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Displaying 10 articles of 131 total result(s).

Original Article

The Controlling Function Paradigm For Tax Authorities

Musa Shamsudinovich Basnukayev
,
Lyudmila Vladimirovna Popova
,
Boris Grigoryevich Maslov
,
Irina Valeryevna Sugarova
,
Ismail Tabikhanovich Batayev

Keywords: Taxation policy, control; monitoring and auditing activities

Article no: 19

Pages 140-144

Doi: 10.15405/epsbs.2020.10.05.19

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Original Article

Tax Reforming Using A Socially Oriented Mechanism

Ismail Bataev
,
Madina Tuskaeva
,
Irina Sugarova
,
Zinaida Klyukovich
,
Musa Basnukaev*

Keywords: Tax reform, personal income tax, progressive scale, proportional taxation, social role, budget.

Article no: 36

Pages 259-264

Doi: 10.15405/epsbs.2019.12.04.36

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Original Article

The Digital Companies’ Offshore Tax Evasion And Counteraction To It

E. L. Moreva*
,
O. V. Stulov

Keywords: Taxes, tax planning, digital platforms, digital corporation, Base Erosion and Profit Shifting (BEPS), GAFA tax

Article no: 193

Pages 1347-1352

Doi: 10.15405/epsbs.2020.03.193

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Original Article

Corporate Tax Avoidance: Evidence From Trading and Services Companies

Noor Emilina Mohd Nasir
ORCiD ,
Zafierah Zainazor
ORCiD ,
Norfadzilah Rashid
ORCiD ,
Najihah Marha Yaacob
ORCiD ,
Siti Nurhazwani Kamarudin
ORCiD

Keywords: Corporate Tax Avoidance, Effective Tax Rate, Financial Manipulation, Financial Manipulation, Return On Asset

Article no: 31

Pages 416-425

Doi: 10.15405/epsbs.2023.11.02.31

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Original Article

Macroeconomic Criteria Of Taxation And Indicators Of Tax Burden In Economic Transformation

Musa Shamsudinovich Basnukaev
,
Svetlana Konstantinovna Tokaeva
,
Anzhelika Kaprelovna Musaelyan
,
Ismail Tablikhanovich Bataev
,
Islam Yanarsovich Elzhurkaev

Keywords: Harmonization, integration, competition, tax system, tax burden, efficiency

Article no: 21

Pages 152-158

Doi: 10.15405/epsbs.2020.10.05.21

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Original Article

Smart Technologies In State Control Of Fiscal Relations Of The Russian Federation

E. B. Shuvalova
,
A. I. Bolvachev
,
M. S. Gordienko

Keywords: Smart technologies, taxation, control, fiscal relations, digital economy, digitalization.

Article no: 132

Pages 1149-1158

Doi: 10.15405/epsbs.2020.10.03.132

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