Results 31 to 40 of about 1,755,488 (383)
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
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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
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The Fiscal Role of Direct Taxes in the Formation of Budget Revenues [PDF]
Bìznes InformThe article is aimed at studying the role of direct taxes in the formation of budget revenues of Ukraine, analyzing the ratio of direct and indirect taxes in the structure of tax revenues, as well as developing recommendations for improving tax policy to
Krykhivska Nataliia О. +1 more
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Indirect Tax and Economic Growth in Nigeria: The Case of VAT
International journal of science and management studies, 2019 This paper empirically investigated the impact of value added tax (VAT) on economic growth in Nigeria from 1994–2018. This was done against the background that VAT as an indirect tax was introduced by the Federal Government of Nigeria in 1993 to replace ...
Obayori, Joseph Bidemi +1 more
semanticscholar +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
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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
semanticscholar +1 more source
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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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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Escaping the Exchange of Information: Tax Evasion Via Citizenship-by-Investment
Social Science Research Network, 2023 With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local ...
Dominika Langenmayr, Lennard Zyska
semanticscholar +1 more source
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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