The first half of 2022 was marked by a radical change in the geopolitical situation and an increase sanctions pressure on domestic economy. breakdown established model economic relations, rupture chains had pronounced effect dynamics industrial production. At same time, tax revenues consolidated budgets subjects Russian Federation have increased significantly not yet responded to reduction Of r...

We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing allocate profits across tax jurisdictions. show that taxation is Nash equilibrium for revenue maximizing jurisdictions if domestic foreign generate large revenues. also are when low revenues, which implies presence of multiple equilibria. Bo...

We investigate how redistribution of income is affected by the fact that income is privately observed and agents may not be truthful in their reports to the tax authorities. In response, the government establishes an audit mechanism with penalties. Adhering to a signaling equilibrium concept, we prove that agents resort to mixed strategies, which makes it difficult for tax authorities to identi...

This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of ...

The virtual tax village in line with the transformation of the tax process from self-declaration based method to electronic data based method and with the aim of compiling and developing the tax information bank and using technology, taxpayers in a virtual tax space. It collects the ID card holders and their financial data with the help of modern technologies and by benefiting from systematic m...

BACKGROUND How to finance progress towards universal health coverage in low-income and middle-income countries is a subject of intense debate. We investigated how alternative tax systems affect the breadth, depth, and height of health system coverage. METHODS We used cross-national longitudinal fixed effects models to assess the relationships between total and different types of tax revenue, ...

broadly during the 1930s depression and At least seven states have acted within was imposed mostly on goods. Administhe past three years to selectively tax intrative ease of collecting the tax, and podividual services under the sales tax, and litical advantage led to retailers rather at least ten states have given serious conthan individuals remitting the tax. Over sideration to major base refo...