Legal measures to ensure fair distribution of income for sustainable development of Ukraine by S. S. Pyroha

“…The income tax rate should be determined by the direction of use of profits, and the rate of distributed profit on dividends should be equal to the personal income tax rates. …”
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Clustering Tingkat Risiko Klasifikasi Lapangan Usaha (KLU) Menggunakan Metode K-Means by Jessica Rahmawati Nugroho, Yoyon K Suprapto, Eko Setijadi

“…One of the factors that causes the tax gap is the level of taxpayer compliance. In order to minimising the risk of taxpayers non-compliance, Directorate General of Taxes (DGT) as a Tax Authorities need to supervising and inspecting taxpayers. …”
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Moderation and Mediation of Meaningful Work on Job Demands and Job Resources on Work Engagement by Aria Srihadiningrat, Hanif Mauludin

“… This research is important for tax employees in the public sector, who face high work demands in achieving state revenue targets. …”
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Taxpayer compliance improvement strategy motor vehicles by Margareta Diana Pangastuti

“…The most reliable local revenue sector is the tax sector, including motor vehicle tax. However, the facts on the ground show that the number of people who do not pay motor vehicle tax is still very high. …”
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Julien Pharo, Démocratie d’entreprise et fiscalité. Enjeux théoriques et pratiques de la mise en place d’une fiscalité incitative procédurale by Julien Pharo

“…This thesis, which is primarily concerned with economic theory, proposes to consider, from a pragmatist and institutionalist point of view, the possibility that tax incentives for companies might have the objective of democratising their organisation. …”
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Editorial by Daniel Halliday

“…The rationale (roughly) for such protection is that an inheritance tax could result in the demise of family businesses when there is insufficient liquidity to pay the tax. …”
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Call for Papers: Intergenerational Justice Prize 2020 by FRFG, IF (Foundation for the Rights of Future Generations, Intergenerational Foundation)

“…What percentage of the population is liable to these taxes? How are business assets handled? • How does inheritance tax relate to the welfare state? …”
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Assessing the Fiscal Burden of Overweight and Obesity in Japan through Application of a Public Economic Framework by Ataru Igarashi, Cillian Copeland, Nikos Kotsopoulos, Riku Ota, Silvia Capucci, Daisuke Adachi

“…**Objective:** This analysis assesses the fiscal consequences of overweight and obesity (OAO) in Japan by capturing obesity-attributable lost tax revenue and increased government transfers using a government perspective. …”
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Mixed Carbon Policies Based on Cooperation of Carbon Emission Reduction in Supply Chain by Yongwei Cheng, Dong Mu, Yi Zhang

“…This paper established cooperation decision model for a mixed carbon policy of carbon trading-carbon tax (environmental tax) in a two-stage S-M supply chain. …”
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Ekonomiczne i ekologiczne aspekty stosowania systemu znakowania paliw akcyzowych by Joanna Czarnocka, Urszula Zborowska

“…This article describes different aspects of tax exemption and fiscal relief for liquid fuels. …”
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The Long-Run Behavior of Consumption and Wealth Dynamics in Complete Financial Market with Heterogeneous Investors by Darong Dai

“…Second, inefficacy of temporary taxation policies, which are chosen to be consumption tax and wealth tax, is confirmed in the current financial market.…”
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Comparing the Fiscal Consequences of Controlled and Uncontrolled Osteoarthritis Pain Applying a UK Public Economic Perspective by Rui Martins, Nikos Kotsopoulos, Melodi Kosaner Kließ, Craig Beck, Lucy Abraham, Samuel Large, Patricia Schepman, Mark P. Connolly

“…The relative effect of uncontrolled OA pain on fiscal outcomes is drawn from peer reviewed publications reporting reduced work activity and reliance on public benefits for people with uncontrolled OA pain. Lost tax revenue was derived using UK tax rates and national insurance contributions applied to annual earnings. …”
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Changes in the nutrient composition of top-selling packaged foods and beverages in Colombia between 2016 to 2021 by Luis Carlos Forero, Luis F. Gómez, Mercedes Mora-Plazas, María Parra-Murillo, María Parra-Murillo, Sara Toquica, Lindsey Smith Taillie

“…This tax increased to 15% in 2024 and to $20% in 2025. …”
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Curbing the Fiscal Drag — A Provisional Assessment by Matthias Warneke

“…Abstract It took decades of political discussion for lawmakers to begin adjusting the income tax tariff for inflation in order to curb the fiscal drag. …”
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State support measures for import substitution impact on the investment projects efficiency in the power industry by E. A. Tregubova, A. I. Tregubov

“…To stimulate import substitution, as measures of state support, special prices for capacity produced by new generation are used, and tax incentives are provided to investor enterprises. …”
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Automatic Recognition of Financial Instruments Based on Anisotropic Partial Differential Equations by Wenfu Pan, Li Chen, Ruxing Zhang

“…After several trials, it has obtained better experimental results in terms of recognition accuracy, with an accuracy rate of over 93% in the recognition of tax invoice data set.…”
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Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“…Conservation easements can prevent future residential and commercial development of one’s land and reduce inheritance tax liability for one’s heirs. This revised 5-page fact sheet will describe conservation easements, what is involved in establishing one, some of the tax implications of such agreements, the government and non-government organizations that commonly participate in conservation easements, and important considerations for landowners before entering into such an agreement. …”
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Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“…Conservation easements can prevent future residential and commercial development of one’s land and reduce inheritance tax liability for one’s heirs. This revised 5-page fact sheet will describe conservation easements, what is involved in establishing one, some of the tax implications of such agreements, the government and non-government organizations that commonly participate in conservation easements, and important considerations for landowners before entering into such an agreement. …”
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Exponential forecasting of the monthly volume of the tourism receipts in Bulgaria by Preslav Dimitrov, Maria Kalinova, Gantcho Gantchev, Chavdar Nikolov

“…What is in intriguing in this internal budget restructuring is that it is usually done in the months when the tourism receipts in the form of Value Added Tax turnovers are usually accumulated by the Bulgarian the tax administration. …”
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Fiscal Policy Cannot Relieve Everyone by Jens Boysen-Hogrefe

“…The possibility that some of the calamities are temporary argues for not betting on new taxes now. An increase in the tax ratio that allows for a temporarily more progressive design of the tax and transfer system is already endogenous. …”
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