The Environment, Energy and Economic Impacts of Carbon Tax and Indirect Tax in the Coal Industry
Polish Journal of Environmental Studies, 2019 The CO2 emissions from China’s coal consumption account for 14.3% of the world’s CO2 emissions. The taxation of China’s coal industry affects the progress of world emissions reduction to some extent.
Jingmin Wang, Chen Zhao
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Impact of Direct Tax and Indirect Tax on Economic Growth in Vietnam
, 2019 Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from
H. Nguyen
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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
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Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis
Economies, 2019 The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the economy-wide impacts of taxes in Vietnam.
K. Bhattarai +2 more
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Direct Versus Indirect Taxes: Impact on Economic Growth and Total Tax Revenue
, 2020 This study investigates the effects and consequences of both direct and indirect taxes on economic growth and total tax revenue in a panel of 51 countries over the period 1992 – 2016.
Taufik Abd Hakim
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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
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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
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Analysis of indirect taxation in Ukraine [PDF]
Problemi Ekonomiki, 2014 The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine.
Khodyakova Olga V.
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The Effect of Inflation Targeting on Indirect Tax Performance in Selected Countries Using Propensity Score Matching Model [PDF]
International Journal of Business and Development Studies, 2020 Inflation targeting framework has become a predominant monetary approach across the globe. Williams (2015) believes that in a very real sense, almost all economies are inflation targeters -either explicit or implicit- now.(1) Due to the increasing spread
Hasan Kazemi Zaroomi +2 more
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Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda
Cogent Business & Management, 2020 The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs.
Doreen Musimenta
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