China i n bilateral tax treaties and tax arrangements, identifying the beneficial owner of a nonresident entity is an important task. Journal of economic perspectivesvolume 33, number 3summer 2019pages 202227. Journal reports the wall street journal guide to the new tax law an itembyitem look at the changes, and what they mean for individuals and businesses. Although the world tax journal or the journal accepts contributions of any length if they meet the journal s standards, articles should be no more than 40,000 words long. A historical and international perspective thomas piketty and emmanuel saez o ver the last 40 years, the u.
The magazine has been published since 1989, originally as the tax journal. Under a worldwide tax system, firms pay taxes on their domestic income and. Tax, accounting, auditing news journal of accountancy. This multidisciplinary journal is a platform for firstrate academic research. On the basis of current smoking patterns, with a global average of about 50% of young men and 10% of young women becoming smokers and relatively few stopping, annual tobaccoattributable deaths. Governments worldwide continue to reform their tax codes at a historically rapid rate. An overview 1 do government size and fiscal deficits matter for economic growth. Apr 27, 2020 the global outbreak of covid19 is significantly affecting businesses and their employees, as well as the wider domestic and global economies. The journal of political economy volume lxx june 1962 number 3 the incidence of the corporation income tax arnold c. The tax which each individual is bound to pay ought to be certain, and not arbitrary. Select to receive all alerts or just ones for the topics that interest you most. Abstract articles must be accompanied by a short abstract of no more than 150 words approximately 1,000 characters including spaces. Nta manuscript preparation, submission, and correspondence.
Concurrently, in case of the value added tax approximated by tax quota, the negative impact on economic growth was not confirmed, from which it can be concluded that tax quota, in this case as the indicator of taxation, fails. Citizenship and tax, 11 world tax journal 2 2019 request pdf. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. Moreover, the data shows that developed countries actually collect much higher tax revenue than developing countries despite comparable statutory taxation rates. Wsj online coverage of breaking news and current headlines from the us and around the world. Ibfd world tax journal law firms tax thomson reuters. We will argue that this path offers important lessons about economic development in general and the growing capacities of the state both to support markets and to provide nonmarket goods. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person. Chapter 2 fundamental principles of taxation oecd ilibrary. An analysis of the linkages between rainfall and outmigration in two malian villages from 1981 to 2009. This shift has been made possible by the expansion of the market sector and relative decline of the rural sector, the concentration of employment in larger establishments, and the growing literacy of the population. Before this decade, afit and its implications for financial reporting and effective tax planning attracted limited attention in. The modal tax rate is 1 cent per ounce, although boulder, philadelphia, and seattle. The study period spans economic cycles for about 66 percent of the life of.
National tax journal, september 2012, 65 3, 563594 the impact of tax cuts on economic growth. The journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. Introduction t his paper aims to provide a theo retical framework for the analysis of the effects of the corporation in come tax and, also, to draw some infer. Taxpayers need a current guide, such as the worldwide. The case of eu countries baranova veronika, janickova lenka abstract one of the most debated questions in economy is the relationship between tax rates and economic growth. World development vol 109, pages 1522 september 2018.
Top stories, photos, videos, detailed analysis and indepth reporting. Journal of world business university of texas at dallas. Agresso unit 4 business world desktop journal registration. The study aims to identify the impact of valueadded tax vat on saudi banks, through measuring the impact of changes in the banks before and after the implementation of value added tax vat, in all of total assets, total liabilities, customer deposits, retained earnings, total operating income, total operating expenses and net operating income. The journal s goal is to bridge the gap between academic researchers and practitioners by publishing papers that. Global effects of smoking, of quitting, and of taxing. All journal articles featured in world journal of vatgst law vol 8 issue 12. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. This multidisciplinary journal is a platform for premium and groundbreaking academic research. Request pdf citizenship and tax, 11 world tax journal 2 2019 since the time of the ancient greeks and romans, citizenship has defined. Unit 4 business world desktop journal registration.
Second, the last ten years have seen substantial trade liberalization and greater capital mobility. In all kinds of jobs and businesses, there is a corresponding tax that must be paid that depends on the income and salary generated in a fiscal year. Journal of international business studies 2019cite this article. Tax avoidance, evasion, and administration abstract tax avoidance and evasion are pervasive in all countries, and tax structures are undoubtedly skewed by this reality. We are pleased to announce the official launch of world tax and world tp 2020 as part of commitment to grow and develop our research, we are pleased to inform you that we are accepting submissions from the widest range of jurisdictions ever, across a wider breadth of practice areas than has previously been covered. Submissions to the ntj should not exceed 50 doublespaced pages, including tables, figures, footnotes, references, and appendices, and should include an abstract of 100 or fewer words and a list of keywords and jel classification codes. This study was designed to identify the effects of tax evasion on government revenue generation in oyo state. Download the wsj tax guide ebook download the new world of taxes. The itr world tax s financial and corporate law rankings for india. Introduction following this brief introduction, part ii of this paper sets out briefly the rationale for taxing land and property, both as a source of local government revenue and in terms of its effects on efficient land use. To help tax professionals understand the tax impact, itr is offering a dig. Jwb publishes cuttingedge research that reflects important developments in the global business environment and advances new theoretical directions and ways of. World tax journal all articles 2 april 2020 european unioninternational limitation of holding structures for intraeu dividends. Taxes on land and property have both fiscal and nonfiscal.
