How does a tax collecting agency distinguish between taxable and tax-free income when the law says that all that all exchanges having value, regardless of compensation mode, are seen to constitute income? ‘‘By using our common sense’’ proposed one of the Swedish Tax Agency’s legal experts. Common sense is here used as a frame for the boundary work that the Agency engage in-based on legislation,...

Transformational processes in the global and Russian economy serve as a reason for business entities to search new ways of producing goods allowing most efficient use available resources. Toll processing (in international practice – tolling operations) allows expanding sphere agricultural formations and, thus, increasing their effectiveness. The complexity accounting taxation operations toll in...

Bovine leukemia virus (BLV) and human T-cell leukemia virus type 1 (HTLV-1) make up a unique retrovirus family. Both viruses induce chronic lymphoproliferative diseases with BLV affecting the B-cell lineage and HTLV-1 affecting the T-cell lineage. The pathologies of BLV- and HTLV-induced infections are notably similar, with an absence of chronic viraemia and a long latency period. These viruses...

ethics is an essential requirement for a sound and healthy society. it is due to its positive individual, organizational, and social consequences that ethics has always provoked scholars, instructors, and organization managers to try to maintain and improve it. the adaptation of managerial solutions will gradually result in the improvement of trust, commitment, and effort which are all necessar...

Laffer curve indicates relationship between tax rate and tax income. The aim of this paper is estimating of laffer curve in Iranian economy. To do so, we have used threshold regression method. Empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

Abstract In this paper, Markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in Iran from 2005 to 2009. Results, by applying this model, showed that tax evasion were 6714 billion Rials**. With 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion Rials. ...

This Article proposes a source tax system for emerging economies that promotes development by encouraging the importation of capital and technologies while at the same time providing tax revenue for development. Since freer trade and freer factor mobility have made the traditional territorial notion of source taxation obsolete, emerging economies should recognize that source taxation must inste...