Quarantine economic conditions put forward new demands to tax administration's efficiency
as a priority source of the EU financial resources. The relationship between fair, efficient …

In conditions of integral digitalization, governments may face a shortfall in VAT revenues due
to tax avoidance and frauds. Here arise two opposite hypotheses: 1) digital technologies can …

Today the regulation of socio-economic development has been the subject of active
scientific debate. The modern paradigm of regulatory policy in foreign countries involves a …

Resumen El Impuesto al Valor Agregado (IVA) representa la primera fuente de ingresos
tributarios para la economía ecuatoriana debido a la amplia base tributaria y facilidad de …

Purpose This study aims to investigate the determinants of GSTefficiency of the Indian states
to assist the policymakers, government and GST council to devise their policies and …

ABSTRAK Pajak Pertambahan Nilai (PPN) merupakan salah satu sumber pendapatan yang
penting di Indonesia. Pengenaan PPN terhadap obat sebagai BKP dapat meningkatkan …

Introduction. The accounting and tax legislation of Ukraine is in the process of its
approximation to the requirements of the European Union. This is especially true for taxes …

The purpose of the article is to develop theoretical and applied principles for studying the
stability and sustainability of tax revenues of the EU-28 and the introduction on this basis of …

Limited tax collection authority in local self-governments hampers revenue generation in
rural regions with smaller populations and limited commercial activity, while the growth of …

Background: In the era of the Fourth Industrial Revolution (IR 4.0), digital taxation emerged
as a tool for accelerating the economic growth of a nation. While Industry 4.0 focuses on …