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The Effect of Indirect Taxes on Income Distribution: An Empirical Analysis of Türkiye
Maliye Çalışmaları Dergisi, 2023 Tax policies are one of the governmental tools used for economic intervention to prevent income inequality. The percentage of total tax revenues comprised of indirect taxes has risen in developing countries such as Türkiye since the 1980s.
Büşra Özden +2 more
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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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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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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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Externality-correcting taxes and regulation [PDF]
, 2009 Much of the literature on externalities has considered taxes and direct regulation as alternative policy instruments. Both instruments may in practice be imperfect, reflecting informational deficiencies and other limitations.
Christiansen, Vidar +5 more
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Death, Taxes and Advance Directives [PDF]
Applied Clinical Informatics, 2014 SummarySuboptimal care at the end-of-life can be due to lack of access or knowledge of patient wishes. Ambiguity is often the result of non-standardized formats. Borrowing digital technology from other industries and using existing health information infrastructure can greatly improve the completion, storage, and distribution of advance directives.
N M, Wood +4 more
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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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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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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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