Changes in direct and indirect taxation in the process of the EU tax system reform [PDF]
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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The Growth Trade-off between Direct and Indirect Taxes in South Africa: Evidence from a STR Model [PDF]
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
How Does Taxation Affect the Economy in the Long-Run? A Study of Indian States through Panel ARDL Approach [PDF]
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+2 more
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Indirect Taxation of Monopolists: A Tax on Price [PDF]
Abstract A digressive tax such as a variable rate sales tax or a tax on price gives firms an incentive for expanding output. Thus, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse a tax on price with respect to efficiency and practical policy appeal.
openaire +8 more sources
Analysis of indirect taxation in Ukraine [PDF]
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.
doaj
Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda
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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Foreign Experience in Tax Regulation of Sports Development
The subject of the study is the indirect financing of sports development abroad through tax incentives. This paper aims to analyze and summarize foreign experience of tax approaches to the sports development and to substantiate the possibility of its ...
S. V. Bogachov+2 more
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The Effect of Inflation Targeting on Indirect Tax Performance in Selected Countries Using Propensity Score Matching Model [PDF]
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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THE EVOLUTION OF THE ROMANIAN STATE BUDGET BETWEEN 2006 - 2021 [PDF]
The state budget being the most important budget within the general consolidated budget. The objective of the empirical research undertaken is to analyze the Romanian state budget evolution between 2006 – 2021. In the empirical research, we performed
CSŐSZ CSONGOR
doaj
The objective of this study is to evaluate the comparison of economic incentives from the aspect of production sharing contract gross split, and taxation, especially to determine the balance of incentives that the government can provide either in ...
Dewi Permatasari+3 more
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