Results 11 to 20 of about 46,265 (304)
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
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
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
Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance
SSRN Electronic Journal, 2018 We explore the role of tax administrations in the fight against inequality through data analysis of a survey consisting of 71 questions that we have designed and sent to the tax administrations of all EU Member States. The survey focuses mainly on the capacity concerning the enforcement of tax policies aiming at combating fiscal fraud and tax avoidance
Heitmüller, F., Harari, M., Meinzer, M.
openaire +4 more sources
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
Estimating the tax capacity of goldsmiths versus physicians using the micro approach
Social Determinants of Health, 2021 Background: The aim of this study was to Estimating the tax capacity of goldsmiths versus physicians using the micro approach Method: The statistical sample included 384 selected gold dealers and physicians tax declaration since 2013 to 2019 in South ...
Amin Karkon +2 more
doaj +1 more source
Determinants of Tax Capacity for a Territory (The Case of the Russian Federal Districts)
International Journal of Technology, 2020 In this article, the tax capacity of the territories in the Russian Federation was studied. The study was conducted based on the aggregation for eight federal districts, including data on 85 subjects of the Russian Federation from 2009–2018.
Natalia Victorova +3 more
doaj +1 more source
“Getting to Denmark" from Indonesia: Starting from State Institutions or the Tax Capacity?
Journal of Indonesian Economy and Business, 2021 Introduction/Main Objectives: This paper is aimed at answering the following research questions: Where should Indonesia’s journey toward a prosperous society start from?
Heru Iswahyudi
doaj +1 more source
Measuring the Redistributive Capacity of Tax Policies
IMF Working Papers, 2021 This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the ...
Juan Carlos Benitez, Charles Vellutini
openaire +2 more sources