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Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran [PDF]

open access: greenاقتصاد باثبات, 2021
The effects of the tax on economic activities are one of the most important issues in general finance. Taxes are the most important source of revenue for the government, in addition to being an important means of implementing government fiscal policies ...
Azad Khanzadi, Shiva Ghaderi
doaj   +2 more sources

Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis [PDF]

open access: goldEconomies, 2019
The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the economy-wide impacts of taxes in Vietnam.
Keshab Bhattarai   +2 more
openalex   +2 more sources

Impact of Direct and Indirect Tax on the Nigerian Economic Growth

open access: yesBinus Business Review, 2017
This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian tax system on the growth ...
Oyebisi Mary Ogundana   +4 more
doaj   +2 more sources

Monetary and Fiscal Policy Aspects of Indirect Tax Changes in a Monetary Union

open access: greenSocial Science Research Network, 2009
In recent years a number of European countries have shifted their tax structure more strongly towards indirect taxes, motivated, inter alia, by the intention to foster competitiveness.
Anna Lipińska, Leopold von Thadden
openalex   +2 more sources

The Growth Trade-off between Direct and Indirect Taxes in South Africa: Evidence from a STR Model [PDF]

open access: greenManaging Global Transitions, 2016
The tax system forms the backbone to the functioning of the South African fiscal authorities and it is has been recently questioned whether alterations in the existing tax mix could promote economic growth.
Andrew Phiri
doaj   +2 more sources

Labutí píseň daně z nabytí nemovitých věcí

open access: yesActa 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
doaj   +1 more source

Indirect Tax and Economic Growth

open access: yesJournal of Corporate Finance Management and Banking System, 2022
The study investigates the empirical relationship between indirect taxes and economic growth in Neal. For estimation, the annual time series data (1975 to 2022) was used. The main purpose of the research is to find the long-run and short-run relationship
Rayamajhi Sushma
semanticscholar   +1 more source

THE APPLICATION OF THE RESPONSIVE REGULATION THEORY ON INDIRECT TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN MALAYSIA

open access: yesManagement and Accounting Review, 2021
Tax collection is significant for many countries worldwide to cater for their development and social responsibility expenses. Hence, compliance in terms of tax payment from the taxpayers is essential to have a high tax collection.
S. Sanusi   +3 more
semanticscholar   +1 more source

Impact of Goods and Services Tax on Indirect Tax Revenue of India: With Special Reference to Odisha State

open access: yesUniversal Journal of Accounting and Finance, 2021
Goods and Services Tax is considered to be one of the revolutionary tax reforms in India since independence. The foundation of this new taxation system is to remove the cascading effect and increase the tax revenue with more transparent mechanism.
S. Dey
semanticscholar   +1 more source

Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]

open access: yesEkonomski Pogledi, 2021
Indirect taxes, which represent the main type of taxes in less developed countries, are a stable and predictable source of public revenues. As direct taxes have negative impact on economy and economic growth, it is predicted that in developed countries ...
Živković Aleksandra
doaj   +1 more source

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