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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
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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
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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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Understanding Countriess Tax Effort [PDF]
SSRN Electronic Journal, 2013 This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue.
Ricardo Fenochietto, Carola Pessino
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The Implementation of Tax Management in The Effort Tax Efficiency [PDF]
EAJ (Economic and Accounting Journal), 2022 This research aims to apply tax management for tax efficiency and reliable tax data. In this research, the method used is Applied Research. The data collection techniques used are interviews and documentation. The results of this study show that PT X is a taxpayer who complies with taxation; this can be seen from tax administration or compliance tax ...
Linawati Linawati
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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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ANALISIS TAX EFFORT, EFEKTIVITAS, KONTRIBUSI DAN PERTUMBUHAN PAJAK DAERAH KOTA BENGKULU TAHUN 2011-2014 [PDF]
Jurnal Akuntansi, 2019 This study aimed to analyze the level of achievement of tax effort, effectiveness, contribution and tax growth of Bengkulu city in 2011-2014. The data used in this study are primary and secondary data obtained by taking the data and conduct interviews in
Dri Asmawanti +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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The Adequacy of State and Local Tax-Effort
Publius: The Journal of Federalism, 1972 James A. Maxwell
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