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Copyright of Zeitschrift für Bankrecht und Bankwirtschaft is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this paper is to validate the theoretical finding that digital MNEs avoid physical presence norms of permanent establishment and royalty characterization rules for business and royalty taxation, respectively, to escape tax incidence in the market economy, using information, communication and technology features and transfer pricing (TP) manipulations. Design/methodology/approach: Multiple case studies of MNEs from technology sector, based on judicial decisions in 141 cases, over taxability of profits earned from Indian economic activities. Additional in-depth case study of the Uber Group to study the tax avoidance structures under platform economy, by routing of Indian profits through The Netherlands, a tax haven. Findings: The study finds a significant number of digital MNEs earning profits from India and avoiding tax by defying physical presence and royalty characterization. In majority of the cases, demand-side business activities are discharged through incorporating and remunerating affiliates at cost plus low markup, thus avoiding tax incidence, using TP manipulations under the arm's length principle applied by governments for benchmarking the intragroup transactions of the MNEs. Research limitations/implications: The research findings validate the view that digital features promote tax avoidance in the market economy. Originality/value: The originality of the study lies in the validation of profit shifting through digital features from the developing market economy and portending that digital MNEs defy physical presence to avoid business taxation through TP manipulations. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context. Design/methodology/approach: Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms. Findings: The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture. Research limitations/implications: The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding. Practical implications: Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values. Social implications: The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities. Originality/value: The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Reducing carbon dioxide emissions and achieving carbon neutrality have become hot topics of global concern. China has elevated its response to climate change to a national strategic level, where the green tax system plays a crucial role in implementing the dual-carbon strategy. This paper systematically analyzes the green tax systems of the Organisation for Economic Co-operation and Development (OECD)--encompassing environmental pollution taxes, energy taxes, vehicle and transportation taxes, and resource taxes. Based on this analysis, it proposes that China should establish a multifaceted green tax system including environmental protection tax, resource tax, and farmland occupation tax. Furthermore, it suggests an integrated approach combining systematic tax incentives such as corporate income tax, value-added tax, consumption tax, and vehicle purchase tax. This comprehensive green taxation framework, covering development, production, consumption, and emission stages, aims to drive high-quality green economic and social development through both tax incentives and restrictions, implementing a "dual-driving" mechanism. This study provides a basic framework and practical path for building a green tax system in China, especially studying the sources of different green taxes and their interrelationships, which enriches the theoretical and practical values related to taxation. [ABSTRACT FROM AUTHOR]

This research simulates the impact on tax liabilities of five tax provisions that provide benefits to farm households by race and ethnicity. Using pooled data from the Agricultural Resource Management Survey (2017–2021), we find that, relative to White non‐Hispanic principal operator farm households, certain business tax benefits are less prevalent and of lower value for Hispanic, African American, and Native American principal operator farm households due to differences in income and investment levels. Household tax credits are significantly higher for Hispanic and Native American principal operator farm households and Asian principal operator farm households have significantly higher total tax benefits from the five provisions examined. [ABSTRACT FROM AUTHOR]

