Comparative Study between Foreign and Chinese in Oil and Gas Resources Tax

In order to adapt to different periods of economic development, Oil and gas resources taxes have been adjusted. There is a certain gap between the major foreign oil producers and Chinese oil and gas resources tax, including several aspects, for instance, the tax system, tax methods, tax rates, tax collection and management, tax incentives and so on. To this end, scholars have put forward a series of reform proposals, such as merging oil and gas resources taxes, raising taxes, expanding the differential gain, reforming imposed link etc.

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COMPARATIVE STUDY OF NET SALARY UNDER LATVIAN AND LITHUANIAN TAX LEGISLATION

INDIVIDUAL. SOCIETY. STATE. Proceedings of the International Student and Teacher Scientific and Practical Conference ◽

10.17770/iss2019.5263 ◽

2019 ◽

pp. 49

Author(s):

Sņežana Lukša

Keyword(s):

Comparative Study ◽

Negative Impact ◽

Well Being ◽

Tax Incentives ◽

Theoretical Description ◽

Tax Rates ◽

Tax System ◽

Tax Legislation ◽

Human Labour ◽

The Impact

Wages are remuneration for the use of human labour at a given time, it is a social guarantee for the well-being of people, and each worker has a significant net salary on hand, formed by applying labour taxes to gross wages. In Latvia, the tax system is constantly changing, such changes have a negative impact on economic outcomes and citizens' incomes, because labour tax rates remain relatively high, the tax burden for minimum wage recipients is high and they cannot fully benefit from tax incentives. The study carried out a theoretical description of net salary, calculated and compared the impact of labor taxes on the net salary size of the worker in Latvia and Lithuania.

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Oil and Gas Resources for Sub Saharan African Economic Development: Which One is the Best Approach? The Case of the Selected Approaches in Oil and Gas Industry

Asian Journal of Business Management ◽

10.19026/ajbm.7.5164 ◽

2015 ◽

Vol 7 (1) ◽

pp. 13-18

Author(s):

Riziki M. Nyello ◽

Abu Mvungi

Keyword(s):

Economic Development ◽

Oil And Gas ◽

Oil And Gas Industry ◽

Gas Industry ◽

Oil And Gas Resources ◽

Sub Saharan

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TAXPOLICY OF OIL AND GAS PRODUCING COUNTRIES

News of the Tula state university. Sciences of Earth ◽

10.46689/2218-5194-2020-2-1-357-371 ◽

2020 ◽

Vol 2 (1) ◽

pp. 357-371

Author(s):

J.G. BOGATKINA ◽

◽

N.A. EREMIN ◽

O.N. SARDANASHVILI ◽

◽

...

Keyword(s):

Comparative Analysis ◽

Economic Efficiency ◽

Oil And Gas ◽

Economic Assessment ◽

Tax Burden ◽

Tax Rates ◽

Tax System

The article discusses tax models of various oil and gas producing countries. Their comparative analysis was carried out on the basis of a technical and economic assessment of the development efficiency of one of the fields in the Perm Territory. An assessment of the current tax regime showed that the development of the field is on the verge of economic efficiency. Therefore, to assess it, a reduction in the tax burden is required. It is shown that the easiest way to increase the flexibility of the tax system is to differentiate tax rates depending on the level ofproduction and prices. It is concluded that it is necessary to resort to the payment of Royalties or to use an alternative taxation mechanism in Kazakhstan.

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Reform of Kosovo Tax System after independence and its key functions

ILIRIA International Review ◽

10.21113/iir.v3i2.116 ◽

2013 ◽

Vol 3 (2) ◽

pp. 69

Author(s):

Dr.Sc. Bedri Peci

Keyword(s):

