Results 11 to 20 of about 271,194 (275)

INDIRECT TAXES IN EUROPEAN UNION [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2013
The main objective of our research is to make extensive analysis on the budgets of EU member states in order to emphasize the main trends within the period 2000-2011.
Inceu Adrian Mihai   +3 more
doaj   +1 more source

Monetary and Fiscal Policy Aspects of Indirect Tax Changes in a Monetary Union [PDF]

open access: green, 2009
In recent years a number of European countries have shifted their tax structure more strongly towards indirect taxes, motivated, inter alia, by the intention to foster competitiveness.
Anna Lipińska, Leopold von Thadden
openalex   +3 more sources

Reforming Indirect Taxes in India : Role of Environmental Taxes [PDF]

open access: yes, 2010
Extensive reforms of Indias indirect taxes at the central and the state levels has prepared the necessary ground for the implementation of a comprehensive goods and services tax (GST). The Empowered Committee of the State Finance Ministers in their First Discussion Paper and the Thirteenth Finance Commission in their recently submitted report have ...
D K Srivastava, C Bhujanga Rao
openaire   +3 more sources

The Trade-Off Between Direct and Indirect Taxes in Iran: Self-Exciting (SE)TAR Approach [PDF]

open access: yesمدلسازی 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
doaj   +1 more source

PARTICULARITIES OF INDIRECT TAXATION IN COUNTRIES OF THE EU

open access: yesФінансово-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
doaj   +1 more source

The Effect of Indirect Taxes on Income Distribution: An Empirical Analysis of Türkiye

open access: yesMaliye 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
doaj   +1 more source

Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]

open access: yesEkonomski 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
doaj   +1 more source

INDIRECT TAXES IN GEORGIA: PROBLEMS AND OPPORTUNITIES [PDF]

open access: yesეკონომიკური 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
doaj   +1 more source

Labutí píseň daně z nabytí nemovitých věcí

open access: yesActa 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
doaj   +1 more source

Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran [PDF]

open access: yesاقتصاد باثبات و توسعه پایدار, 2020
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
doaj   +1 more source

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