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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 ...
Domagoj Karačić +2 more
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Analysis of Non-tax Revenue: Evidence from the European Union [PDF]
Amfiteatru Economic, 2022 The challenges states face in reducing government expenditures under certain budget constraints are putting pressure on states to increase their revenues.
Volkan Yurdadoğ +3 more
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Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
PLoS ONEThis article investigates whether China's fully digitalized electronic invoicing reform has improved tax compliance, using a staggered difference-in-differences approach. The results show that: (1) The e-invoicing reform has significantly improved firms'
Ruicui Tao, Jiakun Li
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Alberta’s Fiscal Responses to Fluctuations in Non-Renewable-Resource Revenue [PDF]
The School of Public Policy Publications, 2018 We investigate how successive Alberta governments have responded to shocks in non-renewable resource revenue over the period 1970 to 2017. Our results show that Alberta governments have increased spending by 63 cents in the fiscal year following a one ...
Ergete Ferede
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Quipukamayoc, 2022 Objective: To estimate a relation between the collection of tax revenues with those from the mining sector, with consideration of the economic recovery of the post-pandemic context in Peru.
Jhennie Neysha Coaquira Taboada +2 more
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A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues
Journal of Risk Analysis and Crisis Response (JRACR), 2023 This paper examines the impact of fiscal pressure on the degree of deviation from budgetary revenue based on provincial panel data from 2011 to 2020. The results show that fiscal pressure has a positive impact on the deviation of local government budget ...
Chen Ye
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The Relationship Between Growth, Expenditure, and Income Fiscal Policy in Turkey: ARDL-ECM Model
Maliye Çalışmaları Dergisi, 2022 The aim of the study is to analyze the effect of public revenues and expenditures on economic growth, topic that is often discussed in the theory of finance. For this purpose, rather than use total public revenues and expenditures, in the analysis, their
Mustafa Alpin Gülşen
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THE IMPACT OF PROPERTY TAXATION ON BUSINESS INVESTMENT IN ALBERTA [PDF]
The School of Public Policy Publications, 2021 When considering an increase in their non-residential property tax rates, Alberta municipalities must also take into account the adverse effects such an increase will likely have on business investment in their communities. Based on data on commercial
Bev Dahlby, Ergete Ferede, Mukesh Khanal
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AFEBI Management and Business Review, 2017 This research examines the mediating effect of capital expenditure on the relationship between regional revenues (PAD), general allocation fund (DAU), specific allocation fund (DAK), and tax sharing fund/non tax sharing (DBH) on the economic growth ...
Elsivera Elsivera, Willy Abdillah
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Управленческое консультирование, 2023 The relevance of studying the dynamics of regional tax revenues to the regional budget is conditioned by the need to analyze the budgetary and tax potentials of the Irkutsk region in the modern period, assess budgetary independence (dependence) on ...
V. N. Ushakov
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