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The Dominance of Indirect Taxes in Estonian State Budget [PDF]
Eesti Majanduspoliitilised Väitlused, 2009 Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies ...
Olev Raju
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INDIRECT TAXES IN GEORGIA: PROBLEMS AND OPPORTUNITIES [PDF]
ეკონომიკური პროფილი, 2022 The current tax systems in the world are quite substantially differ from each other in many parameters, including the role and ratio of direct and indirect taxes - both in terms of the implementation of the regulatory and fiscal functions.
Guram Uphlisashvili
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CONTRIBUTION OF INDIRECT TAXES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The work is based on the fact that at any time and in any society, taxation is regarded as undesirable for all taxpayers. The existence and it's manifestation is justified, because the operation of any company involves costs that must be covered by ...
CHIRCULESCU MARIA FELICIA
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The Trade-Off Between Direct and Indirect Taxes in Iran: Self-Exciting (SE)TAR Approach [PDF]
مدلسازی اقتصادسنجی, 2020 One of the most challenging issues in tax policy debates is the trade-off between direct and indirect taxes. The main question is that should policy-maker focus on increasing direct taxes or indirect taxes?
jalal Montazeri Shoorekchali
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PARTICULARITIES OF INDIRECT TAXATION IN COUNTRIES OF THE EU
Фінансово-кредитна діяльність: проблеми теорії та практики, 2023 Modern business conditions require the formation of new management tools, particularly in the financial sphere. Under such conditions, the issue of effective taxation is gaining special relevance. Traditionally, the tax system of any country consists of
Iryna Honcharenko +2 more
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Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran [PDF]
اقتصاد باثبات, 2021 The effects of the tax on economic activities are one of the most important issues in general finance. Taxes are the most important source of revenue for the government, in addition to being an important means of implementing government fiscal policies ...
Azad Khanzadi, Shiva Ghaderi
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The Effect of Indirect Taxes on Income Distribution: An Empirical Analysis of Türkiye
Maliye Çalışmaları Dergisi, 2023 Tax policies are one of the governmental tools used for economic intervention to prevent income inequality. The percentage of total tax revenues comprised of indirect taxes has risen in developing countries such as Türkiye since the 1980s.
Büşra Özden +2 more
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Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]
Ekonomski Pogledi, 2021 Indirect taxes, which represent the main type of taxes in less developed countries, are a stable and predictable source of public revenues. As direct taxes have negative impact on economy and economic growth, it is predicted that in developed countries ...
Živković Aleksandra
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Labutí píseň daně z nabytí nemovitých věcí
Acta Universitatis Carolinae. Iuridica, 2022 The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of ...
Radim Boháč
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Implications of indirect tax burden on primary production and final consumption [PDF]
Ekonomski Pogledi, 2016 Indirect taxes are one of the major charges both companies and consumers. Since certain goods are taxed with two or even all three of indirect taxes, the problem is even more significant.
Savić Slaven
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