Results 21 to 30 of about 4,021,496 (278)
The Determinants of Tax Capacity and Tax Effort in Turkey for the Period of 1984-2012
, 2017 . We cannot think that the tax revenues, which constitute the largest portion of public revenues, can be unlimitedly collected. Hence, it has been clearly seen that the efforts to collect the taxes unlimitedly have caused social problems and crises.
E. Atsan
semanticscholar +3 more sources
FORECAST TAX CAPACITY OF CRIMEA AND SEVASTOPOL [PDF]
Krymskij Naučnyj Vestnik, 2015 This article discusses existing approaches for the refinement of the definition of «tax capacity» with the definition of criteria in this category and further classification of the tax potential of the region. From the standpoint of assessment of the tax
Tatiana Zhuravleva
doaj +1 more source
Becoming Legible to the State: The Role of Detection and Enforcement Capacity in Tax Compliance
Policy Research Working Papers, 2021 Oyebola Okunogbe
exaly +2 more sources
MODELING OF TAX EFFORT INTENSITY INDICES OF RUSSIAN REGIONS
Вестник Северо-Кавказского федерального университета, 2022 The article is devoted to the econometric assessment of the tax effort indices of Russian regions using the tools for analyzing «stochastic frontier», which allows identifying the actual level of tax capacity implementation in the revenues of the budget ...
A. Savtsova, O. Dolgov
doaj +1 more source
Institutions and tax capacity in sub-Saharan Africa
Journal of Institutional Economics, 2023 This paper contributes to research on the institutional determinants of tax capacity using annual data from 39 sub-Saharan African countries from 1985 to 2018 to construct a measure of tax capacity for each country based on the trend component of the ...
Abrams M. E. Tagem, O. Morrissey
semanticscholar +1 more source
Tax morale, fiscal capacity, and war
Annals of Public and Cooperative Economics, 2022 ABSTRACTThis paper studies the effects of mobilization for war on the development of fiscal capacity and the values of tax compliance (tax morale). We propose a dynamic setting where governments may invest resources to improve the efficiency of the fiscal apparatus and the citizens' tax morality in order to raise the necessary revenues for the defense ...
Alessandro Belmonte +2 more
openaire +3 more sources
Comparative Assessment of Regional Fiscal Capacity Calculation Approaches [PDF]
Финансовый журнал, 2020 Three basic methods are employed to assess the fiscal capacity of territories for fiscal equalization: the representative tax system method, the historical data method, and the macroeconomic indicator method.
Igor Yu. Arlashkin
doaj +1 more source
Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building
, 2021 This chapter investigates the introduction of Medium-Term Revenue Strategies (MTRS) in developing countries as part of technical assistance for tax capacity building.
Wouter Lips, Dries Lesage
semanticscholar +1 more source
Equitable Tax Effort for the Provinces of Iran: Fuzzy Logic Approach [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2015 Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity.
Majid Sameti +2 more
doaj +1 more source
Macroeconomic Determinants of Tax Revenue and Tax Effort in Southeast Asian Countries
JDE (Journal of Developing Economies), 2021 This paper analyzes macroeconomic indicators that determine tax revenues in six Southeast Asian countries during 2008 – 2019. The estimation results are then used to predict the value of taxable capacity to construct the deal of tax effort.
Prianto Budi Saptono, Gustofan Mahmud
doaj +1 more source