Vehicle tax: Instead of CO2 price and climate premium by Daniel Herfurth

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Biontech’s Tax Booster and Its Impact on Intergovernmental Fiscal Relations by Reinhold Weiß, Kristof Kanzler, Robert Fiesel

“…Taking the complex structure of the German fiscal federalism system into account, the authors examine the fiscal consequences of the tax increase from Biontech and come to quite surprising results, especially for the Rhineland-Palatinate state budget.…”
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TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING by A. Ardashev

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MODERN PROBLEMS OF FORMATION AND DEVELOPMENT OF THE TAX RELATIONS IN THE CRIMEA AND SEVASTOPOL by E. Gulkova, M. Tipalina

“…The authors systematically reviewed special regimes of activity in the Republic of Crimea, including a special tax regime. The authors selected problems in the field of taxation in the regions: disputes between tax authorities and organizations upon payment of taxes for 2014; taxation of organizations that have not been re-registered tax burden, assessment of the effectiveness of tax benefits.…”
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Florida Tax Reform: Taxation and Budget Reform Commission (TBRC) by Rodney L. Clouser

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Application of the calculation method for calculating an economically justified land tax by A. V. Ilin

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Emission Reduction Effect and Mechanism of Auto-Purchase Tax Preference by Kai Lisa Lo, Yaqi Fan, Congzhi Zhang, Jackson Jinhong Mi

“…We find that the tax incentives can effectively suppress the emission of urban pollutants. …”
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Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector by Kurnia, Ninit Megalia Pransisca

Subjects: “…tax aggressiveness; related party transaction; advertising expenses; executive compensation.…”
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Disposal of In-Game Items for Consideration in Polish Personal Income Tax by Michalina Duda-Hyz

“…The main aim of this contribution was to analyse and evaluate the positions of the tax authorities on this matter, based on the individual tax interpretation issued. …”
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Dispute Over Relief Package: Tax Cuts or Direct Transfers? by ZG Überblick

“…Finance Minister Christian Lindner has now made a proposal for tax relief that could be as high as 10 billion. …”
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The Tax Treatment of Losses: Options for Reforms During the Corona Crisis by Reinald Koch, Dominika Langenmayr

“…Abstract Due to the corona pandemic, many companies will suffer losses in 2020. The German tax system treats profits and losses asymmetrically: Whereas profits are taxed immediately, losses do not generate immediate tax refunds. …”
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DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIAN DEPOSIT MONEY BANKS by Bilikisu Roseline Yusuf, Samson Adewale Adediran

Subjects: “…Tɑx Aggressiveness…”
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COMPUTER SIMULATION GDP DYNAMICS AT DIFFERENT OPTIONS FOR TAX REFORM by V. Antipov

Subjects: “…tax reform…”
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County Property Values and Tax Impacts of Florida's Citrus Industry by Alan W. Hodges, W. David Mulkey, Ronald P. Muraro, Thomas H. Spreen

“…This paper provides estimates of the local fiscal impacts of ad valorem property taxes paid by citrus grove owners, and taxes generated by citrus processing operations. …”
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Florida Tax Reform: Taxation and Budget Reform Commission (TBRC) by Rodney L. Clouser

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INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING by E. V. Golubtsova, K. S. Karavaeva

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Short Review of Tax Dispute Procedures Under the U.S. Law by A. A. Kapkaev

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The Local Entertainment Tax and the Federal Financial Equalisation System in Germany by Michael Broer

“…These criteria can be used to compare some taxes that are actually part of the redistribution of the federal financial equalisation system (e.g. beer, gaming casinos and fire protection taxes), with the local slot machine tax (a type of entertainment tax) that is not yet part of the federal financial equalisation system. …”
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ELECTRONIC TAXATION AND TAX COMPLIANCE AMONG SMES IN KOGI STATE by Adebowale Ogunsola

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PROBLEMS OF THE PROFIT TAX FOR COMPANIES WHICH TAKE THE IMPORT PROCEDURE by V. Senkov, N. Shchukin

Subjects: “…profit tax…”
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