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
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
doaj +1 more source
Specifics of formation tax revenues and ways to improve it in Georgia [PDF]
arXiv, 2021 In the research there is reviewed the peculiarities of the formation of tax revenues of the state budget, analysis of the recent past and present periods of tax system in Georgia, there is reviewed the influence of existing factors on the revenues, as well as the role and the place of direct and indirect taxes in the state budget revenues. In addition,
arxiv
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
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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
doaj
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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A Incidência Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015 [PDF]
arXiv, 2021 Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, and a multiplicity of rates. Moreover, about 43% of taxes on goods fall on inputs. In this context, the effective tax rates can substantially differ from the legal rates.
arxiv
Indirect Taxation of Monopolists: A Tax on Price [PDF]
Economics, 2013 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.
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