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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...

Materias / palabras clave: Taxation of personal property; Tax administration and procedure; Mexico; Taxation; Law and legislation; Tributación; Propiedad privada; México

Materias / palabras clave: Conflict of laws; Taxation; Doble imposición; Derecho internacional privado; Impuestos; Double taxation

Materias / palabras clave: Tax collection; Mexico; Taxation; Law and legislation; Tributación; Legislación; México

Materias / palabras clave: Taxation; Law and legislation; Colombia; Property tax; Automobiles; Tributación; Legislación; Bogotá (Colombia)

Materias / palabras clave: Income tax; Colombia; Juristic persons; Taxation; Impuestos sobre la renta; Personas jurídicas; Impuestos

Materias / palabras clave: Taxation; Law and legislation; Small business; Derecho fiscal; Pequeñas y medianas empresas

Materias / palabras clave: Reforma fiscal; Conceptos; Impuestos; Taxation; Law and legislation

Materias / palabras clave: Double taxation; Spain; Taxation; Tributación; Declaración de impuestos; España

Materias / palabras clave: Taxation; Mexico; Transportation; Impuestos; México; Transporte

Materias / palabras clave: Taxation; Law and legislation; Mexico; Tributación; Legislación; México

Materias / palabras clave: Taxation; Tributación

Materias / palabras clave: Finance, Public; Law and legislation; Mexico; Finanzas públicas; Leyes y legislación; México; Taxation; Impuestos

Materias / palabras clave: Taxation; Law and legislation; European Union countries; Tributación; Legislación; Unión Europea

Materias / palabras clave: International business enterprises; Taxation; Law and legislation; Double taxation; Transfer pricing; Empresa; Tributación; Legislación

Materias / palabras clave: International trade; Investments, Foreign; Taxation; Comercio internacional; Inversión extranjera; Tributación