How Does Taxation Affect the Economy in the Long-Run? A Study of Indian States through Panel ARDL Approach [PDF]
This study examines the long-term impact of taxation on economic prosperity across 20 major Indian states and union territories from 1993 to 2017. To estimate the long-term relationships, various panel autoregressive distributed lag (P-ARDL) models ...
Fayaz Ahmad Bhat +2 more
doaj +1 more source
Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan.
For a long time, governments of all countries have attached great importance to the development of underground economic activities. The reason is that the characteristics of the underground economy are hidden and the information disclosure is not ...
Yu Kun Wang, Li Zhang
doaj +1 more source
Efficiency of road tax in the tax system of the Czech Republic
The paper deals with the efficiency of road tax in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2009.
Břetislav Andrlík
doaj +1 more source
Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]
The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law.
Đokić Minja, Rilaković Ilija
doaj +1 more source
Tax Revenues in the Context of Economic Determinants [PDF]
Despite the general recognition that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement.
Alena Andrejovská, Veronika Puliková
doaj +1 more source
The effect of enforcing some direct tax law [PDF]
Regarding to the role of tax in the economy as the most stable and constant source of income and also due to the fact that there was no success in achieving fiscal goals by the government during its economic and developmental programs, paying attention ...
Hassan Ghodrati +2 more
doaj +1 more source
Short-term and long-term effects of foreign direct investment on tax revenue: empirical evidence from an emerging economy [PDF]
Purpose – 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
doaj +1 more source
Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby [PDF]
The primary goal of the article is to evaluate the influence of direct taxes and social security system on agricultural enterprises. We focus on the impact of the direct taxes - land tax, building tax, road tax and income tax.
BOJŇANSKÝ +3 more
doaj +1 more source
Death, Taxes and Advance Directives [PDF]
SummarySuboptimal care at the end-of-life can be due to lack of access or knowledge of patient wishes. Ambiguity is often the result of non-standardized formats. Borrowing digital technology from other industries and using existing health information infrastructure can greatly improve the completion, storage, and distribution of advance directives.
N M, Wood +4 more
openaire +2 more sources
Investment is an important key for economic growth of a nation, in fact even for developing countries such as Indonesia. There are several factors affecting foreign direct investment coming to a nation.
Kesit Bambang Prakosa
doaj +7 more sources

