The Experts below are selected from a list of 60 Experts worldwide ranked by ideXlab platform
Živilė Tunčikienė - One of the best experts on this subject based on the ideXlab platform.
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The Evaluation of the Lithuanian Tax System Reform
The 7th International Scientific Conference "Business and Management 2012". Selected papers, 2012Co-Authors: Ilona Skačkauskienė, Živilė TunčikienėAbstract:In this paper the Lithuanian tax reform is analyzed, the results of this reform evaluation are presented. The main objectives of the research are to analyse the Lithuanian tax reform implemented and provide the evaluation of its consequences. Firstly, the whole of public sector management reforms has been revealed, their links as well their coherence with the tax reform have been analyzed. Subsequently there has been focused on the changes of the main tax and contributions Taxation Procedure. The authors of the article conclude that the objective of the tax reform – to compensate revenue losses and in this way guarantee public finance stability – was achieved. Such conclusions have been based on the fact that the ratio tax income/GDP increased 0.1 percent point after implementing the tax reform. On the other hand, the unclear formulation of the provisions of tax laws, the sudden provisions change with no time for the tax payers to understand the changing contents, insufficient public information about new obligations in the paper have been criticized.
Yang Hong-xiong - One of the best experts on this subject based on the ideXlab platform.
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Analysis of Path and Effect of Carbon Tax Achieving Carbon Emission Reduction
East China Economic Management, 2013Co-Authors: Yang Hong-xiongAbstract:China is facing the huge pressure of reducing greenhouse gas emissions.Carbon tax with complementary of carbon emissions trading is an effective policy tool of reducing emissions adapting to Chinese national situation.The paper analyzes the current conditions of implementing carbon tax,researched deeply carbon tax key factors,tax rate,Taxation Procedure,al location and use of revenue,remission and compensation of revenue,mechanism of reciprocity and effect of reducing emission.The paper inculdes that the technological path of carbon tax is designed by integrating models and methodologies,the composi tion and selection of key factors of carbon tax system are proposed in dynamic condition.It is pointed that the key of implement ing carbon tax policy is tax rate and optimal tax rate is existed.Then,coordination of multilateral benefits and pattern of opti mal revenue return under neutral tax are analyzed.Finally,the effect of carbon tax and it ’ s correlative policies,and the ef fect on economy are analyzed,and the advice of implementing carbon tax policy adapting to Chinese situation is put forward.
Isayev Husan Mansurovich - One of the best experts on this subject based on the ideXlab platform.
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IMPROVING THE Taxation OF INDIVIDUALS ENGAGED IN ENTREPRENEURIAL ACTIVITIES
2020Co-Authors: Giyosiddin Safarov Abdullayevich, Nodira Safarova Ashuraliyevna, Isayev Husan MansurovichAbstract:The article examines the organizational and legal basis, as well as the features of Taxation of individuals engaged in entrepreneurial activity. In the framework of the Tax Policy Improvement Concept, an assessment of changes in the Taxation Procedure of individuals engaged in entrepreneurial activity is given, and author views on improving Taxation of individual entrepreneurs are presented.
Paul B. Stephan - One of the best experts on this subject based on the ideXlab platform.
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Comparative Taxation Procedure and Tax Enforcement
SSRN Electronic Journal, 2009Co-Authors: Paul B. StephanAbstract:This essay, a chapter in a book on international investment law and comparative public law forthcoming from Oxford University Press, reviews the applicability of international investment law to tax administration and enforcement. It begins with a review of the principles of international investment law that are relevant to the assessment and enforcement of municipal tax imposts. It then explores tax administration practice in a variety of states. This overview seeks to achieve two results. First, as an inductive matter it use state practice to sketch a baseline of common, and presumably acceptable, administrative practices. An investor normally should be deemed to expect a state to employ administrative practice that reflects the exigencies of tax assessment and collection and the reasonable need of the administrator for flexibility and dispatch. Second, the review highlights ways in which common practices can be perverted to impair investments, rather than to advance the appropriate revenue goals of the state. At the end of the day, the line between acceptable discretion and perversion of tax administration to get around obligations to foreign investors remains blurred and debatable. This chapter represents a first step at illuminating the problem and the countervailing arguments. It concludes with a modest prospectus for future research.
A. S. Advokatova - One of the best experts on this subject based on the ideXlab platform.
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Possible Scenarios for Changing the Taxation Procedure for Operations with Precious Metals and Their Economic Consequences
Academy of Strategic Management Journal, 2020Co-Authors: L. I. Goncharenko, E. Ju. Sidorova, Y. Malkova, Anna Tikhonova, A. S. AdvokatovaAbstract:The aim of the article is to analyze the state of the Taxation system for operations with precious metals (for physical persons and legal entities), identify methodological traps in legislation, develop possible scenarios for their elimination and determine their consequences. The subject of the research is the scenarios for changing the Taxation of operations with precious metals for organizations and physical persons. Economic methods, method of abstraction, construction of economic hypotheses and comparison are used in this article. The results of the research are the scenarios of changes in the Procedure for Taxation of operations with precious metals and their consequences for organizations and physical persons. The results of the research are the identification of four scenarios for changing the Taxation Procedure for operations with precious metals and the calculation of the economic consequences of their implementation for the country's economy. Conclusions: Four scenarios for changing the Taxation law of precious metals are discussed in the article; a brief description of them is also presented. Using the example of the 4th scenario, two illustrative examples are presented in the article to calculate the impact on the return of precious metal investment. As a result, scenario calculations of the cost advantages of VAT from the implementation of changes in the Taxation law of precious metals are given.
