Results 41 to 50 of about 48,196 (151)

The Impact of Direct and Indirect Taxes on Economic Growth: An Empirical Study in Albania

Journal of Danubian Studies and Research, 2021
Directly or indirectly, fiscal framework and fiscal changes in overall have an important impact in the economic growth. This paper aims to analyze the impact of direct and indirect taxes (administered by tax authorities and customs) in the gross ...
Alban Korbi, Blisard Zani
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PERANAN PAJAK UNTUK MENINGKATKAN KEMANDIRIAN ANGGARAN

Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 2009
The main subject of this paper are the role of tax revenue to central government budget and how reforms it to increase tax revenue. Financing budget deficits represent one of cause of state budget become annoyed.
Joko Waluyo
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Tax policy and foreign direct investment [PDF]

Journal of Public Economics, 1985
Abstract This paper examines the implications of the ‘residence’ approach to taxing foreign source income such as employed by the United States. It is argued that, because the repatriation of earnings to the home country investor and not the earnings themselves are typically the source of tax liability, the foreign source income tax should affect ...
openaire   +1 more source

Social psychological drivers and tax revenue for sustainable economic development with the mediating role of tax compliance, evidence from Hossana city, Ethiopia

Discover Sustainability
This study aimed at investigating the relationship between tax revenue and social–psychological drivers in Ethiopia, as well as the mediating role of tax compliance in this relationship.
Desta Temotewos Tumoro, Hemal B. Pandya
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Changes in taxation and their impact on economic growth in the European Union

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
The aim of the paper is to analyze changes in taxation and their impact on economic growth in the European Union. The analysis is performed on adjusted annual panel data of 24 European Union countries in a period 1995–2008.
Irena Szarowská
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Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014
This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget ...
Břetislav Andrlík
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Roles of tax planning in market valuation of corporate social responsibility

Cogent Business & Management, 2018
This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles.
Tye Wei Ling, Nor Shaipah Abdul Wahab
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PROBLEMS AND DEVELOPMENTS IN THE EU TAX SYSTEM [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
In this paper we conducted a brief analysis of the tax system in Romania compared to other EU Member States, taking into account the main characteristics of tax systems in terms of direct taxation, indirect taxation, and social contributions to the ...
CHIRCULESCU MARIA FELICIA , MARA EUGENIA RAMONA   +1 more
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