Results 41 to 50 of about 28,363 (167)

The measurement of ‘fiscal burden’ on GDP instead than on national net value added produced: a chapter in fiscal illusion

PSL Quarterly Review, 2013
The work calls attention to a major macroeconomic fiscal illusion: that arising from the current official practice of expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic Product at
F. FORTE
doaj   +1 more source

Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]

Int J Environ Res Public Health, 2022
Dai Q, Huang H, Zhang X, Su Y, Liu C, Li Q.   +5 more
europepmc   +1 more source

The 'Taxing Wages' Approach to Measuring the Tax Burden on Labour [PDF]

SSRN Electronic Journal, 2003
This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by ...
openaire   +3 more sources

Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
Tax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly ...
Dewi Sartika, Muhammad Arief
doaj   +1 more source

Whose Tax Burden? Whose Tax Fairness? And Whose Tax Reform?

Maine Policy Review, 1997
Current efforts to reform Maine’s tax system represent no new business, according to Christopher "Kit" St. John. In this second article in this issue about tax reform, St. John suggests the need to re-examine reform principles in Maine and, more particularly, reassess conventional wisdom that professes a relationship between tax reform and economic ...
openaire   +2 more sources

Regional differentiation of the tax burden on personal income in Canada

Вестник университета
The income of citizens reflects the degree of economic development of the country, and in the regional aspect – the degree of economic development of each region.
I. V. Mitroshin
doaj   +1 more source

How hard does the tax bite hurt? Croatian vs. European worker [PDF]

Financial Theory and Practice, 2010
The main objective of this paper is to analyse the tax burden in Croatia and to find out whether and how the size and the structure of total labour costs affect the functioning of the labour market.
Ana Grdović Gnip, Iva Tomić
doaj  

Methods and rates used to compare corporate tax burden

Littera Scripta, 2011
Tax burden is an important factor in investor’s decisions about the allocation of investment. Several methods and rates can be used for comparison of corporate taxation.
Irena Szarowská
doaj  

Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis [PDF]

ACTA VŠFS
The tax burden affects a number of areas, including the economic and financial behavior of both legal entities and individuals. The aim of the article is to classify EU countries into groups based on selected tax burden indicators. The sample consists of
Slezák, Jiří
doaj   +1 more source

Effect of the tax burden on the activities of business entities

Хабаршысы. Экономика сериясы, 2017
The formation of a fundamentally different model of interaction between government and business entities in the field of taxation has determined the necessity for consideration of the tax component in the total economic strategy of the enterprises.
М. Арзаева, Д. Садыханова   +1 more
doaj