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Cogent Economics and Finance, 2022 Taxes have extraordinary roles in any country’s economic development and policymaking. This study extends prior studies by investigating the impact of direct and indirect taxes on the economic development of 47 developed and 90 developing countries.
Norziana Lokman
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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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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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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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International Journal of Public Finance, 2021 In this study, the relationship between the direct and indirect taxes and economic growth between the years 2006-2018 including the provinces in Turkey was investigated by panel data analysis.
Ersin Nail Sağdıç, Duygu Aydın
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