VAT Digital Toolkit for Latin America and the Caribbean [PDF]
, 2022 This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities.
Inter-American Development Bank
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Revenue Statistics in Latin America and the Caribbean 2021 [PDF]
, 2021 This report compiles comparable tax revenue statistics over the period 1990-2019 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean
Inter-American Development Bank
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Finanse i Prawo Finansowe, 2022 The purpose of the article/hypothesis. The purpose of the paper is the evaluation of using STIR to blockade the bank account by tax administration. The research hypothesis is as follows: The blockade of the bank account by the use of STIR is abused by ...
Radosław Witczak
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Investigating the Effects of Stock Earnings and Bank Deposits Tax Shocks in the Context of Keynesian Dynamic Stochastic General Equilibrium [PDF]
سیاستگذاری اقتصادی, 2022 Introduction: In most countries, government expenditures are provided from tax revenues. But, in Iran, government budget depends on oil revenues. In other words, various economic activities in Iran such as bank deposits interest and stock earnings are ...
Ahmad Gholami +2 more
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Revenue Statistics in Latin America and the Caribbean 2022 [PDF]
, 2023 This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean
Inter-American Development Bank
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Financial Law Review, 2021 The article deals with the relationship between bank secrecy and tax transparency. It studies the issues of confidential information (which forms bank secrecy) being presented to tax authorities, also
Elena Vyacheslavovna Pokachalova +2 more
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Revenue Statistics in Latin America and the Caribbean 2023 [PDF]
, 2023 This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean
Inter-American Development Bank
core +1 more source
Corporate social responsibility of financial sector institutions in the light of sustainable development goals financing: the role of banks and stock exchanges [PDF]
Public and Municipal Finance, 2018 Significant gap in investment resources for financing Sustainable Development Goals can be overcome with the revitalization of the corporate social responsibility mechanism of the financial sector institutions, for example banks and stock exchanges as ...
Inna Makarenko +3 more
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Tax Incentives, International Commitments, and Tax Sufficiency: Another Impossible Trilogy [PDF]
, 2021 The countries of Latin America and the Caribbean (LAC) use significant cuts in the corporate income tax rate (CIT) or tax holidays to promote investment.
Inter-American Development Bank
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Performance of bank tax revenues compared to other sectoral taxes. Evidence from Poland
Journal of Modern Science, 2023 Objectives The aim of this study is to verify the hypothesis of decreasing volatility of budget revenues obtained from the bank tax (although still high compared to traditional taxes).
Paweł Robert Niedziółka +2 more
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