“taxation” için 29 makale
International Journal of Social Sciences and Education ResearchCilt 2015/1-legacy-4175, Sayı 4
The historical roles and the reasoning of the tax instruments allegedly fell apart from their core functions. Thus, the purpose of this study is to contribute to the efforts of returning them into their original functions. It is known that …
İnsan ve İnsan Bilim Kültür Sanat ve Düşünce DergisiCilt 2019/6, Sayı 21
This study aims to determine and reveal the irregularities occurring during the tax collection in Diyarbakir province between 1742-1754. In the study, data was obtained by examining Financial (Ahkam) Books on Diyarbakır province. Other sources regarding this subject were used …
dumlupınar üniversitesi sosyal bilimler derggisiCilt 2019/1, Sayı 60
Devletin asli ve diğer görevlerini yerini getirebilmek amacıyla ihtiyaç duyduğu finansman kaynaklarının başında vergiler gelmektedir. Vergiler sadece bir kamu geliri olmayıp aynı zamanda siyasi, mali, sosyal ve iktisadi açıdan etki yaratan önemli bir araçtır. Bu açıdan devletin hem gelirlerinin önemli …
International Journal InternaukaCilt 2018/4, Sayı 4
The main problems of reforming the simplified taxation system in Ukraine are considered. A single common system of characteristics (characteristics) of small business subjects is singled out, taking into account domestic economic realities. The foreign experience of perfection of the …
International Journal InternaukaCilt 2018/14, Sayı 14
On 15 July 2014, the OECD published the Standard for Automatic Exchange of Financial Account Information in Tax Matters, also known as the Common Reporting Standard or CRS. Since then 102 jurisdictions have committed to commence exchange of information on …
International Journal InternaukaCilt 2018/9, Sayı 9
The foreign law (on the example of USA, South Africa, Great Britain, Australia), which regulate the taxation of cyber currencies, was analyzed in the article. Different approaches, that regulate what cyber currency are and how it should be defined as …
International Journal InternaukaCilt 2018/10, Sayı 10
Taxes and duties in Ukraine, their dynamics and structure are analyzed. The tax burden and level of tax security are calculated. The main external and internal factors of influence on the state of taxation in the country are determined.
The Bulletin of the Dnipropetrovsk University. Series: Management Of InnovationsCilt 2016/24, Sayı 6
The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an …
International Journal InternaukaCilt 2018/11, Sayı 11
Conditions are revealed in case of observance of which one or another trip can be considered as official business trip and features of taxation of the amounts of reimbursed expenses for travel of the employee from the place of business …
International Journal InternaukaCilt 2017/2-legacy-2807, Sayı 2
The article described features of the simplified system of small business in Ukraine, outlined the problems and prospects of taxation for small businesses. The author supposes the idea that a simplified system of taxation, on the one hand, allows small …
International Journal InternaukaCilt 2018/2, Sayı 2
The essence of methods of transfer pricing is determined in the article, advantages and disadvantages of their use are analyzed. The connection between transfer pricing methods and methods of determining the customs value of imported goods is revealed. A comparative …
International Journal InternaukaCilt 2017/2-legacy-2807, Sayı 2
The article is devoted to problems and prospects of development of small business in Ukraine. The purpose of this article is to evaluate the trends of development of small business in Ukraine, detection of problems of taxation of its activities …
International Journal InternaukaCilt 2018/3, Sayı 3
The article deals with the problem of determining the content of the category of "liabilities" taking into account the economic and legal approach, which provides opportunities for improving the accounting of liabilities. The solution of this problem is based on …
International Journal InternaukaCilt 2016/5, Sayı 5
There were revealed the sources of taxation and taxation system development trends. There was studied a work by Adam Smith as a founder of the first scientific theory of taxation. There had been analyzed the essence of tax and considered …
Studies of The Ottoman DomainCilt 2017/2, Sayı 13
Djakova that is expressed as Gjakovë in Albanian, Dakovica in Serbian came under the Ottoman domination in 1455. Although its statue was rural during the 15th and 16th centuries it developed in time and became a sub-district. During the Tanzimat …
International Journal InternaukaCilt 2017/13, Sayı 13
People in Germany are subject to different taxes, the most important of which are income tax and fund share. These taxes are settled by the Income Tax Act (Einkommensteuergesetz, EStG) and the Soliderity Swcherge Law (Solidaritätszuschlaggesetz, SolzG). If a person …
International Journal InternaukaCilt 2017/13, Sayı 13
The purpose of the article is to substantiate the need to improve the general economic conditions of citizens' livelihoods, to uncover the negative role of favoritism, which hinders the development of new ideas and thoughts for solving the country's problems, …
International Journal InternaukaCilt 2017/5, Sayı 5
The article analyzes the gross domestic product in Ukraine in recent years, the dynamics of income change, the Ukrainian budget and tax revenues and the dynamics of the overall level of the tax burden on the Ukrainian economy. Proposed methods …
International Journal InternaukaCilt 2017/2-legacy-2807, Sayı 2
The article investigates the main results of Ukrainian classical national scientific school of state (public) funds formation and development in late XIX - early XX century, formed a national soil and under the influence of progressive ideas of global economic …
International Journal InternaukaCilt 2016/3, Sayı 3
In the article the basic directions of optimization of the tax burden for cargo motor transport enterprises.
Traektoriâ naukiCilt 2016/2, Sayı 8
This article summarizes the scientific approaches and practical experience in theoretical and institutional framework of fiscal management industry. The basic problems in the fiscal management system, the tax regulation methods of large taxpayers are shown. Opportunity is grounded to stimulate …
International Journal InternaukaCilt 2015/3, Sayı 3
Розглянуто історичні аспекти запровадження тимчасових військових податків та зборів, а також військовий збір як сучасний варіант таких платежів; визнані проблемні аспекти щодо його справляння та правової регламентації в Україні.
International Journal InternaukaCilt 2015/3, Sayı 3
Практическая значимость статьи заключается в оценке последствий реформирования налога на имущество физических лиц в России.
Theoretical & Applied ScienceCilt 2015/27, Sayı 7
В статье рассматриваются особенности и основные характеристики упрощенной системы налогообложения. На основании данных Федеральной налоговой службы проведен анализ динамики поступлений от налогоплательщиков, использующих упрощенную систему налогообложения, в Калужской и Тульской областях.
Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesi DergisiCilt 2015/1, Sayı 1
In this study, the assumption of “the weighted price elasticity of tax is a unit in the developing countries” suggested in the first studies which examine the impacts of the inflation on tax revenues, will be reevaluated for Turkey in …