Results 1 to 10 of about 1,966,996 (340)
Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]
The European Journal of Comparative Economics, 2008 Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Robert Ullmann, Christoph Watrin
doaj +2 more sources
Impact of Direct and Indirect Tax on the Nigerian Economic Growth
Binus 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
Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran [PDF]
اقتصاد 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 +1 more source
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
doaj +1 more source
Indirect Tax and Economic Growth
Journal 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
Management 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
Universal 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]
Ekonomski 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
The Impact of Indirect Tax Rates Cut on Inflation: Evidence From Russia [PDF]
Финансовый журнал, 2019 The article analyzes the inflationary effect of the value added tax rate cut and abolishment of the sales tax in Russia in 2004. For this purpose, a panel regression with inflation rates of 39 CPI items is estimated for the period from 2000 to 2007.
Mariia A. Elkina
doaj +1 more source
Contradicting the twin deficits hypothesis: The role of tax revenues composition [PDF]
Panoeconomicus, 2014 The general theory of twin deficits hypothesis does not consider specific characteristics of domestic tax systems, i.e. whether the revenue side of the budget is dominated by indirect or by direct taxes.
Obadić Alka +2 more
doaj +1 more source