Results 21 to 30 of about 48,196 (151)
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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International Repercussions of Direct Taxes [PDF]
FinanzArchiv, 2000 Models of capital tax competition typically assume that countries have identical per-capita endowments. This paper presents a model with endogenous capital and labor supply where countries are unequal, and shows that countries do not necessarily engage in wasteful tax competition, in the sense that public goods are underprovided. We identify situations
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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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Studies in Business and EconomicsThis research study aims to comprehensively examine and compare the growth of Electronic filing of returns associated with Income Tax in the 28 states of India.
Amonkar Virendra +3 more
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برنامهریزی و بودجه, 2020 The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability.
Omid Hajati +3 more
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SYSTEM PODATKÓW BEZPOŚREDNICH POLSKI MIĘDZYWOJENNEJ W PIERWSZYCH LATACH POLSKI LUDOWEJ
Zeszyty Prawnicze, 2016 THE SYSTEM OF DIRECT TAXES OF INTERWAR POLAND IN THE FIRST YEARS OF THE PEOPLE’S REPUBLIC OF POLAND Summary The process of building the system of direct taxes of the People’s Republic of Poland was initiated in 1946.
Andrzej Witkowski
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Changes in direct and indirect taxation in the process of the EU tax system reform [PDF]
Megatrend Revija, 2015 Proceeding from the changes in direct and indirect taxation in the process of the EU tax system reform and the fact that new trends bring about vital social changes, the research in this area could add to the understanding of economic development of ...
Miletić Vesna
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Foreign Direct Investment and Environmental Taxes [PDF]
German Economic Review, 2008 Abstract This paper studies the effect of foreign direct investment (FDI) on environmental policy stringency in a two-country model with trade costs, where FDI could be unilateral and bilateral and both governments address local pollution through environmental taxes.
De Santis, Roberto A., Stähler, Frank
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The European integration process and the future of national tax systems [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The establishment of the European Union (EU) has had a huge impact on Europe which has become a substantially different place as compared to what it used to be in some earlier times.
Dimitrijević Marina
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América Latina en la Historia Económica, 2010 El desarrollo del Estado en Argentina puede estudiarse desde la fiscalidad. En primer lugar, la concentración de la percepción de impuestos en el elenco gubernamental en desmedro de la participación de las corporaciones de antiguo régimen se muestra como
Daniel Víctor Santilli
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