Investment neutrality in resource rent taxation – revealed preferences of Norwegian oil & gas companies by Julide Ceren Ahi, Atle Blomgren, Atle Guttormsen, Bård Misund, Ragnar Tveterås

“…This study revisits the academic disagreement on the impact of resource rent tax design on oil and gas companies. The disagreement relates to whether the petroleum special tax on the Norwegian Continental Shelf leads to under- or over-investments. …”
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Ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation by A. M. Chorna

“…It is substantiated that the objective prerequisites for improving administrative and legal mechanism for ensuring the rights of business entities in the field of taxation are: 1) low level of trust of entrepreneurs in the tax service; 2) high level of corruption in the agencies of the State Tax Service; 3) imperfect mechanism of legal regulation of tax advice; 4) low level of quality and efficiency of functioning of administrative and legal mechanism of ensuring the rights and lawful interests of business entities as taxpayers, etc. …”
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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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Compliance and Receipt Lotteries by Philipp Krug, Dominika Langenmayr, Niklas Rauhut, Finn Ole Schmude, Thea Seitz, Douglas Strasoldo, Moritz Withoeft

“…Abstract The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. …”
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Taxifolin increased semen quality of Duroc boars by improving gut microbes and blood metabolites by Yexun Zhou, Yexun Zhou, Liang Chen, Hui Han, Hui Han, Bohui Xiong, Ruqing Zhong, Yue Jiang, Lei Liu, Haiqing Sun, Jiajian Tan, Xiaowei Cheng, Martine Schroyen, Yang Gao, Yong Zhao, Hongfu Zhang

“…Taxifolin (TAX), as a natural flavonoid, has been widely focused on due to its strong anti-oxidation, anti-inflammation, anti-virus, and even anti-tumor activity. …”
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Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers by Johannes Stößel, Julian Schneidereit, Sonja Stockburger

“…We identify the essential points in current German inheritance and gift tax law, which make it possible to transfer large assets with no or low inheritance tax burden. …”
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Information Communications Technology and Revenue Mobilization in Local Governments in Uganda: A Case of Mbarara District Local Government. by Apunyo, Henry Anthony

“…The specific objectives were to estimate the relationship between ICT and tax education, assess the relationship between ICT and tax assessment, and analyze the relationship between ICT and tax governance outcomes. …”
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Municipal Finances in the Corona Crisis: Effects and Reactions by Ronny Freier, René Geißler

“…Abstract The coming recession has a direct impact on municipal finances through trade tax and income tax. As a result of the advance payments during the year, the declines in local budgets are already felt in the short term. …”
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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. …”
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TAXATION AND ECONOMIC DEVELOPMENT IN NIGERIA by Adebowale Ogunsola

“… Ineffective tax system can impact negatively on economic development. …”
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Analysis of Taxation of Property in Bosnia and Herzegovina by Lejla Lazović Pita, Amina Močević

“…By using IMF and OECD methodology defined under taxes on property, our research tries to compare taxes on property in two BIH entities to the international practice. …”
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Exención de Impuestos para Equipos Agrícolas Selectos en Florida by Edward A. Evans

“… FE789 is the Spanish language version of FE715, “Florida Tax Exemption for Selected Farm Equipment,” a 3-page fact sheet by Edward A. …”
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Exención de Impuestos para Equipos Agrícolas Selectos en Florida by Edward A. Evans

“… FE789 is the Spanish language version of FE715, “Florida Tax Exemption for Selected Farm Equipment,” a 3-page fact sheet by Edward A. …”
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Community Participation and Performance of Uganda Revenue Authority in Kabale District, Uganda. by Moses Owino, Wanjala

“…Though URA is mainly comprised of departments, namely, the Customs department, Domestic taxes Department, Cooperate services department, Legal and Board Affair Department and Tax investigation, the study focused on Customs operations in Katuna and Kamwezi customs posts in Kabale district which is a gazetted URA operational zone. …”
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Tindak pidana perpajakan yang merugikan keuangan negara atas penyalahgunaan transfer pricing untuk penghindaran pajak by KMS Herman, Bernadete Nurmawati, Dewi Iryani, Didik Suhariyanto

“…Tax avoidance merupakan suatau tindakan yang dilakukan wajib pajak dalam meminimalkan jumlah beban pajak secara legal. …”
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Benford Law and fraudulent financial statements of unlisted enterprises by Nguyễn Thị Thu Hiền, Đặng Anh Tuấn

“…The private sector plays a vital role in the economic growth of a country and contributes significantly to the state’s budget through tax revenue. However, many enterprises still engage in tax evasion and tax avoidance by manipulating financial statements. …”
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Capital on the moral continuum: the UK, Sweden, and the taxation of inherited wealth by Martin Eriksson, Asa Gunnarsson, Ann Mumford

“…FairTax 649439. …”
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DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT by S. Mamaev

“…The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. …”
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TAXATION OF E-SPORTS IN DEVELOPING WORLD by Orçun Avcı

“…However, there are some problems with taxing e-sports in the world. It is seen that there is no clarity on how e-sports will be taxed. …”
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Why EU revenue matters: A case for an EU digital levy by Katerina Pantazatou

“…This Article draws upon and connects three different developments: the ‘internationalisation’ of tax law and EU tax law, specifically; the increasing digitalisation of the economy, and the European Union’s need for more revenue to deal with the financial consequences of the COVID-19 pandemic and other policy priorities. …”
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