Results 21 to 30 of about 404,855 (330)
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
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
The Harmonization of Indirect Taxes
, 2023 Abstract The harmonization of indirect taxation is inextricably linked to the achievement of the internal market and the Customs Union. Owing to the immediate effects on cross-border trade of national disparities as regards taxes on goods and services, the Commission has been able to convince Member States to adopt common rules in an ...
Traversa, Edoardo +1 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
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
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