Results 11 to 20 of about 23,939 (253)
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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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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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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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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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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The Implementation of Tax Management in The Effort Tax Efficiency
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 ...
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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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Equalisation Grants and Local Taxation: The Case of Poland
Gospodarka Narodowa. The Polish Journal of Economics, 2023 This paper uses data on real estate tax revenue obtained by Polish municipalities from 2005 to 2017 to determine whether equalisation grants discourage local governments from collecting their own revenue.
Monika Banaszewska
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