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Displaying 50 articles of 130 total result(s).

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

Tax Officers’ Scepticism and Professional Judgment: The Mediation of Client Fraud Indicators Intensity

Nurliyana Haji Khalid
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Marhamah Mohd Rafidi
ORCiD ,
Nur Aima Shafie
ORCiD ,
Saiyidi Mat Roni
ORCiD

Keywords: Fraud Indicators Intensity, Risk Assessment, Scepticism, Tax Professional Judgment

Article no: 62

Pages 739-754

Doi: 10.15405/epsbs.2023.11.62

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Original Article

Regional Tax Potential Under Increased External Shocks: Problems And Opportunities

Tsakaev Alkhozur Kharonovich
,
Usman Abdul-Azievich Rassukhanov

Keywords: Tax potential, tax base, risk, regulation, investment, mechanism

Article no: 208

Pages 1578-1584

Doi: 10.15405/epsbs.2021.11.208

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Original Article

Local Government Bodies In The System Of Financial And Legal Relations

Oleg Taran*
,
Aleksandr Laskovyy
,
Vitaly Melnikov
,
Svyatoslav Kutovoy
,
Abdelkrim Manar

Keywords: Local government bodies, local budget, tax revenues, non-tax revenues.

Article no: 410

Pages 3043-3051

Doi: 10.15405/epsbs.2019.12.04.410

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Original Article

Value Added Tax: Financial Transactions And Unreasonable Tax Benefits

Musa Shamsudinovich Basnukayev
,
Aleksandra Aleksandrovna Mambetova
,
Lia Ilinichna Bestaeva

Keywords: VAT, tax risks, tax benefit, tax audit, tax evasion

Article no: 254

Pages 1925-1930

Doi: 10.15405/epsbs.2021.05.254

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Original Article

Significance Of Electronic Commerce In Development Of Rf Innovative Economy

E. Yu. Gorbachevskaya
,
O.V. Arkhipkin
,
I.S. Shilnikova

Keywords: Electronic commerce, investments, business-processes, competition, innovative economy, investment tax credit

Article no: 54

Pages 449-458

Doi: 10.15405/epsbs.2018.12.54

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Original Article

Russian Tax System in the Context of Innovative Technology Development

Natalya Viktorova
,
Evgeniy Evstigneev

Keywords: Techno-economic paradigm; wave of innovation; information and communications technology; networked readiness index; e-taxation; personal learning environment

Article no: 128

Pages 993-1001

Doi: 10.15405/epsbs.2017.07.02.128

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Original Article

Methodological Problems Of Additional Cost Taxation In Russian Economics

Abdusalim M. Abdulgalimov
,
Zina A. Arsakhanova
,
Marina A. Filina
,
Zhu-liana A Akhmedova

Keywords: Taxation, value-added, enterprise, mechanism, financial

Article no: 318

Pages 2726-2733

Doi: 10.15405/epsbs.2019.03.02.318

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Original Article

Participatory Budgeting In Russia: Problems And Perspectives Of National Legal Regulation

A. Kireeva
,
I. Voronin
,
N. Nazarova
,
O. Mokhova

Keywords: Municipal entities, participatory budgeting, participatory payments, local administrations, self-taxation

Article no: 284

Pages 2553-2561

Doi: 10.15405/epsbs.2021.09.02.284

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Original Article

Stability And Sustainability Of The State Tax System: Preconditions For Achievement

Musa Shamsudinovich Basnukayev
,
Zinaida Aleksandrovna Klukovich
,
Lana Magometovna Kubatieva

Keywords: Tax system, taxation, tax exemptions, tax policy

Article no: 256

Pages 1936-1940

Doi: 10.15405/epsbs.2021.05.256

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Original Article

State Tax Revenues: Dynamics, Problems And Prospect

Danara Badmaevna Erendzhenova
,
Burgsta Erendzhenovna Evieva
,
Savr Viktorovich Namysov
,
Kita Kanurovich Bolaev
,
Arash Batyrovich Tsedeev

Keywords: Budget, taxes, tax policy, tax revenues

Article no: 260

Pages 1971-1977

Doi: 10.15405/epsbs.2021.11.260

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Original Article

State Tax Administration: Organizational Function And Its Role

Musa Shamsudinovich Basnukayev
,
Irina Valerievna Sugarova
,
Islam Yanarsovich Elzhurkaev

Keywords: Tax administration, organizational function, tax planning, tax regulation, tax control

