Results 31 to 40 of about 431,279 (336)

Tax Revenue and Nigeria Economic Growth

open access: yesEuropean Journal of Social Sciences, 2020
This study examines the relationship between Tax Revenue and Nigeria Economic Growth. In order to achieve this objective, data was gathered through secondary means.
Emmanuel Onoja Eneche   +1 more
semanticscholar   +1 more source

Understanding the ‘Shadow Economy’ in SMES – a Malpractice from Indonesia, 2009-2020

open access: yesMedia Ekonomi dan Manajemen, 2022
Concerns about the shadow economy in Indonesia, estimated to have hurt GDP by around 25% per year. We try to calculate the effect of the components involved in tax revenue caused by the shadow economy because we projected it to hinder the growth of SMEs.
Diana Lestari   +2 more
doaj   +1 more source

Transfer Pricing - between Optimization and International Tax Evasion [PDF]

open access: yesRisk in Contemporary Economy, 2017
Each enterprise in the private sector aims to increase financial return, which is achieved by obtaining a the higher net profit by increasing revenue and reducing expenditure. In this endeavor, compliance with tax obligations occupy a very important role
Valentin SAVA, Manuela Violeta TUREATCA
doaj   +3 more sources

Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues

open access: yesEconomics, 2017
Abstract In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using a sample of 1,169 Spanish subsidiaries owned by foreign OECD and EU parent companies and a sample of 317 EU subsidiaries owned by Spanish parent companies, taken from the AMADEUS Database for the period 2005 to
Castillo Murciego, Ãngela   +1 more
openaire   +8 more sources

Direct Versus Indirect Taxes: Impact on Economic Growth and Total Tax Revenue

open access: yes, 2020
This study investigates the effects and consequences of both direct and indirect taxes on economic growth and total tax revenue in a panel of 51 countries over the period 1992 – 2016.
Taufik Abd Hakim
semanticscholar   +1 more source

Tax Revenue and Its Effect on Government Expenditure in Nigeria

open access: yesInternational journal of business management, 2020
be made in this research to see how the Nigerian government has been able to achieve her economic goals with her tax policies and administration and identify the various challenges of tax administration.
E. O. Olusegun, E. Omotayo, A. Olusegun
semanticscholar   +1 more source

A Descriptive Analysis of Fiji’s Tax System and Laws [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2019
Tax is a major source of revenue for many governments around the world. Fiji has adopted the world wide tax regime whereby tax residents of Fiji are to declare their worldwide income and pay tax in Fiji.
Shivneil Raj
doaj  

TAX REVENUE AND EDUCATION INFRASTRUCTURAL DEVELOPMENT IN NIGERIA [PDF]

open access: yesOradea Journal of Business and Economics
The 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

MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX)

open access: yesВестник Северо-Кавказского федерального университета, 2020
The article is devoted to the study of the possibilities of stabilizing tax revenues by creating medium-term reserves based on the most volatile non-oil and gas budget revenues. The proposed design of the tax stabilization fund allows saving some of the excess resources generated during periods of economic recovery, with a view to their subsequent use ...
A. Savtsova, D. Buklanov
openaire   +2 more sources

Analysis of the Effect of Simplified Profit Tax on SMEs at the Level of Factual Budgeted Revenues in Albania

open access: yesWSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 2022
Small and medium enterprises are very important part of Albanian Economy, they represent almost 99% of Albanian registered enterprises and generate more than 80% of jobs in the labour market. They also contribute 60-75% of Gross Domestic Product. SME-s are key elements of the Albanian economy.
Shpresa Çela   +3 more
openaire   +1 more source

Home - About - Disclaimer - Privacy