Results 51 to 60 of about 1,745,860 (409)

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  

The Indirect Effects of FDI on Trade: A Network Perspective [PDF]

open access: yesThe World Economy, Vol. 40, Issue 10, pp. 2193-2225, 2017, 2017
The relationship between international trade and foreign direct investment (FDI) is one of the main features of globalization. In this paper we investigate the effects of FDI on trade from a network perspective, since FDI takes not only direct but also indirect channels from origin to destination countries because of firms' incentive to reduce tax ...
arxiv   +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  

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

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

Foreign Experience in Tax Regulation of Sports Development

open access: yesУправленческие науки, 2021
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
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

Taxpayer deductions and the endogenous probability of tax penalisation [PDF]

open access: yesarXiv, 2022
We propose a parametric specification of the probability of tax penalisation faced by a taxpayer, based on the amount of deduction chosen by her to reduce total taxation. Comparative analyses lead to a closed-form solution for the optimum tax deduction, and provide the maximising conditions with respect to the probability parameters.
arxiv  

On the Potential and Limitations of Few-Shot In-Context Learning to Generate Metamorphic Specifications for Tax Preparation Software [PDF]

open access: yes, 2023
Due to the ever-increasing complexity of income tax laws in the United States, the number of US taxpayers filing their taxes using tax preparation software (henceforth, tax software) continues to increase. According to the U.S. Internal Revenue Service (IRS), in FY22, nearly 50% of taxpayers filed their individual income taxes using tax software. Given
arxiv   +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

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