Results 61 to 70 of about 10,527,249 (201)

Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta

open access: yesJurnal Ilmiah Akuntansi
Achieving tax revenue targets is a significant concern for the government. A lack of taxpayer knowledge about their tax obligations, coupled with frequently changing and complex tax regulations, leads to taxpayer negligence and non-compliance ...
Waluyo Waluyo
doaj   +1 more source

Elasticity and Buoyancy of the Tax System in Pakistan [PDF]

open access: yes
This paper examines the elasticity and buoyancy of the tax system for the period 1974-75–2003-04. The elasticity of the total tax revenue both with respect to the total GDP and the non-agricultural GDP base is less than unity.
Faiz Bilquees
core  

Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2009
This paper tries to identify factors that can reduce company marginal tax rate and debt tax advantage. In this order, at first Iran's tax codes were investigated and three main groups of factors that can reduce company marginal tax rate, were identified.
Seyyed-Abbas Hashemi, Mehdi Mehrabi
doaj  

Performance of bank tax revenues compared to other sectoral taxes. Evidence from Poland

open access: yes, 2023
Objectives The aim of this study is to verify the hypothesis of decreasing volatility of budget revenues obtained from the bank tax (although still high compared to traditional taxes).
Zbigniew Korzeb   +2 more
core   +1 more source

Practice of Collecting Tax and Non-Tax Payments in India

open access: yesВестник Российского экономического университета имени Г. В. Плеханова
With regard to sanction confrontation and numerous finance and economic restrictions strategic management of fiscal policy aiming at provision of stable finance earnings is becoming the most important factor of the economic development of any country ...
E. B. Shuvalova, M. S. Gordienko
doaj   +1 more source

Economic growth, corruption and tax evasion [PDF]

open access: yes
In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspector.
Raffaella Coppier, Roy Cerqueti
core  

The relationship between tax structures and income inequality

open access: yesDesarrollo y Sociedad
The global rise in income inequality has heightened interest in how fiscal policy—particularly the composition of tax revenues—affects income distribution.
Carlândia Fernandes   +3 more
doaj   +1 more source

An econometric method for estimating the tax elasticity and the impact on revenues of discretionary tax measures : applied to Malawi and Mauritius [PDF]

open access: yes
This paper develops an econometric technique that deals with shortcomings of existing methods for estimating the tax elasticity and the impact on revenues of discretionary tax measures.
Ehdaie, Jaber
core  

The Management of Non-Tax Revenue: An Evaluative Review [PDF]

open access: yesProceedings of the 5th International Conference on Community Development (AMCA 2018), 2018
Magfirah Angraini   +2 more
openaire   +1 more source

Impact of Tax and Non-Tax Government Revenue on Economic Growth of Pakistan

open access: yesJournal for Social Science Archives
With an emphasis on both tax and non-tax revenue streams over the previous 20 years, this study examines the relationship between government revenue and Pakistan's economic growth. The study investigates the dynamic relationship between revenue generation and real GDP growth using time-series econometric approaches like Granger causality analysis and ...
null Aqsa Khan   +7 more
openaire   +1 more source

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