Results 11 to 20 of about 1,966,996 (340)

Asymmetric effect of tax systems on poverty and inequality: Exploring the distributional impact of domestic resource mobilization systems in Ghana

open access: yesCogent 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
doaj   +1 more source

Shadow Economy and its Impact on Tax Revenues in Mojokerto City

open access: yesProfit: 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
doaj   +1 more source

Türkiye’de Vergi Gelirlerinin Seyri ve Mali Anestezinin Rolü

open access: yesGaziantep 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
doaj   +1 more source

Buoyancy Estimates of Malaysia's Tax System 1961 – 1998

open access: yesMalaysian 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
doaj   +1 more source

The effect of the COVID-19 pandemic on consumption and indirect tax in Ireland

open access: yes, 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
semanticscholar   +1 more source

Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan.

open access: yesPLoS 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
doaj   +1 more source

Indirect Tax and Employment Generation in Nigeria

open access: yes, 2020
This paper empirically investigated indirect tax and employment generation in Nigeria from 1999 – 2019. The specific intentions of the study were to; examine the correlation between value added tax and employment generation in Nigeria and determine the ...
B. G. C. Chioma.   +2 more
semanticscholar   +1 more source

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2017
The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation.
I. Moyseyenko, L. Halkiv, M. Demchyshyn
doaj   +1 more source

Indirect Tax and Economic Growth in Nigeria: The Case of VAT

open access: yesInternational journal of science and management studies, 2019
This paper empirically investigated the impact of value added tax (VAT) on economic growth in Nigeria from 1994–2018. This was done against the background that VAT as an indirect tax was introduced by the Federal Government of Nigeria in 1993 to replace ...
Obayori, Joseph Bidemi   +1 more
semanticscholar   +1 more source

HARMONISATION OF INDIRECT TAXES IN BiH WITH EU STANDARDS IN THE FUNCTION OF ECONOMIC GROWTH

open access: yesActa Economica, 2017
The paper aims to present the guidelines for harmonisation of the indirect tax policy in BiH with EU standards in order to contribute to fiscal consolidation in the tax area and economic growth of BiH.
Dinka S. Antić
doaj   +1 more source

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