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Vladimir Nusinov,Ievgeniia Mishchuk,Yaroslav Izmaylov    

The article is aimed at the enhancement of the stereometric approach to analysing economic categories and processes and investigating directions of its application in the science of security and taxation. Methodology. The methodological basis of the stud... see more


Lestari Agusalim    

The purpose of this research is to analyze wether export tax policy on primary agriculture commodity can stimulate the growth of agroindustry. The model used in this research is a comparative static CGE model. The data used is the Input-Output Table in 2... see more


Doina Pacurari    

This paper presents the main aspects regarding taxation of income which the boarding houses’ owners get from tourists’ accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses’ own... see more


Unggul Heriqbaldi,Naufira Deilya Mufiidah    

Research aims: This paper aims to examine factors influencing China's outward foreign direct investment (FDI) in ASEAN economies.Design/Methodology/Approach: The Kao panel cointegration approach and the Panel ARDL model were used in this study to estimat... see more


Anindya Yunita Kartika Putri,Ari Budi Kristanto    

This study aims to determine the effect of tax complexity on tax compliance and to determine the moderating effect of enabling environment on the relationship between tax complexity and tax compliance. The population of this study is countries around the... see more