云南高校图书馆联盟文献共享服务平台- TAXATION

TAXATION: 作品数：121被引量：40H指数：4; 导出分析报告; 相关领域：经济管理更多>>; 相关作者：朱大旗王冬廖勇白思鼎刘晔更多>>; 相关机构：中国人民大学西南科技大学哥伦比亚大学复旦大学更多>>; 相关期刊：更多>>; 相关基金：国家自然科学基金国家社会科学基金广东省自然科学基金四川省教育厅重点项目更多>>

A Diagrammatic Overview of the Mechanism of Amount A of Pillar One: 《Belt and Road Initiative Tax Journal》2024年第2期108-113,共6页TY Sim Du Li; Pillar One of the G20/OECD Two-Pillar Solution to address the tax chal-lenges arising from the digitalisation of the economy (commonly termed Base Ero-sion and Profit Shifting 2.0 or“BEPS 2.0”) is complex. This comp...; 关键词：Amount A Pillar One Base Erosion and Profit Shifting MLC Interna-tional taxation Digital tax

Digitalization in Taxation:Hungarian Practice: 《Belt and Road Initiative Tax Journal》2024年第2期114-120,F0003,共8页Aron Barazutti; Digitalization has been one of the most important developments in the re-cent decades,which has also brought rev-olutionary changes in tax administration.This paper mainly introduces the practice of the National Tax a...; 关键词：DIGIT CUSTOMS

An Overview of Advice and Guidance Issued by the Australian Taxation Office to Achieve Tax Certainty:With a Focus on Taxation Rulings: 《Belt and Road Initiative Tax Journal》2024年第2期39-46,共8页David Watkins; This article provides an overview of advice and guidance on incometax matters issued by the Australian Taxation Office, including but not limited to taxation rulings, as a contributor to tax certainty. The form and na...; 关键词：Taxation rulings Advice and guidance Tax certainty Tax administration

The Purpose of Tax Policy:Economic Growth: 《Belt and Road Initiative Tax Journal》2024年第2期47-52,共6页Daniel A.Witt; This article posits that the purpose of tax policy should be to driveeconomic growth, on the theory that investment leads to employment, which leadsto taxation, which leads to development. In virtually all circumstanc...; 关键词：Tax policy TAXATION REVENUES Tax administration INCENTIVES Growth Development INVESTMENT EMPLOYMENT BRITACOM

From Structural Imbalance to Structural Optimization:A Theoretical Analysis for Establishing a Modern Tax System: 《Social Sciences in China》2024年第2期4-28,共25页Gao Peiyong; The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of t...; 关键词：modern tax system optimization of the tax structure modern tax functions taxation equity and justice

Tax enforcement activities:Evidence on the impact of a threat-of-audit letter: 《Economic and Political Studies》2024年第2期171-187,共17页Carlo V.Fiorio Alessandro Santoro; As part of their ordinary enforcement activities,tax authorities around the world use letters and other forms of personalised communications to elicit tax compliance at a low cost.The literature shows that the impact ...; 关键词：Tax compliance by businesses threat-of-audit letter DIFFERENCE-IN-DIFFERENCES small business taxation

Specific vs.ad valorem taxation and social welfare in mixed duopoly with foreign ownership: 《Economic and Political Studies》2024年第2期207-219,共13页Ming Sun Leonard F.S.Wang Qidi Zhang; supported by the Social Science Foundation of Shaanxi Province of China[Grant No.2019D037];the Fundamental Research Funds for the Central Universities of China[Grant No.310823153013].; In this paper,we set up a mixed duopoly competition model between state-owned and private firms in order to compare specific and ad valorem taxes.Assuming that the total output under specific and ad valorem taxation r...; 关键词：Specific taxation ad valorem taxation mixed duopoly imperfect competition privatisation foreign ownership

LE DEMI-SICLE, DE MOÏSE AU FISCUS IUDAICUS. HISTOIRE D’UNE TÉLÉOLOGIE: 《Journal of Ancient Civilizations》2024年第1期73-98,124,共27页Michaël Girardin; Many sources are brought together in scholarship in order to write the linear story of a specific tax,the half shekel tax paid each year by the Jews to the Temple of Jerusalem and,then,confiscated by the fiscus Iudaic...; 关键词：didrachm fiscus Iudaicus half shekel Jerusalem Temple Roman Judea TAXATION TELEOLOGY

Local State Capacity and Uneven Taxation across Industrial Firms: 《China & World Economy》2024年第3期191-214,共24页Linke Hou Zhikuo Liu Qi Zhang Xiaolu Zhao; supported by the National Natural Science Foundation of China(Nos.72121005,72342030,72293565,and 72173025);Innovative Research Groups Project of the National Natural Science Foundation of China(No.72121002);the Ministry of Education of Humanities and Social Science Project of China(No.21YJA790042).; In this research we investigate the association between local state capacity(LSC)and effective tax burdens(ETBs)on industrial firms within counties between 1998 and 2013.The LSC measures a state's capacity for policy ...; 关键词：China effective tax burdens land requisition local government local state capacity

Economy Function in the Mode of Sustainable Development: 《Advances in Pure Mathematics》2024年第4期242-282,共41页Nicholas Simon Gonchar; To implement the previously formulated principles of sustainable economic development, all solutions of the linear system of equations and inequalities, which are satisfied by the vector of real consumption, are compl...; 关键词：Technological Mapping Economic Balance Clearing Markets Vector of Taxation Sustainable Economic Development

TAXATION