Results 21 to 30 of about 1,755,488 (383)
Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]
Ekonomski Pogledi, 2021 Indirect taxes, which represent the main type of taxes in less developed countries, are a stable and predictable source of public revenues. As direct taxes have negative impact on economy and economic growth, it is predicted that in developed countries ...
Živković Aleksandra
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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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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
semanticscholar +1 more source
Indirect Tax and Employment Generation in Nigeria
, 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
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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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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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
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