As part of their ordinary enforcement activities, tax authorities around the world use letters and other forms of personalised communications to elicit tax compliance at a low cost. The literature shows that the impact of a threat-of-audit letter (TAL) depends critically on the credibility of the letter which, in turn, depends on the information disclosed to the taxpayer. We study a TAL that is credible because it also uses third-party information to target a form of cost manipulation but, at the same time, incentivises alternative forms of cost manipulation by not targeting them. We find that the direct impact on the targeted cost manipulation is stronger than the strategic increase in other costs, and therefore the overall effect of the TAL on taxable income is positive. Our approach can be applied to any letter or enforcement action that reveals information to taxpayers and thus prompts their strategic responses. By observing the taxpayers' responses along all relevant dimensions, the tax authority can evaluate the impact of the strategy and also obtain valuable information to target future enforcement activities. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article is aimed at studying the current state of the digitalization of customs procedures in Ukraine and determining the prospects for the development of this process in Ukraine. Improving the electronic document management system at customs is consistent with Ukraine's European integration aspirations. Electronic declarations can not only minimize the time of customs procedures, but also fight corruption, develop international cooperation, and interact with the information systems of government organizations in the country. The purpose of the study is to determine the impact of the digital economy on the transformation of customs in Ukraine and to analyze the existing shortcomings of this system. The article describes the features and current state of digitalization of customs procedures in the context of simplification of customs control. The state of implementation of modern electronic services for the automation of customs procedures in Ukraine is analyzed. The authors emphasize the need for the development of world trade and the implementation of customs control procedures using communication technologies and electronic communications. The positive aspects of the introduction of information technology are identified. The achievements and problems of the process of reforming modern information technologies in the work of the State Customs Service of Ukraine within the framework of the strategic course of the state development are outlined. The reduction of customs clearance times can be achieved by introducing such new customs methods: 1) modern risk management processes using a multifunctional declaration system; 2) the widest possible use of post-clearance control methods; 3) gradual transition from transactional control to control based on audit methods; 4) independent control by participants of foreign economic activity over compliance with the law through the introduction of the institute of authorized economic operators. It is emphasized that the introduction of modern digital service technologies into the practice of the State Customs Service of Ukraine will improve the image of this state body both in Ukraine and in the international arena. [ABSTRACT FROM AUTHOR]

Redistribution for income equality is a contentious issue, with advocates citing increased economic stability and skeptics fearing potential negative impacts on economic growth. The United States (U.S.) faces notably high income inequality compared to the Organisation for Economic Co-operation and Development (OECD) average, with wealth concentrated in the top brackets. This paper critically examines the existing U.S. redistribution methods, including the taxation system and welfare programs, highlighting challenges such as the lack of tax progressiveness in top brackets and limited redistribution compared to European counterparts. Based on this overview, the study evaluates alternative redistribution strategies, including wealth and business taxes. The paper compares theory with insights from pilot programs in other countries. Finally, the paper argues for a universal basic income (UBI) set at per-capita welfare spending, positing that this approach can empower individuals to escape poverty traps, enhance productivity, and introduce a choice mechanism for welfare consumption. Ultimately, this research seeks to propose the most effective and feasible income redistribution policies for the U.S. to bridge the income inequality gap. [ABSTRACT FROM AUTHOR]

Copyright of Espirales Revista Multidisciplinaria de Investigación is the property of Grupo Compas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This document is a collection of summaries of papers published in the Journal of the American Taxation Association. The summaries cover a range of topics related to taxation and its effects on various aspects of business and society. The papers explore issues such as the impact of value-added tax adoption on income tax avoidance, the influence of service messages on taxpayer compliance behavior, the relationship between tax disclosures and non-innovative corporate investment, the connection between tax avoidance and corporate social responsibility, the consequences of income tax subsidies in the restaurant industry, and the relationship between corporate social responsibility and tax avoidance. These summaries provide valuable insights for researchers, policymakers, and individuals interested in understanding the complexities of taxation and its implications. [Extracted from the article]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to offer a brief introduction to the system of local tax autonomy in Hungary, primarily by accentuating its peculiar features compared to other systems used in the region. Particular attention is paid to the local business tax, a less typical source of local revenue, which constitutes the backbone of the Hungarian system, and to the relatively recently introduced possibility for local authorities to levy so-called 'settlement taxes' on an open-list basis. The author then describes how the coronavirus pandemic and the measures aimed at mitigating its economic consequences affected local governments' financing mechanism and fiscal capacity. Finally, by drawing conclusions from these occurrences, the resilience of local tax autonomy in Hungary is evaluated. [ABSTRACT FROM AUTHOR]

