The challenges of tax policy: a literature study on market and welfare dynamics by I Nyoman Tingkes, I Ketut Sirna, I Made Sumartana, Ida Ayu Putu Sri Widnyani

Subjects: “…elasticity and tax rates…”
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An exploratory study of the tax rate reconciliation disclosures of JSE listed companies by Rudie Nel, Anja van Niekerk

Subjects: “…effective tax rates…”
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Functions of the VAT, actual problems of administration by N. Z. Zotikov

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EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA by M. Dement’eva, A. Zakharova, E. Kirova

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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

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The role of social institutions in shaping taxpayer behaviour by A. V. Tikhonova

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Determinants of the effective tax rate in the tourism sector: a dynamic panel data model by José Moreno-Rojas, M. Rosario González-Rodríguez, Rosario Carmen Martín-Samper

Subjects: “…effective tax rate…”
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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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FROM SOCIAL POLICY TO TAX POLICY. RETURN TO THE PAST by L. Kramarenko, A. Lukashevich

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