Results 1 to 10 of about 14,392 (162)

Tax revenue instability and tax revenue in developed and developing countries [PDF]

Applied Economic Analysis, 2022
Purpose – This paper aims to explore the effect of non-resource tax revenue instability on non-resource tax revenue in developed and developing countries.
Sena Kimm Gnangnon
exaly   +2 more sources

Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities

Journal of Business Management and Accounting, 2019
Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs).
Nur Berahim, Mohd Nadzri Jaafar, Ainur Zaireen Zainudin   +2 more
doaj   +4 more sources

THE REVENUE GAP OF NON-TAX STATE REVENUE FROM SOCIAL FORESTRY IN LAMPUNG PROVINCE

Jurnal Belantara
Optimizing Non-Tax State Revenue (PNBP) from Social Forestry (SF) is important to ensure that community-based forest utilization contributes to state revenue and sustainable forest governance. This study estimated the potential, realization, and revenue
Niko Ardyanto, Indra Gumay Febryano, Arief Darmawan, Christine Wulandari, Zainal Abidin   +4 more
doaj   +2 more sources

An Empirical Evidence of the Impact of Government Tax Revenue on Nigerian Public Debt

Journal of Accounting Research, Organization and Economics, 2021
Objective The major objective of this paper is to examine the existence of a mutual consen-sus on the effect of tax revenue and non-tax revenue on public debt in Nigeria. Design/methodology – The study uses documentary research design.
Emmanuel John Kaka
doaj   +1 more source

The Influence of the Register of Non-Tax Revenues on the Efficiency of the Non-Tax Revenue System in the Republic of Croatia [PDF]

Central European Public Administration Review, 2017
Non-tax revenues and parafiscal charges in most cases represent a limiting factor for the business sector and are an additional burden for citizens. In accordance with the recommendations of the European Commission and the Croatian national strategic documents, a rationalisation of the system of non-tax revenues is necessary to achieve a further ...
Bedeković, Mladena, Bestvina Bukvić, Ivana, Karačić, Domagoj   +2 more
openaire   +5 more sources

The Impacts of Tax Revenue and Investment on the Economic Growth in Southeast Asian Countries

Journal of Accounting and Investment, 2022
Research aims: This study focuses on the correlation between tax revenue, investment, and economic growth, taking into account the non-linear effects of tax revenue.
Hoa Thi Nguyen, Susilo Nur Aji Cokro Darsono   +1 more
doaj   +1 more source

Self Assessment System, Tax Avoidance, Tax Rate, Tax Evasion on the Effectiveness of Corporate Income Tax Revenue during the COVID-19 Pandemic

Jurnal Ilmiah Akuntansi, 2023
The effectiveness of corporate income tax revenue is the ability and ability of the government to collect taxes obtained from corporate income tax according to the applicable rates and based on the amount of tax revenue that has been targeted. This study
I Gede Ary Wirajaya, Anggi Anggita Putri   +1 more
doaj   +1 more source

Analysis of Non-tax Revenue: Evidence from the European Union

www.amfiteatrueconomic.ro, 2022
The challenges states face in reducing government expenditures under certain budget constraints are putting pressure on states to increase their revenues. Given that taxation also has a limit, the importance of non-tax revenues (NTR) in financing growing government expenditures increases day by day.
Yurdadog, Volkan, Coskun Karadag, Neslihan, Albayrak, Murat, Bozatli, Oguzhan   +3 more
openaire   +3 more sources

Mathematical Modeling to Estimate Non-Tax State Revenues

International Journal of Quantitative Research and Modeling, 2022
Mathematics is the basic foundation for other sciences. Equation is a mathematical model that can describe real-life problems, one of which is estimating non-tax state revenues in the coming year. Non-State Revenue (penerimaan negara bukan pajak, PNBP) is the scope of state finances which is equipped with the State Assets and Auction Service Office ...
Rahadatul Aisyi, Friska Anzalni, Yusuf Fajar, Didi Suhaedi, Erwin Harahap   +4 more
openaire   +1 more source

Do Selected Tax Advantages Affect Tax Revenue from the Personal Income Tax? [PDF]

Journal of Competitiveness, 2019
The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a ...
Michal Krajnak
doaj   +1 more source