|
|||||||||||||||
|
INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016 Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI) |
||||||||||||||
Issue: April 2024
Volume 9 | Issue 4
Review Result and Publication of Paper within : 2-3 days
Click Here For more DetailsFor Authors
Forms / Download
Published Issue Details
Editorial Board
Other IMP Links
Facts & Figure
Impact Factor : 8.76
Issue per Year : 12
Volume Published : 9
Issue Published : 95
Article Submitted :
Article Published :
Total Authors :
Total Reviewer :
Total Countries :
Indexing Partner
Join RMS/Earn 300
Licence
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
|
Published Paper Details
|
|
| Paper Title: | Complexities of Global Taxation System & Resulting Tax Reforms |
| Authors Name: | Dr. (CA) Mukta Jain , Latika Sharma , Dr. Jai KishanChandel |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJNRD_186753
|
| Published Paper Id: | IJNRD2302046 |
| Published In: | Volume 8 Issue 2, February-2023 |
| DOI: | |
| Abstract: | With Globalization,integration of world economy, trade and commerce is taking place. But the ease of trade and commerce is not as smooth as it seems to be because though we have transformed companies into Multinational corporations, but failed to ensure that our international tax system is fit for globalised world economy. It is cumbersome to operate in each country and the operational efficiency is hampered due to complex and heterogeneous taxation mechanism of multiple countries. Time, money, and mental pain spent by taxpayers in order to comply with the tax system increase due to heterogeneity of global taxation system. Increased complexity of organisations, cross-country investments andacquisitions areleading to more complex tax rules. Eagerness of different countries to invite foreign investments, globalisation of economies, free trade agreements and tax treaties etc. further add to these complexities. The present paper focuses on the analysis of taxation mechanism of different countries and operational inefficiencies that occur due to this heterogeneity and the reforms taken to simplify this taxation complexity.To make the international tax laws more compliance friendly, comprehensivereforms are being made in the tax laws all across the globe. |
| Keywords: | globalization, reforms, tax |
| Cite Article: | "Complexities of Global Taxation System & Resulting Tax Reforms", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 2, page no.a353-a361, February-2023, Available :http://www.ijnrd.org/papers/IJNRD2302046.pdf |
| Downloads: | 000118754 |
| ISSN: |
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
| Publication Details: |
Published Paper ID:IJNRD2302046 Registration ID: 186753 Published In: Volume 8 Issue 2, February-2023 DOI (Digital Object Identifier): Page No: a353-a361 Country: -, -, India Research Area: Science & Technology Publisher : IJ Publication Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2302046 Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2302046 |
| Share Article: |
|
|
Click Here to Download This Article |
|
| Article Preview | |
|
|
|
Major Indexing from www.ijnrd.org
| Semantic Scholar | Microsaoft Academic | ORCID | Zenodo |
| Google Scholar | ResearcherID Thomson Reuters | Mendeley : reference manager | Academia.edu |
| arXiv.org : cornell university library | Research Gate | CiteSeerX | PUBLON |
| DRJI | SSRN | Scribd | DocStoc |
ISSN Details
 |
 |
|
ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
Journal Starting Year (ESTD) : 2016
DOI (A digital object identifier)
Conference
Open Access License Policy
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Important Details
Social Media
Licence
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Join RMS/Earn 300
| Copyright © 2024 - All Rights Reserved - IJNRD |
Facebook Twitter Instagram LinkedIn