Optimization of the Taxation System: Preconditions, Tendencies and Perspectives
Optimization of the Taxation System: Preconditions, Tendencies and Perspectives

Author: Irina V. Gashenko

Publisher: Springer

Published: 2018-09-28

Total Pages: 223

ISBN-13: 3030015149

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This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization. The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications.

Industry Competitiveness: Digitalization, Management, and Integration
Industry Competitiveness: Digitalization, Management, and Integration

Author: Aleksei V. Bogoviz

Publisher: Springer Nature

Published: 2021-08-14

Total Pages: 1031

ISBN-13: 3030804852

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This timely book presents a remarkable collection of chapters that provides readers with a coherent framework for understanding the factors driving industry competitiveness in contemporary conditions of economic digitalization and the ongoing transition to industry 4.0. Presenting contributions by scientists, engineers, and field experts, the book focuses on using advanced technologies and applications, building innovative and resilient systems in industrial enterprises, developing competitive management systems, creating competence networks, and enhancing integration to foster and sustain industry competitiveness. Both qualitative and quantitative studies are included, and this collection of diverse perspectives adds to the richness of the volume’s insights. Along with reviewing deep theoretical concepts and innovative approaches, the publication provides practical applications and technological solutions to real-world problems existing in industry. Recent advances in management theory and practice focused on the forces driving competition in industry are also extensively covered by the leading scholars and practitioners.

Strategies and Trends in Organizational and Project Management
Strategies and Trends in Organizational and Project Management

Author: Pavel V. Trifonov

Publisher: Springer Nature

Published: 2022-02-02

Total Pages: 762

ISBN-13: 3030942457

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This book includes the papers presented at the II International Applied Research Conference “Operations and Project Management: Strategies and Trends” and the International Research Conference “Management in Financial Economy” held in Rostov-on-Don on May 19–20, 2021 within the framework of the South Russia Business Education Forum. The articles included in the book present a comprehensive analysis of the problems of adaptation of traditional and new methods of operational and project management, development of technologies for business process and supply chain management, development trends in financial economy discussed both on a global scale and in the context of sustainable socio-economic development at the meso-level of regions and industries, which not only reveals the nature of the ongoing processes, but also demonstrates their specifics in industry, agriculture, service industry in Russia, CIS countries, Europe, and China. Particular attention is paid to business education in the new economic realities. The polemical focus of the above-mentioned issues in conjunction with the accuracy of the presented analytics makes it possible to come to unconventional, though practically realizable solutions.

Improving the Tax System amid the Rule-of-Law China
Improving the Tax System amid the Rule-of-Law China

Author: Qiao Wang

Publisher: Springer Nature

Published: 2022-02-16

Total Pages: 281

ISBN-13: 9811670331

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​This book discusses China’s tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics.With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law.This book is intended for scholars specializing in China’s tax system and general readers interested in China’s economy.

Managing Income Tax Compliance through Self-Assessment
Managing Income Tax Compliance through Self-Assessment

Author: Andrew Okello

Publisher: International Monetary Fund

Published: 2014-03-11

Total Pages: 38

ISBN-13: 1475525699

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Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.

The X Tax in the World Economy
The X Tax in the World Economy

Author: David F. Bradford

Publisher: A E I Press

Published: 2004

Total Pages: 68

ISBN-13:

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This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income.

Optimization of Tax Sovereignty and Free Movement
Optimization of Tax Sovereignty and Free Movement

Author: Sjoerd Douma

Publisher: IBFD

Published: 2011

Total Pages: 357

ISBN-13: 9087221126

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The book argues that the notions of tax sovereignty and EU free movement should be regarded as two fundamentally equal principles. The conflict between these two principles is resolved by establishing, in individual cases, the optimum position between two extremes: a general unrestricted freedom of action by states versus a prohibition of any obstacle to the free movement of goods, persons, services and capital. The process of reconciliation of these competing principles is structured by the theoretical optimization model developed in the present study. This model is external to the present case law. The application of the theoretical optimization model to the ECJ’s case law in the area of direct taxation reveals that this case law is largely in line with the model. It is certainly not as internally inconsistent as claimed in some of the tax literature. Many jigsaw pieces seem to fit after all if the case law is assessed in the light of the model. A number of future developments could be expected on the basis of the model and extensive case law analysis. The most important of these is that, in some cases, truly non-discriminatory tax measures should give rise to a prima facie restriction on free movement.

Stochastic Simulation Optimization
Stochastic Simulation Optimization

Author: Chun-hung Chen

Publisher: World Scientific

Published: 2011

Total Pages: 246

ISBN-13: 9814282642

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With the advance of new computing technology, simulation is becoming very popular for designing large, complex and stochastic engineering systems, since closed-form analytical solutions generally do not exist for such problems. However, the added flexibility of simulation often creates models that are computationally intractable. Moreover, to obtain a sound statistical estimate at a specified level of confidence, a large number of simulation runs (or replications) is usually required for each design alternative. If the number of design alternatives is large, the total simulation cost can be very expensive. Stochastic Simulation Optimization addresses the pertinent efficiency issue via smart allocation of computing resource in the simulation experiments for optimization, and aims to provide academic researchers and industrial practitioners with a comprehensive coverage of OCBA approach for stochastic simulation optimization. Starting with an intuitive explanation of computing budget allocation and a discussion of its impact on optimization performance, a series of OCBA approaches developed for various problems are then presented, from the selection of the best design to optimization with multiple objectives. Finally, this book discusses the potential extension of OCBA notion to different applications such as data envelopment analysis, experiments of design and rare-event simulation.

Why People Pay Taxes
Why People Pay Taxes

Author: Joel Slemrod

Publisher:

Published: 1992

Total Pages: 361

ISBN-13: 9780472103386

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Experts discuss strategies for curtailing tax evasion