Results 21 to 30 of about 28,363 (167)
Вестник Российского экономического университета имени Г. В. ПлехановаThe importance and appraisal of enterprise tax burden is underlined by its serious impact on its finance and business functioning. In order to conduct a high-quality tax controlling, cut tax risks and achieve optimal tax burden the author focuses ...
S. N. Kovalenko
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The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence
Frontiers in Psychology, 2022 The implementation of China’s mandatory corporate social responsibility (CSR) disclosure in 2008 provides us with a natural experiment setting. In this paper, we examine the effects of mandatory CSR disclosure on the levels of firms’ tax avoidance and ...
Rui Ding, Yuanyuan Cao, Yanqi Sun
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The Hierarchical Clustering of Tax Burden in the EU27 [PDF]
Journal of Competitiveness, 2015 The issue of taxation has become more important due to a significant share of the government revenue. There are several ways of expressing the tax burden of countries.
Simkova Nikola
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Taxes, tax administrative burdens and new firm formation [PDF]
Kyklos, 2014 SummaryThis paper examines the tax administrative burden and its effect on new firm formation. It is well recognized that entrepreneurship and new firm formation are critical factors in determining economic growth and development. New firm entry into the marketplace enhances welfare in two distinct ways: 1) by promoting innovation, productivity and ...
Braunerhjelm, Pontus, Eklund, Johan E.
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Shift in tax burden and its impact on economic growth in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments’ tax measure aims to consolidate public finance and promote an economic growth. The article
Irena Szarowská
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Corruption and Tax Burden: What Is the Joint Effect on Total Factor Productivity?
Economies, 2021 A common conclusion in the literature is that both corruption and taxation hamper economic growth. It is also plausible that both affect total factor productivity, which, by the famous Solow residual, is a vital driver of economic progress.
Kouramoudou Kéïta, Hannu Laurila
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COMPARATIVE REVIEW OF TAXES IN THE EUROPEAN UNION DURING THE PERIOD 1995-2007 [PDF]
Revista Romana de Economie, 2009 The tax burden has constantly increased in the countries of the European Union at the end of the 90’s, largely reflecting an expansion of the public sector.
Carmen UNGUREANU
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Economia Aplicada, 2016 This paper uses Brazilian monthly tax burden time series as an input for a study of its recent dynamic determinants. The estimates shows that tax burden reached 33,4% of GDP in 2014, which is lower than 33,6% of 2005 and without trend of growth.
Rorigo Octávio Orair +1 more
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Does tax competition make tax reform essential?
Central European Public Administration Review, 2006 Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy.
Maja Klun
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EVOLUTIONARY COMPETITION AND PROFIT TAXES: MARKET STABILITY VERSUS TAX BURDEN [PDF]
Macroeconomic Dynamics, 2018 The seminal cobweb model by Brock and Hommes reveals that fixed-point dynamics may turn into increasingly complex dynamics, as firms switch more quickly between competing expectation rules. While policy makers may be able to manage such rational routes to randomness by imposing a proportional profit tax, the stability-ensuring tax rate may cause a very
Schmitt, Noemi, Westerhoff, Frank H.
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