Specific Features of the Mechanism of Administrative and Legal provision for the Implementation of the State’s Law Enforcement Function in the Field of Taxation by S. O. Dmytrenko

“…The elements of the mechanism of administrative and legal provision for the implementation of the state’s law enforcement function in the field of taxation have been distinguished. …”
Get full text

Ways to improve administrative and legal mechanism for ensuring the rights of business entities in the field of taxation by A. M. Chorna

“…It was stated that the first step towards improving administrative and legal mechanism for ensuring the rights of business entities in the field of taxation should be the improvement of the relevant administrative legislation. …”
Get full text

Innovative tax administration tools in Russia by N. G. Мorozova, Zh. M. Korzovatykh

Get full text

Environmental Taxation: New Evidence for Energy Taxes by Maja Grdinić, Maja Klun, Žiga Kotnik

Get full text

Transformation of the regulation of liability for tax offenses in the Russian Federation by E. L. Gulkova, E. A. Pshenichnova

Get full text

State tax policy in Ukraine: historical and legal aspect (based on the example of the XX century) by G. L. Gufman

Get full text

PROSPECTS OF DEVELOPMENT OF THE TAXATION OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION by E. Gulkova, O. Tarasova

“…The main aspects of the state tax policy in the issues of introduction of the alternative system of family taxation are considered. …”
Get full text

HISTORICO-LEGAL AND SOCIOCULTURAL CAUSES AND THE IMPLICATIONS OF PEASANTS’ REVOLT AGAINST TAXATION IN IBADAN, WESTERN NIGERIA by Oyesola Animashaun

“…This article examines the reasons for the resistance to taxation, the legal and extra-legal ways by which the peasants were able to engage the military administration of Western Nigeria, albeit the Nigerian state laws enforcement machinery to a standstill, using the case study method. …”
Get full text

Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities by M. V. Karp, A. V. Zakharova, M. V. Tipalina, L. S. Samodelko

Get full text

TAXPAYERS’ AWARENESS, TAX PENALTIES AND TAX ADMINISTRATION IN NIGERIA by Benuh Adama Idris

Get full text

The Concept and Essence of Administrative and Legal Protection of Tax Relations by K. S. Rohozinnikova

Get full text

Modern problems and prospects of tax on professional income application by N. G. Morozova, M. V. Tipalina

Get full text

Prospects for the application of unified tax payment in the digital economy by E. L. Gulkova, M. V. Karp, M. V. Tipalina

Get full text

Unknown issues of digitalizing the tax domain by Dimitrijević Marina

“…The potential of digital technologies is expressively transformative for proceedings of tax relation subjects and offers numerous possibilities for advancing the implementation of taxes and protection of the state's fiscal interest. The alterations brought about by digital technologies affect tax relations and the perception of the taxation phenomenon in the tax public opinion. …”
Get full text

Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity by Timoty Mathews

Get full text

Democracies in Action: A Foucaultian Perspective on British and French Tax Enforcement by Coralie RAFFENNE, Marika TOUMI

“…It is a highly significant point of interaction between states and citizens but is too often viewed through the lens of purely juridical law and/or economics, implying that taxation is merely a technical task that can be successfully governed by sets of axiomatic principles with unquestionable objectivity and neutrality without much regard for its context. …”
Get full text

Entrepreneurship support institutions in Russia by N. A. Krasovskiy

Get full text

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

Get full text

Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine by A. A. Barikova

Get full text

On the excessive nature of the tax authority interim measures by A. V. Ilin

Get full text