Suchergebnisse - "TAX reform"

THE ESSENCE OF BEPS IN THE LIGHT OF THE OECD REFORM OF THE INTERNATIONAL TAX SYSTEM.

Autoren: ODLANICKA-POCZOBUTT, Monika¹ modlanicka@polsl.pl

Quelle: Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie. 2025, Issue 229, p365-377. 13p.

Schlagwörter: *TAX reform, *TAXATION, *INTERNATIONAL business enterprises, *TAX shelters, INTERNATIONAL taxation

Firma/Körperschaft: ORGANISATION for Economic Co-operation & Development

BUSINESS TAXES: How OBBBA Will Impact Business Owners: One big bill led to a lot of changes for businesses. Here's a look at tax changes that will impact business owner clients over the next two years and beyond.

Autoren: Gardner, Randy Welch, Julie

Quelle: Journal of Financial Planning. Oct2025, Issue 10, p46-51. 6p.

Schlagwörter: *BUSINESS tax, *TAX reform, *TAX deductions, *STRATEGIC planning, *BUSINESS enterprises, BONUS depreciation

Post-Election Tax Landscape-- Don't Relax!

Autoren: Parthemer, Mark R.¹ mark.parthemer@glenmede.com

Quelle: Journal of Financial Service Professionals. Mar2025, Vol. 79 Issue 2, p22-24. 3p.

Schlagwörter: *TAX reform, *CONSULTANTS, *TAXATION, LAW reform

Cost-neutral food tax reforms for healthier and more sustainable diets

Autoren: Larsson, Jörgen Månsson, Edvin Röös, Elin et al.

Quelle: Ecological Economics. 240

Schlagwörter: Tax reform, Climate policy, Lump-sum redistribution, Health policy, Food policy, Distributional effects, Price elasticity

Dateibeschreibung: electronic

Zugangs-URL: https://research.chalmers.se/publication/548948
https://research.chalmers.se/publication/548948/file/548948_Fulltext.pdf

Tax Transition in the Waemu Zone: Analysis of the Effects on Fiscal Deficit.

Autoren: Gammadigbe, Vigninou¹ (AUTHOR) vgammadigbe@bceao.int

Quelle: Public Finance Review. Jan2026, Vol. 54 Issue 1, p40-86. 47p.

Schlagwörter: *BUDGET deficits, *TAX reform, *TAX collection, *PUBLIC spending, *TAXATION, *MONETARY unions, *TARIFF

Pensionsrückstellungen: Ansatz und Teilwert von Pensionsrückstellungen für beitragsorientierte Leistungszusagen ohne garantierte Mindestversorgung, zu BFH v. 4.9.2024 – XI R 25/21, DB 2025, 436 = FR 2025, 650.

Autoren: Schätzlein, Uwe (AUTHOR)

Quelle: FinanzRundschau. Jul2025, Vol. 107 Issue 14, p642-645. 4p.

Schlagwörter: *TAX reform, *FINANCIAL statements, *TAXATION, *TAX laws, LAW reform, FEDERAL courts

Geografische Kategorien: GERMANY

Policy misperceptions, information, and the demand for redistributive tax reform: experimental evidence from Latin America.

Autoren: Ardanaz, Martín Hübscher, Evelyne Keefer, Philip et al.

Quelle: Fiscal Studies. Sep2025, Vol. 46 Issue 3, p373-397. 25p.

Schlagwörter: *TAX reform, *VALUE-added tax, *FISCAL policy, *NUDGE theory, LATIN Americans, PUBLIC welfare policy, COMMON misconceptions, PREJUDICES

Geografische Kategorien: LATIN America

Asset Acquisition Trends After the Repeal of the Corporate Alternative Minimum Tax.

Autoren: Billings, B. Anthony Musazi, Buagu N. Calderon, Thomas G.

Quelle: Public Finance Review. Jul2025, Vol. 53 Issue 4, p440-467. 28p.

Schlagwörter: *ALTERNATIVE minimum tax, *BUSINESS cycles, *FISCAL policy, *INDUSTRIAL equipment leases, TAX Reform Act of 1986 (U.S.)

EL USO DE LA ENMIENDA PARLAMENTARIA PARA LA APROBACIÓN DE NORMAS TRIBUTARIAS. ESPECIAL REFERENCIA A LA REFORMA TRIBUTARIA APROBADA VÍA ENMIENDA AL PROYECTO DE LEY EN MATERIA DE IMPOSICIÓN MÍNIMA GLOBAL.

Alternate Title: THE USE OF THE PARLIAMENTARY AMENDMENT FOR THE APPROVAL OF TAX REGULATIONS. SPECIAL REFERENCE TO THE TAX REFORM APPROVED VIA AMENDMENT TO THE LAW ON GLOBAL MINIMUM TAXATION.

Autoren: Gómez-Lobato Lanzarote, Marisa¹ marisaglobato@hotmail.com

Quelle: Crónica Tributaria. 2025, Vol. 196 Issue 3, p83-113. 31p.

Schlagwörter: *TAX laws, *TAX reform, INTERNATIONAL taxation, ILLEGALITY, JURISPRUDENCE, JUSTICE administration, CONSTITUTIONAL courts, LEGISLATIVE amendments

Économie numérique et mobilisation des recettes fiscales au Maroc. Analyse empirique avec un éclairage sur le rôle médiateur du contrôle fiscal digital.

Autoren: Tesse, Imane Belmkaddem, Zakariae

Quelle: Gestion & Finances Publiques. jul/aug2025, Vol. 2025 Issue 4, p23-36. 14p.