Economic Development ◽

Tax Policy ◽

Tax Incentives ◽

Public Expenditures ◽

Tax System ◽

Declaration Of Independence ◽

Indirect Taxes ◽

Policy Objectives

In this paper we have analyzed the initial circumstances which characterize tax system in Kosovo after independence. After the Declaration of Independence, it is of the paramount importance that Kosovo has undergone through a reform of policy and tax system by exploring more seriously the economic functions.However, policy and tax system of Kosovo should be more in function of economic development by achieving equilibrium between direct and indirect taxes, increasing efficiency of public expenditures and to offer more tax incentives. Designers’ preliminary requirement is to analyze fiscal, economic, etc., effects of each tax form which aims to apply in accordance with tax policy objectives and to analyze the role and effects of tax incentives to each tax form. Taking into account that Kosovo regarding the application of tax incentives of CIT, compared with other countries is the last, designers by using the experiences of other countries should apply more tax incentives in order that tax policy to be more in function for economic development

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2018. gada nodokļu reforma uzņēmēju vērtējumā

Sabiedrība un kultūra: rakstu krājums = Society and Culture: conference proceedings - Sabiedrība un kultūra = Society and Culture ◽

10.37384/sk.2020.22.227 ◽

2021 ◽

pp. 227-233

Author(s):

Anna Medne

Keyword(s):

Economic Development ◽

Fiscal Policy ◽

Tax Reform ◽

Business Environment ◽

System Reform ◽

Tax Rates ◽

Tax System ◽

The University ◽

The Impact ◽

Made In

Economic development in the country is characterized by the growth of gross domestic product, and in Latvia it is 2.1% at the beginning of 2019. Economic development must be closely linked to the business environment, and one of its most important factor is the fiscal policy of the state and its tax system. In 2018, the tax system reform was implemented in Latvia, where significant changes were made in the taxation and methodology of its calculation. This study analyses the University Turiba Survey of Entrepreneurs conducted in 2018 and 2019, explaining the entrepreneurs’ opinion on the impact of tax reform on business environment in Latvia and the amount of taxes paid by companies. In 2019, 92% of respondents believe that the taxes for businesses are too high, demonstrating their dissatisfaction with the existing tax rates and methodology. In 2019, the business environment has been rated as good by 44% of the respondents, compared with a rise of about 10 percent in the previous year.

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Structural Alternatives of Russia’s Social and Economic Development

Voprosy Ekonomiki ◽

10.32609/0042-8736-2008-1-71-85 ◽

2008 ◽

pp. 71-85 ◽

Cited By ~ 5

Author(s):

A. Shastitko ◽

S. Afontsev ◽

S. Plaksin

Keyword(s):

Economic Development ◽

Comparative Study ◽

Economic System ◽

Competitive Markets ◽

Russian Government ◽

Social And Economic Development

The article contains a general comparative study of four strategies of social and economic development: "Inertia", "Renter", "Mobilization", and "Modernization". The context for comparison is explanation of correlation between adaptive features of Russia’s contemporary economic system and particularities of the mentioned strategies with corresponding ways of managing economic development problems. The comparison is based on description of strategies essence, ways and tools to achieve results. Perspectives of achieving strategic purposes as well as expected results of implementation of each strategy are shown. Special comparative study of four strategies on the base of development of competitive markets as one of strategic aims of the Russian government is presented.

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E -Governance of Value Added Tax System Comparative study with reference to Goa and Kerala

Global Journal For Research Analysis ◽

10.15373/22778160/mar2014/2 ◽

2012 ◽

Vol 3 (3) ◽

pp. 3-4

Author(s):

SUBRAHMANYA BHAT.K.M SUBRAHMANYA BHAT.K.M ◽

Keyword(s):

Comparative Study ◽

Value Added ◽

Value Added Tax ◽

Tax System

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Commonalities and differences of tax systems in West Balkan countries Comparative analysis

European Journal of Social Sciences Education and Research ◽

10.26417/ejser.v3i1.p155-162 ◽

2015 ◽

Vol 3 (1) ◽

pp. 155 ◽

Cited By ~ 1

Author(s):

Teuta Balliu ◽

Aida Gaçe Llozana

Keyword(s):

Economic Development ◽

Comparative Analysis ◽

Foreign Direct Investments ◽

Fiscal Policies ◽

Fiscal Discipline ◽

Tax System ◽

Revenue Collection ◽

Balkan Countries ◽

The Subject ◽

Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

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