Creating value in the data economy: The role of competition, trade, and tax policy

2021 ◽  
pp. 227-258
Author(s):  
Keyword(s):  
Tax Policy

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

Relationship between Tax Policy-Entrepreneurship: Role of Corruption

2015 ◽  
Vol 2015 (1) ◽  
pp. 10258
Author(s):  
Farzana Chowdhury ◽  
Maksim Belitski ◽  
Sameeksha Desai
Keyword(s):  
Tax Policy ◽  
Policy Entrepreneurship

The evolving role of tax policy in China

1990 ◽  
Vol 14 (3) ◽  
pp. 452-472 ◽  
Author(s):  
Mario I Blejer ◽  
Gyorgy Szapary
Keyword(s):  
Tax Policy

scholarly journals The Poverty Impacts Of The Doha Round In Cameroon : The Role Of Tax Policy

2005 ◽  
Author(s):  
John Cockburn ◽  
Bernard Decaluwe ◽  
Christian Arnault Emini
Keyword(s):  
Tax Policy ◽  
Doha Round

scholarly journals The Signaling Role of Charitable Contributions by Businesses: A Tax Policy Perspective

2016 ◽  
Author(s):  
Tomer Blumkin ◽  
Yoram Y. Margalioth ◽  
Efraim Sadka ◽  
Adi Sharoni
Keyword(s):  
Tax Policy ◽  
Charitable Contributions ◽  
Policy Perspective

scholarly journals General Counsel Prominence and Corporate Tax Policy

2015 ◽  
Vol 38 (1) ◽  
pp. 39-56 ◽  
Author(s):  
John L. Abernathy ◽  
Thomas R. Kubick ◽  
Adi Masli
Keyword(s):  
Tax Policy ◽  
Top Management Team ◽  
Management Team ◽  
Data Availability ◽  
Top Management ◽  
General Counsel ◽  
Corporate Tax ◽  
Firm Level ◽  
Tax Aggressiveness

ABSTRACT Prior research provides evidence that individual executives have a significant effect on firm-level tax policy. Further research has shown that having a corporate general counsel (GC) in a firm's top management team (top five highest-paid executives) significantly affects a firm's accounting and disclosure practices. In this paper, we examine the role of the GC in corporate tax policy. Specifically, we use the ascension of the corporate GC to top management as the identifying event in which the role and influence of the corporate GC becomes more salient. We find strong evidence that GC ascension to top management is associated with an increase in tax aggressiveness, as evidenced by greater book-tax differences and a higher likelihood of engaging in tax shelter activities. Data Availability: Data are obtained from public sources identified in the paper.

Crisis and Tax Resourсes

2010 ◽  
pp. 39-51 ◽  
Author(s):  
B. Lavrovsky ◽  
G. Zhigulsky ◽  
I. Murzov
Keyword(s):  
Tax Policy ◽  
Structural Characteristics ◽  
Tax Rate ◽  
Technological Modernization ◽  
Tax Payments

The article considers structural characteristics of tax payments in Russia, the effects of reducing the tax rate. In addition, there are some assessments concerning the dynamics of the process of overcoming the crisis and the corresponding role of some industries. Interrelationship of tax policy and technological modernization is also investigated.

TAX POLICY OF THE SOVIET STATE IN UZBEKISTAN AGRICULTURE IN THE 20S OF THE 20TH CENTURY

2021 ◽  
Vol 4 (8) ◽  
pp. 74-80
Author(s):  
Shuhratjon Toshmatov ◽  
Keyword(s):  
20Th Century ◽  
Tax Policy ◽  
Systematic Approach ◽  
Historical Science ◽  
Tax System ◽  
Methodological Basis ◽  
Soviet State ◽  
The Social

This article analyzes the tax policy and the evolution of the tax system in the Uzbek village of the Soviet state in the 1920s. The methodological basis of the research is the social and systematic approach, which are important principles of historical science, the principles of objectivity in thepresentation of factual material. Interdisciplinary (analysis, synthesis) and special historical (chronological, typological) methods were used to achieve the goal. The author focuses on the role of the Soviet state as an important tool for regulating tax policy, examines the transformation of the tax system in the Uzbek SSR in 1921-1929

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