Results 31 to 40 of about 48,196 (151)

Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]

The European Journal of Comparative Economics, 2008
Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Robert Ullmann, Christoph Watrin
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Administrative costs of property tax in the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008.
Břetislav Andrlík
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Foreign Direct Investments and Tax Correlation: Some of EU Countries and Turkey

Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2010
In the globalizing world; individuals, markets and capital are more mobile than the past for that reason countries are in cutthroat competition for attract the direct and indirect investments.
Ali YAVUZ, Serdar ÇİÇEK
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Impact of FDI on Tax Revenue in Pakistan [PDF]

Pakistan Journal of Commerce and Social Sciences, 2013
The study attempts to find the impact of foreign direct investment on tax revenue in Pakistan. Foreign direct investment and gross domestic product per person employed are used as independent variables and tax revenue is taken as dependent variable ...
Haider Mahmood, A.R. Chaudhary
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Corporation Income Tax and Administrative Costs of the Public Sector

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015
This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons.
Břetislav Andrlík
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The Impact of Tax Avoidance in the European Union [PDF]

Ovidius University Annals: Economic Sciences Series
In the context of contemporary debates on fiscal and economic policy, the impact of tax avoidance in the European Union was a frequently discussed topic at the negotiating table.
Laurentiu-Mihai Tanase , Maxim Cetulean , Norina Popovici   +2 more
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Panel estimating effects of macroeconomic determinants on tax revenue level in European Union [PDF]

Industrija, 2020
The level of tax revenue represents one of the most important issues for every country, especially in extraordinary circumstances. The aim of this paper is to identify which macroeconomic determinants are important to total tax revenue in order to ...
Kalaš Branimir, Đurović-Todorović Jadranka, Đorđević Marina   +2 more
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THE INFLUENCE OF IMPLICIT TAX IN MAKING PROFITABLE FOREIGN DIRECT INVESTMENT DECISIONS: EVIDENCE OF INDONESIAN LISTED COMPANIES IN ALL SECTORS

Jurnal Akuntansi, 2015
Tujuan dari penelitian ini adalah menguji apakah implicit tax memiliki pengaruh terhadap explicit tax dalam konteks Foreign Direct Investment untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2010-2013.
Angelina Tiffany Iskandar, Melinda Haryanto   +1 more
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Analysis of the Role of Direct Taxes Administered by the National Agency for Fiscal Administration in the Formation of Public Financial Funds in Romania [PDF]

Ovidius University Annals: Economic Sciences Series, 2020
Direct taxation is characterized by the differentiation of the tax burden according to the size of income and/or wealth and the personal situation of each payer, with direct influence in the degree of their collection In the case of Romania, the share of
Genifera Claudia Bănică, Mariana Luminiţa Coman (Linţă)   +1 more
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AN ECONOMETRIC ANALLYSIS OF FACTORS THAT INFLUENCE TAX REVENUES EVIDENCE FROM ROMÂNIA [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
The overlap of crises that most countries in the world are currently facing generates the need to increase tax revenues, so the analysis of the factors that influence tax revenues is useful and important.
PÎRVU DANIELA, BĂNICĂ GENIFERA CLAUDIA   +1 more
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