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The paper analyzes tax burden on rural sector and its implication on property right of land. First, tax burden on land property and rural activities, and its incidence on land values are analyzed; next, the author tries ...

The purpose of the scientific research is to identify and argue the relationship between the quality and amount of taxation of digital products and services, and the development of digital businesses. It also aims to pro...

Contemporary economic trends have underscored the critical role of small businesses, whose development is considered essential to a country's overall economic progress. Reflecting this recognition, the Government of Geor...

The relevance of the study is driven by the need to identify ways to replenish the state budget and to establish an effective tax rate for virtual assets in Ukraine in the context of the digital transformation of the eco...

Though the extent of wealth inequality across many nations is now well attested, along with the social and political challenges this might entail, there appears to be relatively little popular support for increased taxat...

This article deals with whether the most recent version of the OECD Commentary should be used when interpreting a double taxation convention or the version that was in force at the time the tax treaty was concluded. The ...

Abstract Background Tobacco use continues to kill millions of people globally, making it one of the major causes of preventable deaths. Notwithstanding, there has been a very marginal fall in the prevalence of tobacco sm...

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This paper investigates the role of elite philanthropy in the context of rising global inequality, asking whether large-scale philanthropic donations by elites are well placed to help tackle structural inequality. The ch...

In this paper the problem of “Dual Sales Taxation in a Federal Country” is discussed; and, particularly, “Sub-national VAT versus Provincial Retail Sales Tax” in “Federal/Provincial Sales Tax Coordination”, e...

Indonesia’s rapid digital transformation generates massive economic opportunities while posing new regulatory challenges. This study examines how Indonesia’s digital economy is governed through key regulatory domains...

Budgetary policy is traditionally considered through the lens of macroeconomic indicators, legal regulation, and administrative mechanisms; however, this perspective increasingly proves insufficient for achieving sustain...

At the beginning of business activity, owners of family farms in Croatia have the legal possibility to choose a tax system (flat tax, income tax or profit tax, or not to be obliged to any tax system), which is reflecte...

Frequent flyer programs of airlines have gradually evolved into a multi-billion dollar business over the years. Valuing frequent flyer program miles accurately and fairly has its practical implications both for airlines ...

Comentando o artigo de Philippe van Parijs, "Capitalismo de renda básica", o autor argumenta que a proposta de introdução de uma renda básica garantida em uma economia capitalista se defronta com as mesmas dificuldad...

The legal framework of the East African Monetary Union (EAMU) consists of both EAC legal instruments and Partner State legal instruments. The Community legal instruments designate the priority areas for harmonisation in ...

The next-generation network technology is an intelligent information technology with the characteristics of collaborative perception, ubiquitous communication, and computer assistance. It is highly related to the industr...

IntroductionWater plays an extremely important role in agricultural production. However, the impact of the water resource tax reform on grain yield has not yet been fully investigated.MethodsTaking the pilot reform of wa...

Cardiovascular, respiratory, and related disorders (CVRDs) are the leading causes of adult death worldwide, and substantial inequalities in care of patients with CVRDs exist between countries of high income and countries...

Between the end of the 14th century and the beginning of the 15th century, the Republic of Florence was almost constantly engaged in war. As a result, public debt in a short time increased from 1 million to 3 million flo...

Background: The health of the population is shaped by political, social and environmental conditions – referred to as contextual factors in this paper – which influence the risk of type 2 diabetes and other non-commu...

This paper addresses the dynamics of world wine consumption over the past 50 years in 26 countries, verifying whether or not there is a macro-tendency towards a common consumption style, despite differences in taxation, ...

El IVA es un impuesto comunitario y una de sus características tiene como objetivo introducir un sistema común. Este artículo plantea que el nuevo régimen del IVA deberá garantizar el control de la imposición y con...