Results 31 to 40 of about 3,401,996 (287)
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
doaj
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
doaj +1 more source
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
doaj +1 more source
Asymmetric Effects of Direct and Indirect Taxes on Fertility: NARDL Approach
International Journal of Public FinanceThe aim of the paper is to analyze the asymmetric effects of direct and indirect taxes on fertility rate in Türkiye for the period 1980-2023 with the help of empirical methods.
Ersin Yavuz, Tahsin Avcı
doaj +1 more source
FEEDBACK REGARDING THE CONTRIBUTION OF DIRECT TAXATION IN THE FORMATION OF PUBLIC FINANCIAL RESOURCES IN ROMANIA [PDF]
Annals of the University of Petrosani: Economics, 2015 The present paper studies the place and role of direct taxes in the formation of public financial resources in Romania, and also in relation to other EU member countries.
DORINA NIȚĂ
doaj
Taxes and Multinational Enterprises in the EU [PDF]
, 2005 This work analyses how taxes determine the activities of multinational enterprises within the EU. Using disaggregated data, it is shown empirically, that different types of foreign direct investment react in different ways to alternative measures of the ...
Stöwhase, Sven
core +1 more source
Direct Digital Services Taxes in Africa and the Canons of Taxation
Laws, 2022 The unprecedented expansion of the digital economy has increased the intricacy of mobilising tax revenues from both domestic and international transactions. Tax evasion and avoidance are perpetuated by the invisible nature of digital transactions.
Favourate Y. Mpofu, Tankiso Moloi
doaj +1 more source
Advanced Functional Materials, EarlyView.Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang +11 more
wiley +1 more source
Transylvanian Review of Administrative Sciences, 2010 In this study we make an analysis of the major aspects concerning the budgets of the EU countries. On this paper we focus on the main taxes of the 27 EU countries. Our analysis concerns the direct taxes and indirect taxes.
Adrian Mihai INCEU +3 more
doaj +2 more sources
Magneto‐Ionic Devices With Polymer‐Based Electrolytes
Advanced Functional Materials, EarlyView.Polymer electrolytes are introduced for magneto‐ionic devices based on hydroxide and hydrogen ions. The magneto‐ionic effect results in a pronounced voltage‐controlled variation of coercivity in both devices. The switching speed is in the range of 100 ms.
Markus Gößler +3 more
wiley +1 more source