Copyright of JDM: Jurnal Dinamika Manajemen is the property of Universitas Negeri Semarang, Fakultas Ekonomi, Jurusan Manajemen and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Australian economy has performed well compared with comparable countries over the last three decades only if we average the excellent performance in the 1990s and the poor performance over the past decade. Real wages over the past decade have stagnated—to an extent without historical parallel. We cannot understand the economy's underperformance without recognising the increasing claims of economic rents on national income. Correction of weaknesses requires coordination of many policy instruments including measures to reduce the prevalence of rents (competition policy and regulation of oligopoly where competition is not feasible or inefficient) and changes in taxation arrangements to shift the burden of business taxation from firms in competitive activities to firms relying heavily on economic rents. [ABSTRACT FROM AUTHOR]

The article focuses on the interpretation of tax invoicing rules in relation to German tax laws, particularly section 24 Abs. 1 of Umsatzsteuergesetz (UStG), German Value Added Tax Act, considering various legal provisions and court decisions. Topics include the treatment of tax invoicing when there is a transfer of assets due to dissolution of a partnership, the applicability of average tax rate taxation, and the treatment of transactions not subject to specific tax provisions.

Debates about the taxation of business owners often center on the distributional effects of these taxes, particularly the degree to which they affect workers. Drawing on a new linked owner-firm-worker data set created from U.S. administrative tax records, I analyze how an increase in the top marginal tax rate faced by business owners affected the earnings of their employees. I use panel difference-in-differences methods to compare the earnings of workers in similar firms but whose owners were differentially exposed to the tax increase. I estimate that 11–18 cents per dollar of new business income tax liability was passed through to employee earnings. I find no change in employment in response to the tax increase. The responses were generally associated with lower earnings growth, not changes in workforce composition. The burden was not borne equally by all workers. Essentially all of the workers' share of the burden was borne by those in the top 30% of the earnings distribution, highlighting that the ultimate distributional effects of the policy depend not only on the share of the burden borne by workers but on the shares borne by different types of workers. Furthermore, since the owners bore the majority of the burden, the policy resulted in a decrease in after-tax earnings inequality between top-bracket owners and lower-bracket workers. I discuss the implications of the findings for the mediating labor market mechanisms and for welfare analyses of income taxation using a marginal value of public funds framework. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The CEO of Auto Financial Inc. has just learned of a new tax incentive, the Save Taxes by Adding and Retaining (STAR) Act, and she is considering hiring some new employees. As the current controller of Auto Financial Inc., your assignment is to read the relevant portion of STAR and to quantify the value of any tax benefits that Auto Financial, Inc. would receive if the CEO chooses to hire the five new employees. This case requires you to apply a rule of the Internal Revenue Code (IRC) to a practical business situation. As you complete the case you will become more comfortable with reading and interpreting IRC rules and applying them in business settings. You will also become more familiar with common payroll withholding categories and you will gain experience writing tax-related memoranda. [ABSTRACT FROM AUTHOR]

This paper delves into the evolving post-pandemic business arena, focusing on how liability options and social norms are reshaping industry structures. We anticipate lasting transformations due to the emergence of new safety standards that bridge the gap between corporate interests and societal welfare. To foster these changes, effective post-lockdown economic policies could encompass not only rigorous social standards but also specific financial incentives. Examples of such incentives include tax relief for businesses implementing comprehensive health protocols and subsidies for those transitioning to remote work or modifying production layouts to minimize infection risks. Our analysis delineates two predominant operational frameworks for firms in this new environment: the liability and property regimes. These are determined by each firm's financial outcomes and the extent of damages incurred, all measured against societal expectations. Firms within the liability regime may exhibit only partial compliance, often attributed to ambiguous standards and prevailing uncertainties, potentially leading to a dip in profits. In contrast, entities operating under the property regime are likely to engage in more extensive organizational restructuring. A key insight from our study is the paradigm shift in investment behavior, increasingly influenced by risk management, particularly in the strategic choice between liability and property rules. This shift is evident in how firms now prioritize managing potential external liabilities, such as environmental hazards or evolving regulatory landscapes, in their investment decisions. Consequently, the traditional growth-centric investment paradigm is being supplemented by strategies that emphasize safeguarding against various external risks, marking a significant realignment in corporate investment philosophies post-pandemic. This transition underscores the intricate interplay between economic policies, corporate strategies, and societal dynamics in the contemporary business milieu. [ABSTRACT FROM AUTHOR]

