Results 11 to 20 of about 1,829,514 (358)
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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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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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
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Cogent Economics & Finance, 2023 Earlier studies have assumed the effect of tax systems on poverty and inequality to be symmetric by imposing linear specifications. In this study, we account for possible asymmetries by re-examining the effect of tax systems on poverty and inequality in ...
Frank Adu +3 more
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Shadow Economy and its Impact on Tax Revenues in Mojokerto City
Profit: Jurnal Administrasi Bisnis, 2023 This study aims to empirically study the effects of the allocation, distribution, and stabilization variables on the shadow economy and their impact on tax revenues. This research is descriptive-explorative and explanatory research. The research location
Harjo Lukito +1 more
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MALAYSIAN INDIRECT TAX ADMINISTRATION SYSTEM: AN ANALYSIS OF EFFICIENCY AND TAXPAYERS' PERCEPTIONS [PDF]
, 2005 This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see
Muzainah Mansor +2 more
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Türkiye’de Vergi Gelirlerinin Seyri ve Mali Anestezinin Rolü
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2022 Vergiler, ekonomik ve sosyal yaşamı etkileyen önemli bir unsurdur. Kişilerin ve firmaların gelir, gider ve servetleri üzerinden alınır. Ülkelerin vergi yapıları gelişmişlik seviyelerine göre farklılıklar gösterir.
Nihal Güneş, Hakkı Mümin Ay
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Buoyancy Estimates of Malaysia's Tax System 1961 – 1998
Malaysian Management Journal, 2020 Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy.
Jeyapalan Kasipillai +1 more
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The effect of the COVID-19 pandemic on consumption and indirect tax in Ireland
, 2020 Using micro data from the Central Statistics Office (CSO) Household Budget Survey (HBS), we assess the effect of the COVID-19 pandemic on consumption and its implications for indirect tax receipts in 2020.
C. Coffey +3 more
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Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan.
PLoS ONE, 2023 For a long time, governments of all countries have attached great importance to the development of underground economic activities. The reason is that the characteristics of the underground economy are hidden and the information disclosure is not ...
Yu Kun Wang, Li Zhang
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