This paper is analyzing the prospects of the Russian minimum wage legislation reform from an international legislative perspective. Authors study historical aspects of conceptual development in the field worldwide, examine the "minimum wage" concept definitions suggested in international...

We propose a game-theoretic investigation to capture the interplay between the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity. Our purpose is to provide answers to two research questions: Which aspects of the strategic interaction between the players...

This paper aims to describe the state of multilateral and unilateral efforts to tax digital services; summarize the state of economic analysis on digital services taxes; and provide an overview of where the Philippines stands in relation to other countries in digital service taxation. On-going...

On 30 September 2017, the United Kingdom implemented a powerful new investigative tool known as an “unexplained wealth order” in its Criminal Finances Act 2017. On 7-8 November 2017, London hosted the Fifth OECD Forum on Tax and Crime. Against this background, as well as other recent...