Results 11 to 20 of about 1,745,860 (409)
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
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Indirect Tax Initiatives and Global Rebalancing [PDF]
CESifo Economic Studies, 2016 This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. This is potentially an important development for G20 discussions which thus far have centered on exchange rates as the instruments to achieve rebalancing. We suggest that if China and Germany (as major surplus countries) switch their present
Chunding Li, John Whalley
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An Evaluation of Indirect Taxes in Turkey [PDF]
Economics Bulletin, 2010 The share of indirect taxes in tax revenues, specifically consumption taxes, is quite high in Turkey when compared to other OECD economies. This emphasis on indirect taxes in Turkey, as well as other developing economies, is argued to emerge from the inability of the government to collect direct taxes because of the existence of a large informal sector
Oya Pinar Ardic +2 more
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Indirect tax harmonization and global public goods [PDF]
International Tax and Public Finance, 2012 Financial support from the Catalan Government Science Network (2009SGR and XREPP) and the Spanish Ministry of Education and Science Research Project (ECO2009-10003) is gratefully acknowledged. This paper identifies conditions under which, starting from any tax-distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are ...
Karakosta, Ourania +2 more
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Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran [PDF]
اقتصاد باثبات و توسعه پایدار, 2020 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
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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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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
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
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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
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