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23.321  Articles
1 of 2.333 pages  |  10  records  |  more records»
The condition of the effective development of agricultural enterprises in Ukraine is to increase the efficiency of using resource potential. At the same time, it is necessary to take into account the main factors of the development, including the tax burd... see more

The purpose of this research is to prove and analyze the effect of tax planning, equity and cash flow towards the effort of compressing income tax burden in property and real estate companies listed in Bursa Efek Indonesia year 2012 – 2015. The population... see more

This study analyzes the effects of general elections on tax revenues and tax burden in Turkey. Approaches that have ignored the political decision mechanism, behaviors of political actors, and institutional structure have been insufficient in explaining t... see more

The tax burden is defined as the sum of all taxes such as income tax, corporation tax, VAT or sales taxes paid in a country. The tax wedge, defines the tax burden on wages, is defined as the sum of all taxes and social security contributions paid to the s... see more

AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax ... see more

AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax ... see more

AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country’s commitment to democracy (according to the... see more

The purpose of the paper is to underline and present the important of the tax burden in the taxation of Ukraine and to show its influence on the profit of the enterprises. The problem of the optimization of the taxes is closely connected with two factors.... see more

Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pric... see more

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