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THE REVENUE GAP OF NON-TAX STATE REVENUE FROM SOCIAL FORESTRY IN LAMPUNG PROVINCE
Jurnal BelantaraOptimizing 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 gap of PNBP from SF activities in Lampung Province using a revenue gap analysis approach.
Niko Ardyanto +4 more
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Corporate tax policy and incorporation in the EU. [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaetan Nicodeme, Ruud de Mooij
core +2 more sources
TAX REVENUE AND EDUCATION INFRASTRUCTURAL DEVELOPMENT IN NIGERIA [PDF]
Oradea Journal of Business and EconomicsThe study examines the effect of tax revenues on education infrastructural development in Nigeria. Tax revenue may be the mainstay of Nigeria’s economy as countries have continually drifted towards a cleaner and friendlier environment.
Ernest Oshodin, Osasu Obaretin
doaj +1 more source
The Impact of the COVID-19 Pandemic on the Tax Revenues of West Azerbaijan Province [PDF]
پیاورد سلامت, 2023 Background and Aim: As a result of the COVID-19 pandemic, the global and Iranian economies have been affected in various ways. The tax sector seems to have reacted relatively quickly to this pandemic.
Majid Babaei +4 more
doaj
THE REVENUE SOURCES OF AIZAWL MUNICIPAL CORPORATION: TAX AND NON-TAX
EPRA International Journal of Economic and Business ReviewMunicipal corporations generate revenue from various sources to fund their operations and provide services to residents. Municipal revenue sources are broadly divided into - Tax and Non-tax revenue. Tax revenue includes property taxes, which is the collected from property owners, based on the assessed value of their properties.
null Lalthlamuana Ralte +1 more
openaire +1 more source
Effects of tax reform on Argentina's revenues [PDF]
Too often, a good tax policy proposal is considered sufficient to improve the tax system - too little consideration is given to weaknesses in tax administration, perhaps because of measurement problems.
Morisset, Jacques, Izquierdo, Alejandro
core
Growth and Volatility of Tax Revenues in Latin America [PDF]
Against the background of a notoriously high macroeconomic instability and the need to raise tax revenues to meet the demands of public spending, this paper analyzes the tradeoff between growth and volatility of tax revenues in Latin America.
Hans Fricke, Bernd Süssmuth
core
How Corporate Tax Competition Reduces Personal Tax Revenue [PDF]
Steuerwettbewerb, Steueraufkommen, Tax competition, Tax ...
Ruud A. De Mooij, Gaëtan J.A. Nicodème
core
Booms, Busts, and Gambling: Can Gaming Revenues Reduce Budget Volatility? [PDF]
Over the past 20 years, state and provincial governments in North America have expanded legal gambling opportunities to consumers. One of the primary policy goals of this expansion of gambling opportunities has been to increase government revenues ...
Victor Matheson, Brad R. Humphreys
core
Forecasting and Measuring The Impact on Non-Tax Revenue of Its Principal Determinants in Nepal
Journal of Accounting and Taxation, 2021 This study aims to examine the impact on non-tax revenue of its principal determinants like charges, fines, fees, forfeiture, dividend, principal and interest payment, income received from sales, Royalty, and sales from fixed assets. It also explores the ex-post forecasting of non-tax revenue.
openaire +2 more sources