The paper discusses possible directions and magnitudes of the relationship between the social security driven tax wedge …, employment and shadow employment in Russia and Ukraine. The first section presents a summary of the economic and institutional … background for development of the current size and structure of the socially driven tax wedge in both countries. The second …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to … require them to give up the right of unilateral tax measures on all out-of-scope companies, meaning they will only be able to …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

ancillary budgets) and the tax concessions granted by local authorities until 2018. In 2018, according to the federal budget …, total federal financial aid again increased significantly, by 7.5 percent to 56.4 billion euros. The total tax breaks in … classifies the most important financial aids of the federal government and the largest tax concessions with regard to their …

) and the tax concessions granted as a whole up to the 2020 budget. For the time being, the corona aid on the basis of the … economic and financial crisis. In 2020, tax concessions will be EUR 67.5 billion, some EUR 1 billion or 1.5 percent above the … most important financial aid from the federal government and the largest tax concessions are again classified with the Kiel …

tax burden. Rather, in view of the intense international tax competition, the authors advocate using any room for maneuver …