Economic Cycle Policy — Post COVID-19 by Überblick

“…They propose an improvement in the tax treatment of losses and a reduction in income taxes. …”
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La fiscalidad sobre el consumo en una ciudad mediterránea by Lluís Sales i Favà

“…This article focuses on the so-called Lleuda de Mediona, a tax on the sale of foods, raw materials and cloth applied in the city of Barcelona during pre-Modern times. …”
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Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“…This revised 5-page fact sheet describes conservation easements, what is involved in establishing one, tax implications, participating government and non-government organizations, and important considerations for landowners. …”
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Two Years in Crisis — Municipal Finances Remain Sustainable Nonetheless by Florian Boettcher, Ronny Freier

“…In 2021, in contrast, the municipalities were back to collecting significant taxes themselves and were mostly self-sustaining. …”
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Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“…This revised 5-page fact sheet describes conservation easements, what is involved in establishing one, tax implications, participating government and non-government organizations, and important considerations for landowners. …”
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Dilemmas with brand management in clusters by Barbara Szymoniuk

“…Another dilemma of brand management in clusters is related to the issue of granting the trademark to cluster participants and ensues from the Polish tax law. In the case of clusters operating as a business enterprise and sharing the trademark for money, the situation with tax law seems to be clear; however, it is more complicated when a cluster functions as a non-profit association which, additionally, does not wish to be registered as a VAT payer. …”
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Estimations on risk and bureaucracy: Sensitivity method by Challoumis Constantinos, Savić Marko, Constantinou Alexios

“…In this paper, risk and bureaucracy are discussed in the tax system. It is indicated that bureaucracy decreases tax revenue, and the same result is shown regarding risk. …”
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Forming of the national strategy for regional budgets by A. A. Shatsky

“…The article studies tax and non-tax revenues, at the expense of which forming of the regional budgets’ revenue part is carried out. …”
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Multiobjective Programming Strategy of Small- and Medium-Sized Microenterprise Credit Based on Random Factors by Zhuoran Fan, Jilong Xu, Yuchen Li

“…Then, we use three kinds of Poisson random numbers to carry out numerical simulation on the total price and tax of enterprises in different industries under the influence of COVID-19.…”
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Mixed Optimal Scheduling Model of Flexible Service System Based on Inverted Triangle by Shipei Hu, Yujun Sun

“…When we tested our model in the tax office of Lishui City, China, the average waiting time of taxpayers was less than 15 min and the employees working hours were clearly reduced. …”
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ASSESSMENT OF THE IMPACTS OF BUSINESS ENVIRONMENT ON THE DEVELOPMENT OF VIETNAMESE SMEs: EVIDENCE FROM THE ENTERPRISE SURVEY by Nguyễn Quốc Định

“…The results of the regression analysis of fixed-effect model show that informal payment, low institution quality, and tax inspections are hindering the employment growth of SMEs in Vietnam while expanding the access to finance can help SMEs develop. …”
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وثیقتا اسقاط شرعى لأطیان زراعیة من القرن التاسع عشر : دراسة دبلوماتیة by د. مریم صالح منصور

“…This study concluded that many laws andregulations were passed for agricultural tax-land to be for the peasants. However,they did not benefit from this, only large landowners benefited. …”
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Corporate Pension Payment System under the Constraints of Cost of Capital: An Empirical Study by Lingbin Shan, Ming Su

“…For labor-intensive enterprises and those whose effective income tax rate is less than zero, corporate pensions fail to reduce the cost of capital significantly. …”
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Géolocalisation des sources fiscales pré-révolutionnaires : la quadrature du cercle by Florent Hautefeuille

“…The multiplication of tax sources from the late Middle Ages makes possible the spatialization of data which, for previous periods were difficult to cross with the archaeological sources without adequate tools. …”
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Prix versus quantités : les contorsions du marché du carbone européen by Nathalie Berta

“…The trade is justified by the cost-effectiveness of the competitive allocation that it is supposed to reach. But contrary to a tax system, price uncertainty is intrinsic to allowances markets, to quantities instruments. …”
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How Is Gross Profit Margin Overestimated in China? by Fulei Shi, Bingbing Huang, Chuanqi Wu, Liang Jin

“…Therefore, the current revenue should exclude the in-price tax, bad debt loss, and cash discount in order to obtain the revenue. …”
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Influence Factors and Policy Analysis of Small and Microenterprises’ Sustainable Development: Empirical from Zhejiang by Pengyue Wu, Huijie Zhou

“…As far as the government's strategy of supporting and promoting tax policy is concerned, tax policy has a good independent impact, but when combined with other indicators, the impact effect is not significant. …”
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On the Silk Production of Amasya (1750-1900) by Hüsnü Yücekaya

“…It is observed that from the last quarter of the 18th century onward, tax records regarding silk production are mentioned more than the records concerning the tax of mizan-ı harir. …”
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İngiliz Konsolos James Henry Monahan’ın Raporlarında Bitlis Vilayeti (1896-1898) by Emel DEMİR GÖRÜR

“…The Armenian-Muslim conflict, the looting-attack events, the conversion of religion events, the tax issue, the economic situation, and the regulations implemented in the province were the main topics. …”
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Penerapan Importance Performance Analysis (IPA) pada Evaluasi Keberlanjutan Penggunaan e-filing untuk Pelaporan Pajak Perorangan by Imelda Saluza, Dewi Sartika

“…While this mechanism includes billing and electronic mail as part of the transaction, it is also independent from the Directorate General of Taxes' official website (DGT). In 2004, DGT merged both tax reporting and payment systems into one scheme.   …”
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