Results 11 to 20 of about 29,231 (309)

Methodology for Quantifying the Tax Burden in the Russian Economy

open access: yesУчёт. Анализ. Аудит, 2022
The tax burden on the real sector of the economy and the income of the population in any country is the most important indicator of the prospects for business development and the attractiveness of living in it.
L. Yu. Arkhangel’skaya
doaj   +1 more source

TRENDS IN ASSESSING THE TAX BURDEN OF ORGANIZATIONS

open access: yesФинансы: теория и практика, 2017
The assessment of the tax burden on organizations has been under study since as early as the formation of the statehood and are still relevant nowadays.
I. A. Grebeshkova
doaj   +1 more source

STRATEGIC APPROACHES TO THE REVISION OF THE TAX BURDEN IN THE CONTEXT OF THE SECTORS OF THE RA ECONOMY

open access: yesInternational Journal of Innovative Technologies in Economy, 2022
The article discussed the strategic approaches to the revision of the tax burden in the context of the RA economy. accordingly, dynamic models were developed and evaluated, through which it is possible to identify the impact of the tax burden on the ...
Arthur Armen Matevosyan
doaj   +1 more source

Tax Burden and the Mismeasurement of State Tax Policy [PDF]

open access: yesPublic Finance Review, 2006
Tax Burden, defined as the ratio of total tax revenues over personal income, is frequently used to measure state tax policy. The authors analyze the empirical relationship between changes in Tax Burden and changes in tax policies from 1987 to 2000 using states’ forecasts of revenue impacts of new tax legislation.
W. Robert Reed, Cynthia L. Rogers
openaire   +4 more sources

The empirical study of the tax competition in the European Union

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007
The increase in the capital mobility forces the Member States to decrease tax burden on capital. Lower revenues from capital taxation have to be compensated by the increase in tax burden on labor.
Danuše Nerudová, Svatopluk Kapounek
doaj   +1 more source

INSTITUTIONAL AND MANAGEMENT ARRANGEMENTS OF TAX BURDEN OPTIMIZATION ON THE AGRICULTURAL ENTERPRISES

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2018
The rapid change of legal act Ukraine helps to find and detection of new factors that influence the optimization of the tax burden and economic efficiency of documestic agricultural enterprises.
S. M. Homovij   +2 more
doaj   +1 more source

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2017
The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation.
I. Moyseyenko, L. Halkiv, M. Demchyshyn
doaj   +1 more source

The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments.
Hamideh Esnaashari, Mina Nourmohammadi
doaj   +1 more source

Dimensions of tax burden: a review on OECD countries [PDF]

open access: yesJournal of Economics Finance and Administrative Science, 2020
Purpose - The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure.
Ferdi Celikay
doaj   +1 more source

Taxes, the tax administrative burden and the entrepreneurial life cycle [PDF]

open access: yesSmall Business Economics, 2019
AbstractWe present a modified version of the entrepreneurial choice model, where it is shown that the expected utility of becoming an entrepreneur is decreasing in both the levels of taxes and the tax administrative burden. We extend previous empirical findings by examining how these variables influence entrepreneurs at different stages in the ...
Braunerhjelm, Pontus   +2 more
openaire   +2 more sources

Home - About - Disclaimer - Privacy