Results 41 to 50 of about 1,755,488 (383)

Tax reforms - taxes without tax laws [PDF]

open access: yes, 2009
This paper suggests a new tax system without tax laws, tax collection departments and tax enforcement agencies.This new tax system will be without present system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax ...
Varma, Vijaya Krushna Varma
core   +1 more source

Indirect Taxation of Monopolists: A Tax on Price [PDF]

open access: yesEconomics, 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.
openaire   +8 more sources

Analysis of indirect taxation in Ukraine [PDF]

open access: yesProblemi Ekonomiki, 2014
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  

Changes in direct and indirect taxation in the process of the EU tax system reform [PDF]

open access: yesMegatrend 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
doaj   +1 more source

Raising Local Fiscal Autonomy in the Local Autonomy Management

open access: yesJurnal 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

The Effect of Inflation Targeting on Indirect Tax Performance in Selected Countries Using Propensity Score Matching Model [PDF]

open access: yesInternational Journal of Business and Development Studies, 2020
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
doaj   +1 more source

THE EVOLUTION OF THE ROMANIAN STATE BUDGET BETWEEN 2006 - 2021 [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
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  

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda

open access: yesCogent Business & Management, 2020
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
doaj   +1 more source

Comparison of Gross Split Production Sharing Contract and Taxation Aspects for Economic Incentives in Indonesia

open access: yesInternational Journal of Technology, 2023
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
doaj   +1 more source

Does Indirect Tax Increase the Income Gap between Urban and Rural Areas? —Based on the Analysis of Thayer Index

open access: yes, 2016
In the process of economic and social development, serious income gap exists between urban and rural areas in our country, indirect tax—as our main taxes should play income distribution function to narrow the income gap between urban and rural areas.
Rong Fu
semanticscholar   +1 more source

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