Fiscal policy and economic growth in europe and central asia. A cfo tax survey shows that approximately 16% of the 151 tax directors and finance executives said apportionment and related issues were their biggest worry in terms of state taxation. Especially taxation of corporations has great importance because a corporate tax. China i n bilateral tax treaties and tax arrangements, identifying the beneficial owner of. Abstract articles must be accompanied by a short abstract of no more than 150 words. The itr world tax s financial and corporate law rankings for itr world tax the guide to the world s leading tax law and accounting practices. Section 1400z2 special rules for capital gains invested opportunity zones pdf. Itr world tax the guide to the worlds leading tax law. European taxation from a legal and an economic perspective.
A scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. In other countries tax and financial accounting are substantially independent. Akron tax journal akron law journals the university of akron. While greatly accelerating the pace of all their tax legislation, the world s governments have relied most heavily on indirect taxes for extra revenue. Be the first to know when the jofa publishes breaking news about tax, financial reporting, auditing, or other topics.
The case of sweden 168 contribution of articles if you would like to submit an article for publication in the world tax journal, please send an email to h. Ibfd world tax journal is a scientific journal which treats subjects in the area of international, comparative and regional e. The general objective of this study is to examine the impacts of value added tax on revenue generation in nigeria. On one hand, there is an opportunity to build on the successes of tax reform efforts in recent decades. Implementation of beps around the world tax journal, issue. Where it is otherwise, every person subject to the tax is put more or less in the power of the tax. Tax journal is a weekly magazine relating to business taxation in the united kingdom published by lexisnexis. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal. A new university of kansas school of law clinic is offering to help essential workers in health care settings complete important documents with a goal of bringing peace of mind to frontline. Itr world tax the guide to the worlds leading tax law and.
For example, steve forbes vaulted briefly into the political limelight based almost solely on his advocacy of a flat tax which cut nearly every persons tax bill, but which was. The top 1 percent in international and historical perspective. Wonderland and the end of the world, world tax journal, vol. Across much of the developing world, countries have achieved. The equivalent of 10% of world gdp is held in tax havens globally, but this average masks a great deal of heterogeneityfrom a few percent of gdp in scandinavia, to about 15% in continental europe, and 60% in gulf countries and some latin american economies. The study focuses on the impact of petroleum profit tax, company income tax, personal income tax, value added tax revenue on nigerias economic growth between 1980 and 20. Worldtax journal launch presentation june 2009 3 why a world tax journal now. Itsg global tax journal october 2018 3volume 1 number 3 china issues clearer guidance for beneficial owners by yang sun and xiuning hao zhonghui certified tax agents co. World tax journal latest articles 2 april 2020 european unioninternational limitation of holding structures for intraeu dividends. To examine the relationship between value added tax and revenue generation in nigeria to establish the effects of value added tax on revenue generation in nigeria 1. Taxation of corporations and their impact on economic growth. Complete issue in pdf or individual articles below front matter letter from the editor, masthead, etc.
Manuscript preparation, submission, and correspondence. Despite its ubiquity, corporate tax evasion has received. The publication provides annual rankings and firmbyfirm editorial, including leading lawyers. Access provided by illuminating engineering society leukos log in register. Home ibfd products journal articles world tax journal latest articles. Timothy besley and torsten persson why do developing. Issued four times a year, this is a scientific journal in the area of international, comparative and regional e. Effects of tax evasion on government revenue generation in oyo state, nigeria folayan d. The journals authors mainly come from the worldwide community.
G department of accountancy, osun state college of technology, esaoke, nigeria abstract. Journal of international accounting, auditing and taxation. Journal of competitiveness taxation of corporations and their impact on economic growth. The tax edition was previously published as the akron tax journal and the intellectual property edition was previously published as the akron intellectual property.
Issues, irritants, uncleared concepts and controversies in gst past journal march journal 2020 february journal 2020 january journal 2020 december journal 2019 november journal 2019 october journal 2019 september journal 2019 august journal 2019 july journal 2019 june journal 2019 may journal 2019 april journal 2019 march journal 2019. The effect of a worldwide tax system on tax management of foreign. Journal of world business 52 2017 258269 contents lists available at sciencedirect journal. Questions of how to effectively reform and strengthen tax ve moved to the center of systems ha development debates. World taxworld tp 2020 research is now live world tax. The journal of world business is a premier journal in the field of international business with a history dating to 1965 with the founding of the columbia journal of world business. Standard models of taxation and their conclusions must reflect these realities. Jwb publishes cuttingedge research that reflects important developments in the global business environment and advances new theoretical directions and ways of thinking about global phenomena. As a result, there is increased risk that taxpayers will be caught unprepared, making a current, detailed guide like the worldwide vat, gst and sales tax guide all the more valuable. The world tax journal wtj is a scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. They are available free online along with timely global tax alerts and other great publications on or in our ey global tax. Each of the guides represents thousands of hours of tax research. Welcome to the thirteenth issue of the contemporary tax journal. The world tax journal the journal welcomes article contributions of a maximum of 165,000 characters including spaces, footnotes and abstract approximately 28,000 words.
691 608 754 764 1457 825 1096 765 1437 1259 942 231 1384 75 506 69 1189 1371 1488 528 732 1239 557 1395 1252 488 395 1177 76 36 1389 984 669 1072