The Structure of Business Taxation in China

2021 ◽  
Vol 35 ◽  
pp. 131-177
Author(s):  
Zhao Chen ◽  
Yuxuan He ◽  
Zhikuo Liu ◽  
Juan Carlos Suárez Serrato ◽  
Daniel Yi Xu
Keyword(s):  
Business Taxation

Peculiarities of Modern Dynamics of the Global Economy

2010 ◽  
pp. 78-92 ◽  
Author(s):  
V. Klinov
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Business Cycles ◽  
Global Economy ◽  
Long Waves ◽  
Rapid Expansion ◽  
Business Taxation ◽  
Modern World ◽  
China And India ◽  
World Economic

Rates and factors of modern world economic growth and the consequences of rapid expansion of the economies of China and India are analyzed in the article. Modification of business cycles and long waves of economic development are evaluated. The need of reforming business taxation is demonstrated.

INTERSTATE DIFFERENCES IN THE LEVEL OF BUSINESS TAXATION

1983 ◽  
Vol 36 (1) ◽  
pp. 83-94
Author(s):  
WILLIAM C. WHEATON
Keyword(s):  
Business Taxation

INTERSTATE DIFFERENCES IN THE LEVEL OF BUSINESS TAXATION: A CORRECTION

1983 ◽  
Vol 36 (4) ◽  
pp. 543-543
Author(s):  
WILLIAM C. WHEATON
Keyword(s):  
Business Taxation

Liberalisation of taxation as a prerequisite to forming a pleasure economy: special tax regimes, tax holidays and family business taxation

2021 ◽  
Vol 14 (4/5) ◽  
pp. 459
Author(s):  
Irina V. Gashenko ◽  
Irina V. Orobinskaya ◽  
Yulia S. Zima ◽  
Tatyana V. Makarenko
Keyword(s):  
Family Business ◽  
Business Taxation ◽  
Tax Regimes ◽  
Tax Holidays

scholarly journals Digital business taxation issues and threats abstract

2020 ◽  
pp. 98-121
Author(s):  
Alanas Gulbinas ◽  
Kamilė Jogminaitė
Keyword(s):  
European Union ◽  
Modern Society ◽  
Current Situation ◽  
Business Taxation ◽  
The European Union ◽  
Bilateral Agreements ◽  
Corporate Profit ◽  
Eu Directive ◽  
The Impact ◽  
The Eu

“Article of digital business taxation issues and threats”, analyzes the impact of the digitalization in modern society and the changes of corporate profit tax. This article has been concentrated on the regulation of the European Union but mentions the international adjustments as well. The article has been written in a discussion of national law and bilateral agreements, which apply to the traditional permanent headquarters concept. This article discusses the current situation, where digital businesses are not being taxed with corporate profit tax, and possibilities to change it according to the needs of the digital economy In addition, when digital businesses emerged, the permanent headquarters concept, which taxed based on the permanent location, required further discussion and a new definition. Therefore, the article talks over the proposals of the European Union to equalize corporate profit taxation. The article analyzes the possible consequences and issues of the adaptation of the EU directive. In question of regulating the corporate profit tax, the authors discussed the competence of the EU.

scholarly journals The Value Added Tax: A Preliminary Look at Effects on the Agricultural Sector

1972 ◽  
Vol 4 (1) ◽  
pp. 165-170 ◽  
Author(s):  
J. B. Penn ◽  
G. D. Irwin ◽  
R. A. Richardson
Keyword(s):  
Agricultural Sector ◽  
Task Force ◽  
Value Added ◽  
Business Taxation ◽  
Value Added Tax ◽  
A Value ◽  
The Press ◽  
The Future

Discussion of the possibility of a value added tax (VAT) has recently become a lively topic for the press, public, and politicians. The President's 1970 Task Force on Business Taxation recommended that the tax not be imposed immediately, but that the possibility of using the VAT in the future be given more exposure and discussion. A number of states have also considered enacting a VAT, and a few have done so.

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