Results 11 to 20 of about 49,220 (263)
How Does Taxation Affect the Economy in the Long-Run? A Study of Indian States through Panel ARDL Approach [PDF]
Statistika: Statistics and Economy JournalThis 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
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Wirtschaftsdienst, 2022 The article discusses financial aid and tax exemptions as means to fight against the economic distortions of the current energy crisis. Recent experiences have included not only general stabilisation instruments but also those compensating energy price ...
Gisela Färber
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Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022 Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization.
Febriyadi Tri Hadmoko, Ferry Irawan
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Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan.
PLoS ONE, 2023 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
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Efficiency of road tax in the tax system of the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 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
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Tax Revenues in the Context of Economic Determinants [PDF]
Montenegrin Journal of Economics, 2018 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
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Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 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
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The effect of enforcing some direct tax law [PDF]
Management Science Letters, 2014 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
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General literacy and effective taxation system in Africa
Development Studies ResearchThis inquiry provides empirical evidence on the effect of general literacy on tax revenue mobilization in Africa over the period 1996–2021. This evidence is important given the low level of taxation in Africa and the lack of clarity on the nexus between ...
Dejene Mamo Bekana
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Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby [PDF]
Review of Agricultural and Applied Economics, 2012 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
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