Article no: 253

Pages 1919-1924

Doi: 10.15405/epsbs.2021.05.253

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Original Article

Developing Regional Mechanisms Of Tax Incentives For Investment Activity Of Russian Business

V. V. Ivanov
,
N. A. Lvova
,
A. Yu. Andrianov

Keywords: Business investment activity, investment, investment activity, investment activity of Russian enterprises, regional policy of tax incentives

Article no: 100

Pages 838-845

Doi: 10.15405/epsbs.2021.04.02.100

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Original Article

International Experience Of Legal And Tax Regulation In Operation Of "Cloud" Services

Anton Olegovich Vasilev
,
Svetlana Aleksandrovna Vasileva
,
Aleksandr Ivanovich Ivanov
,
Marina Vladimirovna Slizkova
,
Alibek Huseinovich Dzamykhov
,
Marina Teuvezhevna Dzamykhova

Keywords: Legal regulation, taxation, digitalization, cloud services

Article no: 225

Pages 1702-1707

Doi: 10.15405/epsbs.2021.05.225

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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

Economic Factors and Tax Evasion in Libya: Moderating Role of Political Instability

Morni Hayati Jaafar Sidik
,
Salh Agrerah Ali Mohamed
,
Haslina Binti Hassan

Keywords: Political Instability, Tax Evasion, Tax Amnesty, Tax Audit Examination

Article no: 39

Pages 505-515

Doi: 10.15405/epsbs.2023.11.02.39

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Original Article

Financial Organizations As Subjects Of Relations Arising From The Automatic Exchange Information

Olga Y. Bakaeva
,
Marina A. Katkova
,
Mikhail N. Sadchikov

Keywords: Automatic information exchange, control, financial market organizations, financial institutions, tax, universal international standards

Article no: 10

Pages 57-62

Doi: 10.15405/epsbs.2022.01.10

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Original Article

Regional Tax Revenues As Basis For Territory Financial Independence

Musa Shamsudinovich Basnukayev
,
Anzhelika Kaprelovna Musaelyan
,
Irina Valerievna Sugarova

Keywords: Budget, revenues, region, tax, tax administration

Article no: 29

Pages 216-222

Doi: 10.15405/epsbs.2021.11.29

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Original Article

The Effect Of Taxation On The Efficiency Of The Agricultural Sector

Svetlana G. Golubeva
,
Olga I. Barinova
,
Irina N. Shilova
,
Tatyana G. Rodionova
,
Yulia N. Malinovskaya

Keywords: Tax, taxation, tax burden, agriculture

Article no: 12

Pages 88-95

Doi: 10.15405/epsbs.2021.07.12

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Original Article

A Review on Chinese High-Tech Companies: Antecedents or Determinants of Financial Performance

Li Tian
,
Nadiah Abd Hamid
ORCiD ,
Ida Suriya Ismail
ORCiD

Keywords: Chinese High-Tech Companies, Companies’ Financial Performance, Financial Performance, Hi-Tech Firms, High-Tech Companies, Tax İncentives

Article no: 88

Pages 1074-1095

Doi: 10.15405/epsbs.2023.11.88

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Original Article

Customer Citizenship Behaviour, Value Co-Creation and Tax Compliance: Malaysian Perspective

Nurul Ezhawati Abdul Latif
,
Ida Suriya Ismail
,
Nadiah Abd. Hamid
,
Nuridayu Yunus

Keywords: Customer Citizenship Behavior, Tax Compliance, Tax Professionals, Value Co-Creation

Article no: 91

Pages 1123-1135

Doi: 10.15405/epsbs.2023.11.91

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Original Article

Compound Words (Composites) In German As A Means Ofpersonal Denotation

Tatyana Burkova
,
Salavat Gabdullin
,
Guzel Galieva
,
Alsu Minnigaleeva

Keywords: A defined word, a reference word, composites-denotations of a person, compounding, internal syntax, onym half-suffix

Article no: 30

Pages 282-292

Doi: 10.15405/epsbs.2020.11.30

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Original Article

"Tax Assessment, Awareness And Perception Amongst Grab Drivers In Malaysia"

Nurul Aqilah Dewi Roslan
,
Tan-Chin Lim
,
Zubir Azhar

Keywords: Capital allowance, chargeable income, deemed expenses, Grab, qualifying expenditure, tax assessment.

Article no: 19

Pages 207-217

Doi: 10.15405/epsbs.2020.10.19

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