INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES by A. Lukashevich

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Investigating behavioral economics in tax evasion decision making phenomenon: a tax crime scenario approach by Najme Esmaeil Darjani, Ahmad Assadzadeh, Mohamad Mehdi Barghi Oskoei

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The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons by Yana Hendayana, Radhi Abdul Halim Rachmat

Subjects: “…tax self-assessment system…”
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Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization by A. V. Zakharova, L. S. Samodelko, E. A. Kirova

Subjects: “…taxes…”
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Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

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Impact of IT Leadership on Transformation of the Role of IT in Improving Individual Tax Return Reporting Compliance at the Directorate General of Taxes by Septi Ariani, Aliya Rahmawati Wahab, Yudhi Dwi Fajar Maulana, Fitri Wijayanti, Mainar Swari Mahardika, Muhammad Rifki Shihab

“…The Directorate General of Taxes (DGT) applies for technological advances in filing applications for Tax Return reporting (TRR), which was previously carried out manually. …”
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TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER by M. A. Valishvili

Subjects: “…tax loading…”
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Standardised packaging, minimum excise tax, and RYO focussed tax rise implications for UK tobacco pricing. by Rosemary Hiscock, Nicole H Augustin, J Robert Branston, Anna B Gilmore

“…Around the same time, several changes to the tax system were applied (a Minimum Excise Tax (MET) for FM products and tax increases weighted towards RYO products). …”
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Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle by Bambang Djinarto, Slamet Suhartono, Syofyan Hadi, Sri Setyadji, Juan Nickalus

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Tax forecast: financial leeway reduced by Robin Jessen

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REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT by S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoilova

Subjects: “…assessment of tax expenditures…”
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Tax Incentives and Entrepreneurship Development in Nigeria by Iyen Don-Pedro Izevbigie

“… This broad objective of this study is to investigates the relationship between tax incentives and entrepreneurship development in Nigeria. …”
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Minimum taxes: Well-intentioned but ineffective by Nadine Riedel

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Tax Revolts in Yorubaland, 1925-1955 by Abiodun S. Afolabi

“…There are good reasons to believe that there were other significant tax-related considerations, other than taxation, that were responsible for the revolts that were thrown up in late colonial southwestern Nigeria. …”
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Innovative tax administration tools in Russia by N. G. Мorozova, Zh. M. Korzovatykh

Subjects: “…tax administration…”
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Tax policy impact on shadow economy by A. S. Yakovleva, E. G. Lyubovtseva

Subjects: “…tax policy…”
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Negative income tax: Fair alternatives by Jan Philipp Fritsche

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Inheritance Tax: Increasing Equity of Opportunity by Giacomo Corneo

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TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION by S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoylova

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Tax Policy in the COVID-19 Crisis by Sebastian Eichfelder, Jonathan Hoke

“…Abstract Current reform proposals call for a reduction of the corporate tax burden in Germany and justify this due to the competitiveness of Germany as a business location. …”
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