Results 21 to 30 of about 1,745,860 (409)
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
The political economy of big data leaks: Uncovering the skeleton of tax evasion [PDF]
, 2022 After the leak of 11.5 million documents from the Panamanian corporation Mossack Fonseca, an intricate network of offshore business entities has been revealed. The emerging picture is that of legal entities, either individuals or companies, involved in offshore activities and transactions with several tax havens simultaneously which establish ...
arxiv +1 more source
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
AIChE Journal, Volume 69, Issue 2, February 2023., 2023 Abstract Nitrates from agricultural wastewater are harmful to human health and result in eutrophication. Several emerging electrochemical technologies have been developed independently to enable efficient recovery and recycling of nitrate waste; however, it remains unclear whether the implementation of such combined technologies can be economically ...
Sharmila Samaroo, David P. Hickey
wiley +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
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
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