“tax.” için 111 makale
Erzincan Üniversitesi Eğitim Fakültesi DergisiCilt 2008/10, Sayı 1
The Ottoman empire that had run well by its instititions started corrupting after the middle of XVI. Century. The state men and scholars who had witnessed the decline of the empire felt need to warn the administration by books in …
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 …
Uluslararası Uygur Araştırmaları DergisiCilt 2018/11, Sayı 11
Usage of “kıl-” auxiliary verb in Turkey Turkish has left its place to “et-” axuiliary verb almost same meaning, as it reduces from past to present. However this auxiliary verb continues its existence and activity without loss in New Uyghur …
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 …
Uluslararası Türkçe Edebiyat Kültür Eğitim (TEKE) DergisiCilt 2016/5, Sayı 2
Some of the Turkish personal names form from word-groups, sentences and formulaic vocabulary outputs. These examples show that syntactic items referring to various emotions, thoughts, situations and concepts by stating information or not are also used for construction of the …
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 2016/1, Sayı 1
The authors analyse the main changes in tax system of Ukraine during 2014–2015 concerning the number of taxes, tax ratio and tax burden structure, assess the effects of these changes, compare the new concepts of tax system reforming and suggest …
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 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
In the article the author shows that a tax credit, for all intents and purposes, corresponds to such economic and legal instrument as a tax benefit, in particular, a tax discount, and from the viewpoint of the theory of authority …
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.
Academicus International Scientific JournalCilt 2012/6, Sayı 6
Approximation of the Albanian legislation with the acquis communautaire is accompanied by deep reforms and, consequently, by reforms of relations accompanying the relevant laws. In this context, one of the European Union recommendations for the Albanian government was the country’s …
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 …
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.
International Journal InternaukaCilt 2018/7, Sayı 7
The essence of the tax mechanism for stimulating investment activity is disclosed in the article, the main problems are revealed and solved, and the ways of their solution are shown.
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 2017/5, Sayı 5
The article analyzes the current state of tax revenues in the State Budget of Ukraine in terms of direct and indirect taxes, shows the change in the main of them and analyzes the trends of changes. The main problems and …
International Journal InternaukaCilt 2017/1, Sayı 1
Theoretical and practical aspects of tax regulation as a part of an integrated approach aimed at fiscal consolidation were substantiated to identify the ways to improve laws and regulations in the fiscal policy of Ukraine.
International Journal InternaukaCilt 2017/1, Sayı 1
This paper describes the point and trends of universal excise taxes in Ukraine and in the world. The benefits and drawbacks of excise taxation are defined. It describe the development of universal excise tax in Ukraine and in the world.
International Journal InternaukaCilt 2016/11-legacy-2705, Sayı 2
The synthesis of existing theoretical approaches to defining the essence of the concept of "tax policy". The process of interaction of tax policy. On the basis of current legislation studied the stages of development of tax policy. The author outlines …
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 examines citizens’ income taxation and institutional framework for charging a unified social tax as well as prospects for their development as a result of tax system reform in Ukraine. The study determines the optimal level of tax burden …