Results 51 to 60 of about 33,906 (158)

Theoretical approaches to the determination of tax potential

Хабаршысы. Экономика сериясы, 2019
Tax capacity is one of the most important economic categories of tax planning process. It allows to fairly assess revenue opportunities of the budget, region’s security with own financial resources.
Ж. Казбекова, Д. Калмакова   +1 more
doaj  

Building Tax Capacity for Growth and Development

Departmental Papers
Tax capacity is fundamental to state-building and sustainable development. Achieving a tax-to-GDP ratio of at least 15 percent—endorsed by the UN’s Compromiso de Sevilla—is critical for institutional strength, financial market depth, and economic growth.
Katherine Baer, Matthieu Bellon, Matt Davies, Ruud de Mooij, Vitor Gaspar, Andrea Lemgruber, Mario Mansour, Fayçal Sawadogo, Misa Takebe, Charles Vellutini   +9 more
openaire   +1 more source

When It Rains It Pours: Political Determinants of Inflation Crises in Civil War

The Korean Journal of International Studies
This article examines how the political and institutional conditions of countries engaged in civil war affect the occurrence of inflation crises. I argue that a government’s inability to raise and collect taxes increases the likelihood of an inflation ...
doaj   +1 more source

From Bali to the Gold Coast: A Comparative Study of Digital Transformation in Tourism Taxation of Indonesia and Australia

Keunis
This quantitative study examines how digital transformation, institutional capacity, and monitoring systems drive taxpayer compliance and tourism tax performance in Bali, Indonesia, and the Gold Coast, Australia, also considering the challenges posed by ...
Fatmawati Zahroh, Ranjith Ihalanayake
doaj   +1 more source

Key Fiscal Issues and Structural Elements of State Protection in the 21st Century

Notas Económicas
The article analyzes the main components of state fiscal security amid 21st-century global challenges: market turbulence, rising debt, and external shocks.
Iaroslav Ianushevych, Tamara Hubanova
doaj   +1 more source

Impact of Knightian uncertainty on optimal government taxation and debt

Journal of Management Science and Engineering
The challenges of fiscal sustainability are often faced by most governments during the period of expansionary policies. As primary sources of fiscal revenue, tax and debt are essential for ensuring sustainable fiscal development and maintaining economic ...
Chen Fei, Renzhong Li, Luzhen Yang, Weiyin Fei, Xiaoguang Yang   +4 more
doaj   +1 more source

Tax Capacity and Growth

IMF Working Papers, 2016
Laura Jaramillo, Philippe Wingender, Vitor Gaspar   +2 more
openaire   +1 more source

FISCAL MECHANISM OF FINANCIAL SUPPORT FOR THE TOURISM SECTOR IN CONDITIONS OF MILITARY CHALLENGES

Фінансово-кредитна діяльність: проблеми теорії та практики
The purpose of the article is to substantiate the fiscal mechanism of financial support for the tourism sector in the con-text of military challenges and to quantify its impact on the tax performance of regions.
Сергій Приліпко, Наталія Васильєва, Наталія Шевченко, Олена Хаїнська, Тереза Микицей   +4 more
doaj   +1 more source

Legal conditions for the imposition of income taxes - taxation at source and in the country of residence

Journal of Modern Science
Withholding tax collection has an undoubted advantage in that the tax is paid shortly after the income has been made available to the taxpayer (paid by the payer). Withholding tax can be treated as a kind of advance payment of income tax.
Artur Grzesiak, Tomasz Wołowiec, Piotr Waszak, Tadeusz Mędzelowski, Piotr Zientarski   +4 more
doaj   +1 more source

Tax Ratio, Tax Capacity and Tax Effort in Indonesia Period 2001–2020

, 2023
Edhi Taqwa, Rita Yunus
openaire   +1 more source