Schlagwörter: *TAX reform, *TAX administration & procedure, *EMPIRICAL research, *INFORMATION economy, *INTERNAL revenue, DIGITAL technology

Geografische Kategorien: MOROCCO

La fiscalité progressive des revenus au Maroc. Enjeux et défis pour l'État social.

Autoren: Aba, Naima Bourass, Ayoub

Quelle: Gestion & Finances Publiques. jul/aug2025, Vol. 2025 Issue 4, p15-22. 8p.

Schlagwörter: *PROGRESSIVE taxation, *TAX reform, *TAX rates, *PRICE inflation, *INCOME inequality, *PUBLIC welfare, MOROCCANS, PUBLIC services

Geografische Kategorien: MOROCCO

Analysing the role of tax reforms and fiscal autonomy towards economic growth in Indian states.

Autoren: Behera, Biswanath Behera, Puspanjali Sucharita, Sanhita et al.

Quelle: Journal of the Asia Pacific Economy. Aug2025, p1-20. 20p. 1 Illustration.

Schlagwörter: *TAX reform, *ECONOMIC development, *ECONOMIC expansion, *INTERNAL revenue, *GOVERNMENT revenue, *FISCAL policy, PROVINCES

SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE.

Alternate Title: СПРОЩЕНІ РЕЖИМИ ОПОДАТКУВАННЯ МАЛИХ І СЕРЕДНІХ ПІДПРИЄМСТВ: ДОСВІД КРАЇН ЄС І ТРАНСФОРМАЦІЯ В УКРАЇНІ.

Autoren: Krysovatyy, Andriy Valihura, Volodymyr Horyn, Volodymyr et al.

Quelle: Financial & Credit Activity: Problems of Theory & Practice. 2025, Vol. 4 Issue 63, p47-62. 16p.

Schlagwörter: *TAX reform, *TAX cuts, *SMALL business, *FISCAL policy, FINANCIAL policy

Geografische Kategorien: UKRAINE

Firma/Körperschaft: EUROPEAN Union

Cross-border value-added tax fraud in the European Union.

Autoren: Bussy, Adrien Tassi, Annalisa

Quelle: Swiss Journal of Economics & Statistics. 7/28/2025, Vol. 161 Issue 1, p1-23. 23p.

Schlagwörter: *CROSS border transactions, *TAX reform, *TAXATION, *INTERNATIONAL trade, *TAX evasion, *CORRUPTION, EUROPEAN integration

Firma/Körperschaft: EUROPEAN Union

A Study of the Impacts of GST on Selected Service Sector Micro, Small and Medium Enterprises in Gujarat.

Autoren: Prajapati, Ramesh¹

Quelle: Journal of Entrepreneurship & Management. 2025, Vol. 14 Issue 3, p23-29. 7p.

Schlagwörter: *TAX reform, *ECONOMIC impact, *SMALL business, *SALES tax, *SERVICE industries, *LEGAL compliance, *TAXATION

Geografische Kategorien: INDIA, GUJARAT (India)

Tax-price elasticities of charitable giving and selection of reporting: panel study of South Korea.

Autoren: Kato, Hiroki Goto, Tsuyoshi Kim, Youngrok

Quelle: Oxford Economic Papers. Jul2025, Vol. 77 Issue 3, p829-848. 20p.

Schlagwörter: *CHARITABLE giving, *TAX reform, *STATISTICS, *TAX incentives, INCOME tax deductions for charitable contributions, KOREANS, SELECTION bias (Statistics)

Geografische Kategorien: SOUTH Korea

Dividend tax reform and corporate dividend behavior: evidence from Indonesia.

Autoren: Lubis, Ricky Karunia Dinarjito, Agung

Quelle: Asian Review of Accounting. 2025, Vol. 33 Issue 4, p678-694. 17p.

Schlagwörter: *TAX reform, *MINORITY stockholders, *FINANCIAL performance, *TAX planning, *ORGANIZATIONAL governance, DIVIDEND policy, STATUTES, INDONESIANS

Geografische Kategorien: INDONESIA

Investitionssofortprogramm Deutschland: Mehr Wachstum und Wettbewerbstätigkeit.

Quelle: Gemeindekasse Baden-Württemberg. nov2025, Vol. 71 Issue 11, p261-263. 3p.

Schlagwörter: *INVESTMENT policy, *TAX reform, *ECONOMIC policy, *GOVERNMENT agencies, *ECONOMIC competition, *ECONOMIC development, LEGISLATIVE voting

Geografische Kategorien: GERMANY

Firma/Körperschaft: GERMANY. Bundestag

The Kiplinger Tax Letter.

Autoren: Taylor, Joy

Quelle: Kiplinger Tax Letter. 7/31/2025, Vol. 100 Issue 16, p1-4. 4p.

Schlagwörter: *TAX reform, *SOCIAL security, *TAX incidence, *INCOME tax, *INHERITANCE & transfer tax, LEGISLATORS, DISASTER relief

Firma/Körperschaft: UNITED States. Internal Revenue Service

EDITORIAL.

Autoren: García-Herrera, Cristina Moreno, Saturnina

Quelle: Crónica Tributaria. 2025, Vol. 196 Issue 3, p5-7. 3p.

Schlagwörter: *TAXATION, *TAX reform, *TAX administration & procedure, *PUBLIC finance, *INDIRECT taxation, DIGITAL technology, YOUNG adults