Results 11 to 20 of about 733,071 (294)
PARTICULARITIES OF INDIRECT TAXATION IN COUNTRIES OF THE EU
Фінансово-кредитна діяльність: проблеми теорії та практики, 2023 Modern business conditions require the formation of new management tools, particularly in the financial sphere. Under such conditions, the issue of effective taxation is gaining special relevance. Traditionally, the tax system of any country consists of
Iryna Honcharenko +2 more
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The Impact of Tax Revenues on Economic Growth in Business Cycles of the Iranian Economy: An Application of the Markov Switching Model [PDF]
اقتصاد باثبات, 2021 In recent years, tax revenues have become particularly important due to the increase in international sanctions and the decline in oil revenues; as the most important source of income, tax revenues have an impact on economic growth.
Shiva Alizadeh +3 more
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An application of dynamic models in evaluating relationship between direct taxes and investment in OECD countries [PDF]
Industrija, 2021 The article researches the direct tax effect on investment share in thirty-five OECD countries for the period from 1996 to 2016 year. The goal of this research is to determine how direct taxes influence on investment level measured by the share in the ...
Kalaš Branimir +2 more
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Labutí píseň daně z nabytí nemovitých věcí
Acta Universitatis Carolinae. Iuridica, 2022 The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of ...
Radim Boháč
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Pathology of The Executive Regulations of Article 219 of the Law on Direct Taxes in compliance with legal principles and rules [PDF]
پژوهشنامه حقوق اسلامی, 2023 The Executive Regulations of Article 219 of the Direct Taxes Law is one of the most important executive regulations of this Law, which explains how the tax organization interacts with taxpayers and how the officers perform their duties.
Hamid Reza Salehi +2 more
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Scientific Annals of Economics and Business, 2021 The main objective of this empirical study is to investigate the impact of tax revenue on GDP dynamics at EU-28 level based on structural equation modeling (SEM).
Cristi Spulbar +4 more
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Environmental Taxation: New Evidence for Energy Taxes
Central European Public Administration Review, 2015 The intensity of exploitation of natural resources has increased over the past decades, making environmental protection policy one of the most important priorities of government institutions.
Maja Grdinić, Maja Klun, Žiga Kotnik
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THE FISCAL PRESSURE IN THE EU MEMBER STATES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2011 The development of an economy is determined in a significant proportion by the tax system structure, by how it exercises its functions and ensures the collection of state resources.
DOBROTĂ GABRIELA +1 more
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Terms of trade shocks and taxation in developing countries
Cuadernos de Economía, 2020 We find evidence suggesting that economies with a tax structure more oriented toward indirect taxes –rather than direct taxes– tend to mitigate the effect of terms of trade shocks on output fluctuations.
Gonzalo Hernández +1 more
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Fiscal Policy and Growth in Developing Asia [PDF]
, 2014 In this paper we empirically explore the relationship between fiscal policy and economic growth in developing Asia. The region’s overall level of taxes and government spending are substantially lower than those prevailing in advanced economies ...
Abdon, Amelyn +3 more
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