Taxation

A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC. Most countries have a tax system in place to pay for public, common, or agreed national needs and …

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OpenSky Policy Institute · 10 January 2025 English

to assess current sentiment around federal taxes, as well as mastery of key concepts related to taxation. Younger and middle-aged respondents (18-45) generally demonstrated a […]

as well as mastery of key concepts related to taxation.  Younger and middle-aged respondents (18-45)


World Bank Group · 9 January 2025

enforcement. In equilibrium, informal plants exhibit flatter life cycle profiles to avoid detection and taxation. Model parameters are calibrated to match key properties of plant size distribution and the life


World Bank Group · 9 January 2025

enforcement. In equilibrium, informal plants exhibit flatter life cycle profiles to avoid detection and taxation. Model parameters are calibrated to match key properties of plant size distribution and the life


RSIS: S. Rajaratnam School of International Studies · 9 January 2025 English

www.rsis.edu.sg No.002– 9 January 2025 The authors’ views are their own and do not represent the official position of the Institute of Defence and Strategic Studies of the S. [...] …

future regulation of the Directorate General of Taxation of the Ministry of Finance, Haedar demanded that


EPRS: European Parliamentary Research Service · 8 January 2025

The recent cost-of-living crisis has exacerbated a longstanding problem with housing affordability in the EU. Higher building costs and mortgage rates, together with a related decrease in housing construction, have …


World Bank Group · 8 January 2025

enforcement. In equilibrium, informal plants exhibit flatter life cycle profiles to avoid detection and taxation. Model parameters are calibrated to match key properties of plant size distribution and the life


EPRS: European Parliamentary Research Service · 8 January 2025

significant gaps persist between men and women regarding employment opportunities and income levels. Taxation can either mitigate or exacerbate these gender inequalities. On 13 January 2025, the European Parliament's


World Bank Group · 8 January 2025

Workers have the right to take up any job offer in their country of citizenship but not to rent out that right. This paper shows that relaxing this restriction using …


BHR: Bureau on Human Rights and Rule of Law · 8 January 2025 English

Conducting information Regularly RMD, CS Number of In the process of implementation events in the field of human information In cooperation with the public organization rights with the involvement of …

obstructing the activities of an advocate. The issue of taxation of legal entities also requires a solution. 15


EU Tax Observatory · 8 January 2025 English

The estimation of the three types of top-up taxes—corresponding to the first three components of the overall change in tax revenue above—follows a similar logic and is a multiple of …

brought about the most significant change in the taxation of multinationals in decades, if not a century revenue arises from existing corporate income taxation or ii) from new minimum top-up taxes and from taxes and an increase in existing corporate income taxation. With regard to top-up taxes, 45% (EUR 53 million) multinational firms that shift profits to decrease their taxation (Bachas et al., 2023; Garcia-Bernardo, Janský shifting is primarily driven by differences in taxation, i.e. profits are shifted from high-tax countries


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