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Displaying 10 articles of 138 total result(s).

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

Progressive Taxation: Global Practice And Prospects For Introduction In Russia

Satsita Salikhovna Khasanova
,
Iman Muslimovna Pedaeva
,
Khava Aslanbekovna Delmikhanova

Keywords: Income tax, progressive taxation, international practices

Article no: 290

Pages 2196-2200

Doi: 10.15405/epsbs.2021.11.290

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Original Article

Enterprises Tax Burden Analysis From The Russian And European Experience Perspective

T. E. Tatarovskaya*
,
G. F. Tselniker

Keywords: Economic analyses, tax burden, stakeholders, taxation analyses, small and medium enterprises

Article no: 27

Pages 193-199

Doi: 10.15405/epsbs.2020.03.27

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Original Article

Double Taxation: Concept, Causes And Procedure For Elimination

Aslanbekovna Aguzarova Larisa
,
Savkuevna Aguzarova Fatima
,
Tamerlanovna Aguzarova Madina

Keywords: Tax relations, multiple taxation, tax policy, international agreements

Article no: 170

Pages 1290-1295

Doi: 10.15405/epsbs.2020.10.05.170

>View as HTML >Abstract >Download PDF

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