Results 211 to 220 of about 36,146 (256)
Deep mapping of structural perturbations to energetics enables precise TCR design. [PDF]
Luo S +7 more
europepmc +1 more source
Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling
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 ...
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Determinants of Tax Capacity and Tax Effort in Southern Africa: An Empirical Analysis
Applied Economics, 2021Please 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, 2023Tax 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 +3 more
openaire +1 more source
TAX CAPACITY OF THE REGION: THEORETICAL ASPECT
CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA, 2021This 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
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The capacity of governments to raise taxes
OECD Economics Department Working Papers, 2017This 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 ...
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Local budgets tax expenditures's role in formation of tax capacity [PDF]
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

