Results 1 to 10 of about 23,939 (253)
Regional tax effort in Spain [PDF]
Economics: Journal Articles, 2019 This work examines in depth the hypotheses explaining the tax capacity of regional governments, also determining their tax effort and explanatory factors.
Anabel Zárate-Marco +1 more
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Effect of the Complexity of the Customs Tax System on the Tax Effort [PDF]
Economies, 2022 This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues, public expenditure, and the capacity of the statistical system, on the efficiency of Ecuadorian Customs Administration.
Jazmín González Aguirre +1 more
doaj +5 more sources
A New Approach to Measuring Tax Effort [PDF]
Economies, 2019 This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system
Basil Dalamagas +2 more
doaj +6 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
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Determinants of Tax Revenue and Estimation of Tax Effort Trend in Iran [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2023 The significance of tax revenue as the primary source of government finance underscores the importance of accurately measuring tax efforts using unbiased methodologies.
Roghaye Shojaeddin +2 more
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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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Tax Capacity and Tax Effort: Evidence From Albanian Economy
Köz-gazdaságThe potential tax capacity is very important for assessing the tax space for policy response, especially after the COVID-19 crisis. The main objective of this paper is to study the tax capacity of the Albanian economy, relative to other transition ...
Elida Liko, Tonin Kola
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REGIONAL FISCAL INDEPENDENCE IN EAST JAVA PROVINCE POST REGIONAL AUTONOMY
Economic Journal of Emerging Markets, 2011 Fiscal dependence has been critized as one of the obstacles in the success of economic development post the regional autonomy. This paper evaluates the level of fiscal independence in districts and cities in East Java Province and the impact of General ...
Irdam Ahmad
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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
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Identifying the most important factors affecting tax evasion in Iran's economy and investigating how they affect over time [PDF]
مدلسازی اقتصادسنجی, 2023 This study aims to model tax evasion and identify how these factors affect tax evasion. The current research is in the field of applied research. To achieve this purpose, the Bayesian averaging method has been used in the period from 1370 to 1399 in ...
saeed karimi petanlar, jafar karimi
doaj +1 more source