Introducing Tax Education in Non-Accounting Curriculum: Evidence from Academicians
Taxation is the key source of revenue for most developing countries in the world. Despite their reliance on taxes, most governments confront comparable revenue collection issues.
Nor Azrina Mohd Yusof +2 more
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REGIONAL INEQUALITIES AND NON-TAX REVENUES IN THE REPUBLIC OF CROATIA [PDF]
Non-tax revenues are revenues collected by state administration, local government units, associations, chambers of public enterprises. Sources of non-tax revenues are linked to individual territorial units. Non-tax revenues generated by local and regional government units include various administrative and governmental fees, revenues under special ...
Karačić, Domagoj +2 more
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PERANAN PAJAK DALAM PENGATURAN EKSPOR HASIL HUTAN
Being concerned with forest resources sustainability due to its extraction speed, Indonesia government tried to restrict forest products export by export bans during 1970s until the midle of 1980s, and by raising of export taxes since the end of 1980s ...
Setiasih Irawanti, Hariyatno Dwiprabowo
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Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance?
The phenomenon of tax education, fear-appealing, and the convenience of tax has become vital in contemporary tax revenue discourse as it is believed that non-compliance of tax has adverse implications on the revenue generation capacity, especially in ...
Alhassan Yusif Trawule +3 more
doaj +1 more source
The Effect of Corporate Income Tax of Agricultural Companies on National Budget ‒ the Case of the Slovak Republic [PDF]
Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g.
Juraj Chebeň +3 more
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The Non-Tax Revenues in the Revenue System of the State Budget of Ukraine [PDF]
The article is aimed at defining specifics of the formation of non-tax revenues, which will help to improve the system of budget financing. The types of non-tax revenues to the State budget are described as defined by the Budget Code of Ukraine, peculiarities of the accumulation of non-tax revenues to the State budget are disclosed, and a comparison of
openaire +2 more sources
The Uncertainty Evaluation of Tax Revenue Forecast in Iran, Using Fan Chart [PDF]
In this research, we tried to analyze the forecast error of the tax revenue forecasting in Iran using the Fan chart method. In this regard, using data during the period of 1974-2016 and Bayesian linear regression model, Iran’s tax revenue be forecasted ...
Ghasem Shadmani +2 more
doaj +1 more source
Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility [PDF]
Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over
Sena Kimm Gnangnon
doaj +1 more source
The main objectives of this paper is to examine the long run relationship between total expenditure, revenue (tax and nontax) and economic growth in ASEAN-5 countries namely by Malaysia, Indonesia, Thailand, Singapore and Philippines.
Zulkefly Abdul Karim +4 more
doaj +7 more sources
THE EVOLUTION OF THE ROMANIAN STATE BUDGET BETWEEN 2006 - 2021 [PDF]
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
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