Results 11 to 20 of about 1,362,188 (297)

Fiscal Efficiency of the Indirect Taxation System in Ukraine [PDF]

Облік і фінанси, 2022
The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine.
Larysa Sidelnykova, Diana Ostapenko
doaj   +1 more source

Indirect Tax Burden and Progressivity of Indirect Taxes in Turkey

, 2023
This study has two main aims. The first is calculating the share of indirect taxes in household income and expenditures in Turkey. The second aim is to measure the progressivity of Value Added Tax (VAT) and Special Consumption Tax (SCT) using expenditure and income methods. The analyses were carried out using the data obtained from the Household Budget
Gemicioglu, Selçuk, Kızılırmak, Burca, Akkoc, Ugur   +2 more
openaire   +2 more sources

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

Вісник 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 Taxes [PDF]

Abstract Indirect taxes including general sales taxes (VAT, retail sales tax, turnover tax) are discussed in this chapter. Short discussions of selective excise taxes and tariffs are also part of the discussion chapter. Tariffs are included because a tariff will either directly affect the relative price of goods and services subject to ...
Robert F. Conrad, Michael Alexeev
  +5 more sources

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

Acta 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

Changes in direct and indirect taxation in the process of the EU tax system reform [PDF]

Megatrend Revija, 2015
Proceeding from the changes in direct and indirect taxation in the process of the EU tax system reform and the fact that new trends bring about vital social changes, the research in this area could add to the understanding of economic development of ...
Miletić Vesna
doaj   +1 more source

Indirect Taxes on International Aviation [PDF]

IMF Working Papers, 2006
This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is currently limited, yet it contributes significantly to border-crossing environmental damage.
Jon Strand, Michael Keen
openaire   +2 more sources

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

Managing 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  

Raising Local Fiscal Autonomy in the Local Autonomy Management

Jurnal Bina Praja, 2020
Local fiscal autonomy of Bogor Regency is still low, due to the low contribution of local own revenue to total local revenues. This fact has implications for the high local financial dependence on fiscal transfer from the central government, so that the
Anselmus Tan
doaj   +1 more source

How Does Taxation Affect the Economy in the Long-Run? A Study of Indian States through Panel ARDL Approach [PDF]

Statistika: Statistics and Economy Journal
This study examines the long-term impact of taxation on economic prosperity across 20 major Indian states and union territories from 1993 to 2017. To estimate the long-term relationships, various panel autoregressive distributed lag (P-ARDL) models ...
Fayaz Ahmad Bhat, Shazia Hussain, Effat Yasmin   +2 more
doaj   +1 more source