Results 11 to 20 of about 24,426 (300)
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
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TAX REVENUE AS A DRIVER OF SUSTAINABLE DEVELOPMENT - A COMPARATIVE STUDY BETWEEN EGYPT AND FRANCE [PDF]
Journal of Environmental Science, 2022 Tax revenues are essential for sustainable development because they provide governments with independent revenues to invest in development, reduce poverty, provide public services, etc., as well as increase the state's ability to respond to the needs of ...
Samar Mahmoud shahein +2 more
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Frontiers in Psychology, 2022 Taking the tax evasion of live streamers as a reference case, this article aims to establish a tax compliance prospect theory model, in which the reference point is determined by the taxpayer's perceived compliance level. The taxpayer compliance behavior
Peng Jin, Guiping Li, Weiqing Xiong
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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
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Assessment of fiscal effort and voluntary tax compliance in Peru
Revista Finanzas y Política Económica, 2020 This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential.
Aldo Fabricio Ramirez-Zamudio +1 more
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Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2021 This research was conducted at the Agency for Revenue, Financial Management, and Regional Assets of Ponorogo Regency, which aims to make an analysis of local tax efforts (tax effort) in supporting the increase in Ponorogo Regency's Original Local ...
Arif Hartono, Yeni Alvionita
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How Tax Progression Affects Effort and Employment [PDF]
SSRN Electronic Journal, 2007 Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue-neutral change in the composition of labour taxation towards the tax with the smaller tax base will lead to the same results:
Koskela, Erkki, Schöb, Ronnie
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Tax compliance in an EFD-enabled environment: Evidence from a developing economy [PDF]
Accounting and Financial Control, 2021 The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among small business owners in the Arusha Region in Tanzania.
Agnes Elson Malima +2 more
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