Results 11 to 20 of about 3,920,727 (261)

How Does Taxation Affect the Economy in the Long-Run? A Study of Indian States through Panel ARDL Approach [PDF]

open access: yesStatistika: Statistics and Economy Journal
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

Investigating the Behavior of Individual Business Taxpayers: Behavioral Economics Approach [PDF]

open access: yesIranian Journal of Economic Studies, 2020
In Direct Tax Act, penalties and incentives are two strategies for realization of the expected tax revenues. In this study the interaction between individual businesses taxpayers' behaviors and National Tax Administration is investigated by using ...
Yeganeh Mousavi Jahromi, Sahar Dehghan
doaj   +1 more source

Regional Tax Coordination and Foreign Direct Investment [PDF]

open access: yes, 2003
This paper analyses the effects of a regionally coordinated corporate income tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm.
Ian Wooton   +3 more
core   +1 more source

Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan.

open access: yesPLoS 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
doaj   +1 more source

Efficiency of road tax in the tax system of the Czech Republic

open access: yesActa 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
doaj   +1 more source

Tax Revenues in the Context of Economic Determinants [PDF]

open access: yesMontenegrin 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
doaj   +1 more source

Analisis Pengaruh Kebijakan Tax Holiday Terhadap Perkembangan Penanaman Modal Asing di Indonesia (Tahun 1970-1999)

open access: yesEconomic Journal of Emerging Markets, 2009
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

The effect of enforcing some direct tax law [PDF]

open access: yesManagement 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
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]

open access: yesAnali 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
doaj   +1 more source

General literacy and effective taxation system in Africa

open access: yesDevelopment Studies Research
This 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
doaj   +1 more source

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