Results 1 to 10 of about 49,220 (263)
Short-term and long-term effects of foreign direct investment on tax revenue: empirical evidence from an emerging economy [PDF]
Journal of Humanities and Applied Social SciencesPurpose – This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana. Design/methodology/approach – The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run ...
Abubakar Musah +2 more
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Improvisation of Direct Tax Policies: Loopholes Plugged
Ramanujan International Journal of Business and Research, 2017 This paper focuses on the gaps found in the direct tax policies in India. Income tax Act 1961 is a mature, refined and seasoned tax regime of India. However, there were and there are still many loopholes in the income tax rules which could have been ...
Ms. Rasleen Kaur
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Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran [PDF]
اقتصاد باثبات, 2021 The effects of the tax on economic activities are one of the most important issues in general finance. Taxes are the most important source of revenue for the government, in addition to being an important means of implementing government fiscal policies ...
Azad Khanzadi, Shiva Ghaderi
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An application of dynamic models in evaluating relationship between direct taxes and investment in OECD countries [PDF]
Industrija, 2021 The article researches the direct tax effect on investment share in thirty-five OECD countries for the period from 1996 to 2016 year. The goal of this research is to determine how direct taxes influence on investment level measured by the share in the ...
Kalaš Branimir +2 more
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Kelaniya Journal of Management, 2023 This study assesses the effect of tax fairness, public governance quality on tax compliance of MSEs in North-Eastern States of Nigeria through tax morale.
Bello, U, Dandago, K.I., Samaila, I. A
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Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2021 This study assessed the nonoil taxation effect on foreign direct investment and economic services from 1994 to 2019 in Nigeria. This study further evaluated the causality bearing amid foreign direct investment, economic services, value-added tax, company
Adejare Adegbite Tajudeen +1 more
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Integrated Journal of Business and Economics, 2022 The purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness.
Sihar Tambun, Ani Haryati
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Tax Institutional Performance and Institution in Paraguay [PDF]
Población y Desarrollo, 2017 This work examines tax performance in Paraguay over the last eleven years (2006-2015). It comprises four themes: tax revenues, tax compliance, tax expenditures, direct taxes and tax institutions and equity. The average tax/GDP ratio in this period was 11.
Dionisio Borda, Manuel Caballero
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Examining the Scope of Tax Liabilities under Article 187 of Direct Taxes Act of Iran: A Consideration in Islamic Jurisprudence and the Iranian Law [PDF]
پژوهشنامه حقوق اسلامی∴ Introduction ∴ This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer of ...
Mohammad Reza Abbasi, Mohammad Shokri
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Avoidance of Double Taxation in the Area of Income Tax in Latvia
Law: Journal of the University of Latvia, 2019 The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
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