Results 41 to 50 of about 3,189,553 (182)
Revenue Formation Policy in the European Union Budget
Vestnik MGIMO-UniversitetaThe European Union’s post-2027 agenda raises a deceptively simple question: where will the money come from? The problem has acquired new urgency since the European Commission’s July 2025 proposal for the 2028–2034 Multiannual Financial Framework ...
M. V. Strezhneva
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Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’
China Journal of Accounting Studies, 2022 Using the implementation of “Golden Tax Phase III” as a quasi-natural experiment, we take the difference-in-differences (DID) method to examine how changes in taxation technology affect firm donations. Specifically, “Golden Tax Phase III” has reduced the
Zhi Jin, Chenghao Huang
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Estimating tax effort: new evidence from a novel dataset
Baltic Journal of EconomicsWe provide new evidence on countries’ tax effort – the gap between collected and predicted tax revenue – based on a self-constructed panel of 114 countries, covering the period from 1995 to 2020. We apply the stochastic frontier model of Kumbhakar et al.
Tatul Hayruni +2 more
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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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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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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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The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]
, 2007 For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
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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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„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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