This study examines whether financial affiliates within a nonfinancial business group perform certain roles and functions in tax avoidance by other nonfinancial affiliates or the group as a whole. Financial institutions have tax‐planning expertise and knowledge and thus may assist other affiliates of the same group in avoiding taxes. In addition, regulatory loopholes leave scope for tax avoidance involving financial affiliates. Using 10,659 firm‐year observations from 866 nonfinancial listed firms affiliated with business groups in Korea over the period 2001–2019, I find that firms belonging to nonfinancial groups with financial affiliates exhibit higher levels of tax avoidance than those belonging to nonfinancial groups without financial affiliates. The same result is observed at the group‐level tax avoidance as well as the firm‐level tax avoidance. In addition, I provide evidence that KFTC‐designated business groups subject to tighter regulation engage more in tax avoidance by utilizing financial affiliates in the blind spots of regulation and oversight, and that related‐party transactions (i.e., intragroup transactions) are used as avenues for financial affiliates to help other affiliates in tax avoidance. This study is one of the first empirical studies to shed light on the role of financial affiliates of nonfinancial groups in tax planning. [ABSTRACT FROM AUTHOR]

The article focuses on the taxable provision of services by shareholders concerning the construction of a building for energy storage purposes in the context of a wind energy project. It states that the case involves a German GmbH & Co. KG, operating a wind park, where the construction of a storage facility was a key aspect. It mentions that the tax implications of the shareholder's commitment to constructing the building and subsequent issues related to value-added tax deductions are explored.

We study the impact of unilateral economic disintegration, such as Brexit, on national and international policies. We introduce firm mobility and business‐tax policies into a general‐equilibrium trade model and analyze the effects of disintegration on tax policies of asymmetric countries. Although the disintegrating country taxes less, business taxes converge in the remaining economic area. We highlight important differences with existing two‐country models. Moreover, we predict a realignment of trade policies with a deeper integration inside the union and lower tariffs worldwide. The leaving country's endogenous integration response with other countries may fully compensate for the disintegration‐induced welfare losses. [ABSTRACT FROM AUTHOR]

The tax influence on sports prediction establishments in the city of Portoviejo is dated as a fun-damental and functional element, which addresses the relationship between businesses and local tax collections. Within this study, the activities of sports forecasting establishments will be car-ried out where they are directly impacted by tax revenues in the city. From that point, the relationships between the tax rates that are applied within the estab-lishments and the resulting financial contribution will be analyzed. However, the communities' perceptions of the presence of businesses and their impacts on local economies are explored. This research seeks to provide the comprehensive version of the tax dynamics associated with sports forecasting establishments in the city of Portoviejo, in order to inform future fiscal policies or their strategic decisions. A study of the impact of taxes on sports betting centers in the city of Portoviejo is pre-sented, in the form of a detailed analysis of the integration of these companies with local tax collection. Facilities of this type, focused on sports betting, are not only an important part of the city's commercial fabric, but play an important role in generating tax revenue. Understanding the dynamics between tax rates and the financial stability of gambling or-ganizations is important because it can have a direct impact on business owners' strategic decisions and local tax policies. [ABSTRACT FROM AUTHOR]

This paper analyzes the income distribution in Mexico before and after taxes and transfers, with adjustment to national accounts, and compares it with the situation of other countries in the region and the OECD, to show how in Mexico, inequality is not remedied after taxes, but increased. Tax privileges, such as personal deductions or exemptions, are one of the causes of this inequality exacerbated by redistribution. [ABSTRACT FROM AUTHOR]

