Results 41 to 50 of about 33,906 (158)
SECTORAL COMPOSITION AND TAX REVENUE PERFORMANCE IN ECOWAS COUNTRIES [PDF]
Oradea Journal of Business and Economics, 2019 The study investigates sectoral composition and tax revenue performance in ECOWAS countries. Specifically, the study examines taxable capacity, tax efforts and tax structure of thirteen Economic Community of West African States (ECOWAS) countries taking ...
Nosakhare Liberty Arodoye +1 more
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Central European Public Administration Review, 2016 This study provides insights on the attributes of a tax that are measured by two different classes of progressivity indices – those defined by Kakwani (1977), Suits (1977), Stroup (2005), and Mathews (2016) and those defined by Musgrave & Thin (1948 ...
Timoty Mathews
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The Doctrine of the French Conseil Constitutionnel on the Solidarity Tax on Wealth
Revista Catalana de Dret Públic, 2014 This paper analyzes the content of French Constitutional Council (Conseil Constitutionnel) doctrine on the successive regulations on the solidarity tax on wealth (ISF).
José María Tovillas Morán
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Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2018 Based on regression equation result, local tax has negative influence to fiscal capacity so that if local tax increase IDR1 that impact decrease in fiscal cmcity equal to -27,449.
Atria Tiffany Widyaningsih
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Evaluation of Taxable Capacity of an Administrative-Territorial Unit [PDF]
Problemi Ekonomiki, 2018 The aim of the article is the revealing of the essence of taxability capacity of an administrative-territorial unit, further development of the methodological basis for assessing taxable capacity of local budgets in the context of fiscal decentralization.
Kaneva Tetiana V.
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Individual Tax Practitioners Attitudes: How to Increase Tax Capacity
Research in Applied EconomicsThe capacity of a country to collect taxes can significantly impact its economic development, regardless of its economic system and social-political order. Governments carefully consider the amount of tax revenue they need to collect when determining their short- and medium-term fiscal policy goals.
Saudin Terzic, Maja Ploco
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FUDMA Journal of Accounting and Finance Research (FUJAFR)Purpose: The revenue authorities in both developed and developing nations, including Nigeria, continue to grapple with challenges such as widespread tax evasion, low voluntary compliance, and weak technological frameworks.
Yusuf Alabi Olumoh +4 more
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International Journal of Financial StudiesThis study examines how external regulatory conditions and internal organizational capabilities shape corporate tax compliance among foreign investment enterprises (FIEs) in Azerbaijan. It develops an integrated framework that brings together enforcement-
Mubariz Mammadli +2 more
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Capacity to Mobilize Tax Revenues in Benin: Effect of Tax Fraud [PDF]
Finanţe: Provocările viitoruluiThe idea for the individual not to contribute to the mobilization of funds for the establishment of public goods comes from various attitudes. Among which, we capture that of the behavior of tax evasion.
OBASSA Adechola Damaris Electre +1 more
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Public health restrictions during the COVID-19 pandemic and the impact on international tax evasion
International Review of Economics & FinanceThe COVID-19 pandemic provides a natural experiment to examine how institutional capacity mediates tax evasion during economic shocks. Utilizing comprehensive data covering the period 2015–2020, with 9996 observations across 191 source and 38 OECD host ...
David M. Kemme +2 more
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