Results 211 to 220 of about 36,146 (256)

Deep mapping of structural perturbations to energetics enables precise TCR design. [PDF]

Cell Rep Methods
Luo S, Zhang S, Shi Y, Li J, Cai J, Shao NY, Pan Y, Li J.   +7 more
europepmc   +1 more source

Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling

Politics and Governance, 2023
This article analyses the revenue capacity at the “centre” of the EU. It first outlines major elements (“segments”) of EU “federal” fiscal capacity, both on the revenue and expenditure side, as well as on- and off-budget. It provides a new typology of taxes in a multi-level setting, based on tax ownership and decision-making on tax bases and/or rates ...
exaly   +5 more sources

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Determinants of Tax Capacity and Tax Effort in Southern Africa: An Empirical Analysis

Applied Economics, 2021
Please access the full-text of the article on the publisher's website via the doi link at the top of this ...
Zurika Robinson
exaly   +2 more sources

Building Tax Capacity in Developing Countries

Staff Discussion Notes, 2023
Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades.
Juan Carlos Benitez, Mario Mansour, Miguel Pecho, Charles Vellutini   +3 more
openaire   +1 more source

TAX CAPACITY OF THE REGION: THEORETICAL ASPECT

CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021
This article discusses the category «tax capacity of the region». The main approaches to determining the regional tax capacity and factors affecting its value have been studied.
K.E. Chuprakova, O.A. Tsepelev
openaire   +1 more source

The capacity of governments to raise taxes

OECD Economics Department Working Papers, 2017
This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the response of revenue to rates weakens as rates become higher, confirming the existence of a hump-shaped ...
openaire   +1 more source

Local budgets tax expenditures's role in formation of tax capacity [PDF]

The Problems of Economy, 2012
The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation.
Orlova Yelena N., Bykov Stepan S.
openaire