U.S. businesses pay trillions of dollars in employee compensation, a substantial fraction of which is deductible for tax purposes. This deduction reduces the taxable income of businesses, ultimately lowering business tax burdens by hundreds of billions of dollars. With a few exceptions, the tax code confers the same deduction to a business for every dollar of employee compensation, regardless of whether that compensation goes to an employee earning millions or an employee earning minimum wage. This is consistent with a pure Haig-Simons income tax, under which any business expense incurred ought to be deductible dollar-for-dollar. But many, if not most, tax policy objectives are inconsistent with a pure income tax, and the U.S. tax code is accordingly replete with substantial deviations from a pure income tax. This Article considers what would happen if the deduction for employee compensation also deviated from a pure income tax. It finds that allowing employers larger deductions for compensation paid to low-wage workers would counteract persistent deficiencies in the U.S. labor market. A larger deduction for low-wage workers would incentivize businesses to both hire more low-wage workers and pay them more. This would decrease the number of workers earning paltry wages, reverse the decline in U.S. labor force participation, restrain the employer market power exerted in many local labor markets, and correct the negative externalities from low-wage work. As part of its analysis, this Article considers how a larger deduction for low-wage compensation might be funded, focusing on funding sources that synergize with a larger compensation deduction for low-wage workers--including higher business tax rates and smaller deductions for high-wage workers--and it details the tradeoffs associated with these different policy options. This Article also explains why behavioral frictions may make an employer-side subsidy a more effective labor market intervention than an employee-side subsidy, such as the earned income tax credit (EITC). [ABSTRACT FROM AUTHOR]

This paper examined the determinants of tax payments by Multinational Enterprises (MNEs) in Tanzania. The quantitative study applied an explanatory design on a panel sample of 107 MNEs from 2017 to 2019, making a total of 321 firm-year observations. Informed by the Coase theory of the firm and the financing model of the firm, transaction costs, leveraging, and interest expense deductibility tax incentive were independent variables. The collected and coded data were analyzed descriptively using mean score and inferentially using multiple regression technique. The study found that transaction costs and leverage positively and significantly affect tax payments and interest expense deductibility had no effect. The study concludes that MNEs transaction costs are critical as they affect tax payments. Practically, the study highlights the need for the government to address the high cost of doing business in Tanzania but keep the cost of tax avoidance high. Also, the study highlights the value of financial sector development and considerate deleveraging regulations. Empirically, the study contributes as the first to consider the impact of the cost of doing business on tax payments by MNEs. The study truncated the data observation up to 2019, and failing to analyze the Covid 19 era and shock (2020, 2021, and 2022) with a limited number of factors affecting tax payments by MNEs. Future research needs to consider addressing these gaps. [ABSTRACT FROM AUTHOR]

While tax pressure remains a major concern in corporate management, it is legitimate to ask whether tax has always been among the core factors of corporate governance (Chytis et al., 2020). This study aims to examine the influence of corporate governance on tax management practices within Moroccan firms listed on the Casablanca Stock Exchange (CSE). Focusing on three dimensions of corporate governance -- board composition, audit committee structure, and external audit quality -- we employed multiple regression analysis on data spanning 2014-2019 from a sample of 48 listed firms, totaling 288 firm observations. Significantly, board size, chief executive officer (CEO) duality, and external audit quality are found to be pivotal factors shaping tax management practices. Other corporate governance variables, notably the independence of the board of directors and the structure of the audit committee, do not appear to exert a significant influence on the tax management of listed Moroccan companies. Our study is one of the few to have addressed the issue of tax management in the Moroccan context. Moreover, it may also serve as a fundamental resource for researchers exploring the complex dynamics of tax practices in the organizational context. [ABSTRACT FROM AUTHOR]

