Results 11 to 20 of about 431,279 (336)
Eesti Majanduspoliitilised Väitlused, 2014 The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes
Viktor Trasberg
doaj +5 more sources
The impact of climate change on tobacco farming income in Temanggung Regency, Central Java, Indonesia [PDF]
E3S Web of Conferences, 2023 Tobacco is produced extensively in Indonesia, with the most excellent yields discovered in Temanggung Regency, located in Central Java. Climate change and increasing tobacco excise affect farmers' income. The study aims to determine the cost, profit, and
Istiyanti Eni, Wicaksono Gandhi Singgih
doaj +1 more source
Who profits from windfalls in oil tax revenue? Inequality, protests, and the role of corruption [PDF]
Journal of Economic Behavior & Organization, 2021 We investigate the relationship between oil windfalls and income inequality using the subnational data of one of the resource-richest and most unequal countries in the world – Russia. While previous literature produced contradictory findings due to the use of an aggregate measure of oil rents mainly in cross-national settings, we focus exclusively on ...
Michael Alexeev, Nikita Zakharov
openaire +3 more sources
How Is Gross Profit Margin Overestimated in China?
Journal of Mathematics, 2021 At present, the index of gross profit margin is overestimated in China. However, this problem has not attracted enough attention. This paper explores the theoretical limitations of the current revenue that lead to the overestimation of the gross profit ...
Fulei Shi +3 more
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Impact of Oil and Non-oil Tax Revenue on Economic Growth in Nigeria
International Journal of Energy Economics and Policy, 2023 This study examined the impact of oil and non-oil tax revenue on economic growth in Nigeria. few works have covered oil and non-oil taxation and the relationship of petroleum profit tax (PPT), company income tax (CIT), value-added tax (VAT) and custom ...
A. Otekunrin +5 more
semanticscholar +1 more source
Effect of Tax Revenue Generation on Economic Growth in Nigeria
International journal of business and management review, 2022 The contribution of taxation to all economies around the world cannot be exaggerated. Apart from the revenue function it performs for the government, it is also used to help the country achieve its macroeconomic goals in the areas of fiscal and monetary ...
semanticscholar +1 more source
Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach
Journal of Tax Reform, 2022 The paper aims to explore how the introduction of an electronic tax system impacts on economic growth in Nigeria. The neoclassical growth theory and Technology Acceptance Model (TAM) was used in the study.
O. Emudainohwo, O. M. Ndu
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Social Science Research Network, 2022 This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises.
C. Fuest, F. Hugger, Florian Neumeier
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Tax Revenue Forecast Errors: Wrong Predictions of the Tax Base or the Elasticity?
Social Science Research Network, 2021 In this paper, we disentangle tax revenue forecast errors into influences stemming from wrong macroeconomic assumptions and false predictions of the elasticities linking the tax base to its corresponding tax type. Across six tax types and the overall tax
Marcell Göttert, R. Lehmann
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Impact of Accelerating the Export of Nickel Prohibition on Non-Tax Revenue and National Economy
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI), 2021 The discourse on the acceleration of the nickel export ban put forward by the Indonesian Government in August 2019 triggered various reactions and responses from market players in various countries.
R. Rahadian, M. Ibadi
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