critical challenges for tax compliance. Recent reforms and technological changes, such as the emergency of platform data sharing, perform as potential instruments to potentially solve the tax compliance issue in the digital economy. …”
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The relationship of tax instruments and performance indicators of companies to ensure the environmental component of sustainable development in Russia by N. A. Zatsarnaya, N. I. Enatskaya

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Taxation and Budget Reform Commission (TBRC) Statutory Recommendation: Streamlined Sales and Use Tax Agreement by Rodney L. Clouser

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Research on the Policy Effect of Property Tax Reform: Take the Pilot Reforms in Chongqing and Shanghai as Examples by Wei Dong, Xinqi Fu, Yang Zhang, Guowei Qin

“…It has been ten years since the implementation of property tax reform in Shanghai and Chongqing. With the continuous promotion of tax reform, the central government clearly put forward the decision to accelerate the pilot real estate tax reform in 2021. …”
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Criminal Fines Issuing Tax Invoices Not Based on Actual Transactions with More than One Perpetrator by Anggiat Sautma, Sigid Suseno suseno, Amelia Cahyadini cahyadini

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Digital perspectives of document management will allow to expand the use of automation and robotization in accounting and tax accounting by I. V. Bardina

“…The article discusses the prospects of using electronic documents and electronic document management in accounting and tax accounting. Changes in this area will lead to a new procedure for the formation and organization of registration of primary documents, internal documents and reports of economic entities. …”
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A System Dynamics Model of the Modal Shift from Road to Rail: Containerization and Imposition of Taxes by Bulim Choi, Su-il Park, Kang-Dae Lee

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Future Prediction for Tax Complaints to Turkish Ombudsman by Models from Polynomial Regression and Parametric Distribution by Mehmet Niyazi Çankaya, Murat Aydın

“…The aim of this study is to forecast the amount of tax complaints filed with the Turkish Ombudsman in the future and whether or not policymakers require a specific tax Ombudsman. …”
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IMPUTED INCOME AS A SPECIAL TAX REGIME AND ITS PRACTICAL APPLICATION BY ENTREPRENEURS OF THE ULYANOVSK REGION by O. Gavrilina, M. Surkova

“…In the article, the role, purpose and place of the taxation system in the form of unified tax on imputed income for certain types of activities as a special tax regime. …”
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Taxation and Budget Reform Commission (TBRC) Statutory Recommendation: Streamlined Sales and Use Tax Agreement by Rodney L. Clouser

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Role of business sustainability, patriotism of business actors, and digital transformation in increasing MSME tax compliance by Pambayun Kinasih Yekti Nastiti, Theresia Woro Damayanti, Maria Rio Rita, Supramono Supramono

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Influence of tax, customs-tariff and macroeconomic factors on on the indicators of economic efficiency of oil-refining enterprises by O. V. Baykova, E. O. Gromyko

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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

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Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity by Timoty Mathews

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