FINANCIAL CONSOLIDATION OF THE ADMINISTRATIVE-TERRITORIAL ENTITY IN THE LIGHT OF DECENTRALIZATION [PDF]
Economy and Sociology, 2017 „Should we head towards ‘self-government’ required by many of the participants, would that be a selfgovernmentof the citizens or the elect representatives?
Tatiana MANOLE, Alexandru STRATAN
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The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC
Econometrica, 2023 This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low‐income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction.
Bergeron, Augustin +2 more
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برنامهریزی و بودجه, 2020 The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability.
Omid Hajati +3 more
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„TAX POTENTIAL” IN THE SYSTEM OF ECONOMIC CATEGORIES
Финансы: теория и практика, 2017 The „Tax potential” as the economic category began to be of special interest in Russia since the model of the genuine federalism was implemented. Consequently, the most administrative-territorial entities for the objective reasons have been failing to ...
D. M. Gadzhikurbanov +1 more
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Examining the Convergence of the Tax Capacity in the Selected Provinces of Iran Using Spatial Econometrics Approach [PDF]
پژوهشهای اقتصادی, 2016 Societies and governments have considered tax as one of the most important ways of public financing. Moreover, identifying new tax capacity to improve tax status and to increase tax incomes is assumed substantial.
Alireza Shakibaee +3 more
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Local Government’s Tax Practices From A Cooperative Federalism Perspective
Nepal Public Policy Review, 2021 This study analyses intergovernmental revenue policies and its practices in Nepal, specifically focusing on the role of local governments (LGs) in tax administration.
Raj Kumar Dhungana, Keshav Kumar Acharya
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Teoretické aspekty a spôsoby merania fiškálnej a daňovej kapacity územných samospráv
Ekonomika a SpoločnosťThe fiscal and tax capacity of territorial governments represent important areas of theoretical and practical research in the framework of public finances.
FILIP FLAŠKA, STANISLAV KOLOŠTA
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TAX POTENTIAL OF THE REGION, PECULIARITIES OF ITS DEVELOPMENT AND IMPLEMENTATION
Фінансово-кредитна діяльність: проблеми теорії та практики, 2017 The slowdown in economic growth highlights the problem of developing tax capacity at various levels, therefore the article is devoted to the consideration of practical aspects of the assessment of the tax potential. On the example of the Belgorod region,
O. V. Vaganova +3 more
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The Spanish Tax System and Tax Policy in Spain in the Context of the Covid-19 Pandemic Framework
Finanse i Prawo Finansowe, 2022 The purpose of this paper is to characterize the Spanish tax system and to present the main assumptions of tax policy in Spain in the context of the COVID-19 pandemic framework in order to formulate conclusions as to the desirable (or undesirable ...
Maria Supera-Markowska
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Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran [PDF]
حسابداری دولتیThe purpose of this study is to examine the aspects of different approaches to taxing international e-commerce to promote e-commerce tax efforts in Iran.
Mohammad Namazi, Naseh Haiydaryan
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