Application of the MLI convention as a means of ensuring the constitutional obligation to pay taxes
Consequences of the application of the multilateral convention on measures related to taxation agreements, with the aim of countering the erosion of the tax base and the removal of profits from taxation. Directions for improving such coordination.
Подобные документы
The current state, perspectives and directions for improving property taxation in Ukraine, taking into account foreign experience and correcting one's own mistakes. Basic practical recommendations and ideas for improving property taxation in Ukraine.
статья, добавлен 22.07.2022Study of the transformation of types of local taxes in the tax system based on a retrospective analysis of their legal regulation. The shortcomings and positive experience of taxation lawmaking. The legal grounds for conducting a taxation experiment.
статья, добавлен 15.09.2022Development and formation of indirect taxation in Ukraine as a whole and widespread form among universal excises. The role of indirect taxes in the tax system, direction of adaptation of domestic practice of indirect taxation to the European experience.
статья, добавлен 28.09.2016Reforming the taxation system in Ukraine for adaptation to EU requirements. Debatable issues of VAT reform in EU countries, aspects of its improvement. Comparison of the application of tax rates to some types of goods and services of the EU and Ukraine.
статья, добавлен 05.12.2022Taxation as a component of the system of management. The role of taxation in the system of macroeconomic. Expediency and necessity of transition to managing taxation with the due account of the metrologically estimated inter-industry links are groun.
статья, добавлен 28.09.2016The main problem of the use of the oil and gas sector of Kazakhstan's economy. Tax system change taking into account the priority natural oil and gas rents. The necessity of improving the system of taxes and payments for the use of oil and gas resources.
статья, добавлен 28.09.2016Determination of the essence of progressive taxation of personal income and the possibility of introducing such a form of taxation in Ukraine. Creation and operation of illegal tax evasion schemes and loss of initiative to work and earn a higher income.
статья, добавлен 29.06.2022Search for promising tools to achieve the goals of taxation payers voluntarily comply with tax laws. Determination of the place of application of measures of influence in relation to tax agents in order to ensure tax compliance in the Russian Federation.
статья, добавлен 16.06.2022Providing state taxes, financing the production of public goods and redistribution of income. Dependence of the real economic growth and the level of taxation according to the undivided sample of 117 countries. The composition of the tax populations.
статья, добавлен 19.02.2016The concept and features of the implementation process of taxation in modern Switzerland, its function and meaning. Income from capital gains. Wealth tax is levied only on the communal level, accordance with relevant tax canton and the established rates.
контрольная работа, добавлен 23.06.2013Universality is principles of equitable taxation. The role of the state in economy and the choice between effectiveness and equity. The concept of equivalent – legitimization of tax collection. Payment capacity and equitable distribution of tax burden.
статья, добавлен 25.09.2016Study of the mechanism of transfer pricing, the procedure for settling taxation of controlled transactions. Conditions for taxation of interdependent persons. Situations in which the mechanism of tax optimization with the use of transfer pricing is used.
статья, добавлен 12.05.2018The reducing of regional disparities, the formation of sectoral perspectives for economic and social development of the regions, financial support to the states by means of block grants and stimulating the development of integration trends in USA.
статья, добавлен 26.07.2016The nature of taxes and the analysis of transaction costs associated with the interaction of business and government in the tax area. The connection between payment of taxes and economic indicators. The developing a congruent and efficient tax system.
статья, добавлен 16.10.2018The article refers to the issue of the possibility of using taxation as an instrument for achieving sustainable development goals, namely - in the field of environmental protection. The proposes the following promising areas for using tax levers.
статья, добавлен 22.01.2024Analysis of the factors of efficiency in the provision of public services. Ways to optimize taxation for the development of this area. Ways to improve the redistribution of financial resources to improve the efficiency of the provision of public goods.
статья, добавлен 30.11.2020The negative impact of taxes on the economic growth of the modern state. Calculation of the indicator of assessing the tax burden in the country. Interdependence between macroeconomic indicators of economic growth, taxation and budget expenditures.
статья, добавлен 28.09.2016Analysis of a fixed agricultural tax as the basis of the system of agricultural taxation in Ukraine. Characteristics methods of its accrual. Dynamics of the ratio of incomes and the level of tax efficiency of land tax and fixed agricultural tax.
статья, добавлен 04.11.2018The main national practices of direct and indirect taxation of cryptocurrency income in some countries of the world. Approaches to the concept of cryptocurrency for the purposes of fiscal management. Exemption of taxpayers from paying value added tax.
статья, добавлен 24.02.2024The theoretical foundations of land tax as an economic category and the mechanism of rent assignment. The existing methods of land taxation on the rental basis. The relationship between land rent and the indicators of agricultural land efficiency.
статья, добавлен 28.09.2016Rules for monitoring and controlling the activities of foreign companies in Ukraine. Obtaining information by tax authorities about enterprises that are part of international groups. Application of the concept of business purpose in transfer pricing.
статья, добавлен 08.01.2024The theoretical foundations of land tax as an economic category and the mechanism of rent assignment. Analyze the existing methods of land taxation on the rental basis. The relationship between land rent and the indicators of agricultural land efficiency.
статья, добавлен 28.09.2016The need to stop the adverse behavior of banks; curbing the desire of economic agents to obtain rent. Taxation in the context of the corrosive effect of tax competition. Role of government in restoring the public’s eroded trust in financial institutions.
статья, добавлен 08.02.2021The ability to independently choose a tax system of your choice as a sign of an alternative tax system. A tool for reducing the tax burden of taxpayers. Features of the simplified system of taxation, accounting and reporting. Corporate income tax.
статья, добавлен 20.07.2024The challenges facing the country in adapting to European standards in the field of taxation. The goals of tax policy formation are reflected, taking into account the requirements of Ukraine's integration into the European Union. The areas of tax reform.
статья, добавлен 04.02.2024