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Econometrical Modelling of Profit Tax Revenue
Nonlinear Analysis, 2007 The aim of this article is to present a forecast of budget revenue from the profit tax using econometric models. The set of applied models has to be reduced to very simple models due to short time series used.
R. Rudzkis, E. Mačiulaitytė
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The Ways of Modelling and Forecasting Profit Tax Revenue in Lithuania
Ekonomika, 2006 The aim of this paper is to propose the ways of profit tax revenue modelling and forecasting when changes of the legitimate order are considered in time series modelling.
Elena Mačiulaitytė
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Does eliminating international profit shifting increase tax revenue in high-tax countries? [PDF]
Economic Modelling, 2020 Abstract We analyze under what conditions initiatives intended to eliminate profit shifting (such as the OECD BEPS action plan and the more recent European implementation of the ATAD) can be successful, given that these actions may induce multinational companies to relocate activities to low-tax countries.
P. Pieretti, Giuseppe Pulina
semanticscholar +2 more sources
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment [PDF]
International Tax and Public Finance, 2019 Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much.
P. Janský, Miroslav Palanský
semanticscholar +4 more sources
Cogent Economics & Finance, 2023 In addition to performing their basic fiscal functions, governments in developing economies are constantly challenged by new and re-emerging socioeconomic issues such as insecurity, hunger, natural disaster, collapsing infrastructure and disease ...
Olufunmilayo Olayemi Jemiluyi +1 more
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International Journal of Economic Policy Studies, 2022 This study aims to present a methodology and construct a model for estimating corporate tax revenue, which is one of the main revenues. There is a need for a new tax revenue estimation model to replace both the existing tax revenue elasticity values that
E. Shimada
semanticscholar +2 more sources
Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]
PLOS Global Public HealthThe United Nations Universal Declaration of Human Rights states that everyone is entitled to economic and social rights essential to survive and thrive (Articles 25 and 26) and everyone is entitled to a social and international order in which their ...
Rachel Etter-Phoya +4 more
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AppliedMathOptimal taxation and profit maximization are two very important problems, naturally related to one another since companies operate under a given tax system.
Zrinka Lukač +2 more
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MathematicsThe optimization of taxation and profit maximization constitute two fundamental and interconnected problems, inherently entwined as firms navigate within a given tax framework.
Zrinka Lukač +2 more
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Income tax and income tax evasion in selected countries [PDF]
Ekonomija: teorija i praksa, 2023 Profit tax is a direct tax paid by all countries in the world, and it holds a great importance because it represents a very important source of public revenue. Taxpayers fulfill their income tax obligations by submitting tax returns for specific periods.
Kovinić Nikola
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