We investigate the productivity spillovers from the UK government's decision to use extensive property tax reductions as a key instrument to stimulate innovation in smaller businesses and drive local growth. To capture the complex interaction and clustering of hierarchical effects, we apply non-parametric Random Effects Expectation Maximisation algorithm that complements more standard econometric estimators, namely matching to control for endogeneity and control functions to estimate total factor productivity. These approaches enabled us to incorporate various contextual configurations in comparing the recipients of these reductions to non-recipients with regard to productivity, in which the UK has experienced a considerably worse performance than its peers since the great recession. Contrary to policy assumptions and business community expectations, we show that generic tax reductions, when significant, are mostly associated with lower productivity and thus have been unsuitably chosen as a policy mechanism to stimulate productivity growth. We further show how instruments that are not built for causality could be beneficial for policy evaluation. Plain English Summary: Reductions in small business property tax will not solve UK productivity problem. We investigate the productivity spillovers from the UK government's decision to use extensive property tax reductions as a key instrument to stimulate innovation in smaller businesses and drive local growth. We incorporate various contextual interactions in comparing the recipients of these reductions to non-recipients with regard to productivity, in which the UK has experienced a considerably worse performance than its peers since the great recession. Contrary to policy assumptions and business community expectations, we show that generic tax reductions, when significant, are mostly associated with lower productivity and thus have been unsuitably chosen as a policy mechanism to stimulate productivity growth. Thus, the principal implication of this study is that instead of generic tax incentives based on building and land value, policy should be more nuanced and targeted, enabling the inclusion of finer-grained characteristics. We also contribute to methodology development by showing how configuration approaches, centring on non-linearity and equifinality, could be enabled through the application of machine learning to study organisations. [ABSTRACT FROM AUTHOR]

Whilst contemporary literature indicates that the business environment (BE) impacts almost all entrepreneurial activities, there are indications that the unique business and institutional setting in Africa (with its challenges and opportunities) and the nature of SMEs (their strengths and weaknesses), among other factors, lead to the context-specific impact of regulations on the performance of African SMEs. Using regressions and propensity score matching methods on a panel of 39,461 firm observations (27 African countries) from the World Bank Enterprise Surveys, we unearthed evidence to suggest that whilst enabling tax administration and business licensing regulations improve SMEs' performance, trade facilitation impedes African SMEs' performance. Furthermore, the institutional context of competition (from foreign firms) worsens trade facilitation's negative impact on African SMEs' performance. These findings suggest a fine-tuning of BE regulations in African countries. Trade facilitation, for example, must be carefully thought through and implemented in a way to benefit SMEs. Plain English Summary: Trade facilitation's negative impact on African SMEs' performance. This study contrasts trade facilitation's impact on African SMEs' performance with enabling tax administration and business registration regulations. The findings suggest that whilst enabling tax administration and business licensing regulations improve SMEs' performance, trade facilitation impedes African SMEs' performance. Moreover, the institutional context of competition (from foreign firms) exacerbates trade facilitation's negative impact on African SMEs' performance. This study's main implications are: (1) trade facilitation and competition policies in Africa must be carefully thought through and implemented in such a way as to benefit SMEs. And (2) scholars may find useful the evidence that country-level proxies of regulations compliment consistently firm-level measures of regulations. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This paper aims to analyse how the law on income taxation of small businesses in Uganda has evolved from the pre-colonial to the present day. Design/methodology/approach: The study used doctrinal legal research based on existing documentation on empirical research from Ugandan laws, institutional writings, books and journal articles. Findings: The study established that there has been various promulgations and amendment of the law on income taxation of small businesses geared at simplifying the law, expanding the tax base and improving the tax yield from this sector. However, the law still bears limitations, some of which have existed from way back before the current legal regime on presumptive tax. Thus, the income tax yield from small businesses continues to be low over the years. It posits that it is not clear whether small business owners understand the legislations on presumptive income tax to enable us to determine with certainty that further amendments have the potential of enhancing an increased tax yield, which has not been attained over the years. Originality/value: Limited work has been undertaken on the historical development of the income taxation of small businesses in a developing country like Uganda. This study provides an initial synthesis of the literature on the evolution of income tax laws for small businesses in an economy that had been earlier neglected by scholars. [ABSTRACT FROM AUTHOR]

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)