Results 11 to 20 of about 33,132 (298)
Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana
SAGE Open, 2022 The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana’s efforts to improve domestic revenue mobilization.
James Atta Peprah +5 more
doaj +2 more sources
Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach. [PDF]
PLoS ONE, 2019 In this paper, we pursue an alternative method to measure the Value Added Tax gap in the European Union using the stochastic tax frontier model. We use the Value Added Tax total tax liability as the input to estimate the optimal frontier of the Value ...
Danuse Nerudova, Marian Dobranschi
doaj +3 more sources
Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel
Energies, 2021 This paper presents an energy management strategy for secondary energy sources and their optimization in the context of the tax gap on mineral oils represented by the tax gap on petrol and diesel.
Antonín Korauš +4 more
doaj +3 more sources
Expansion of low-price cigarette market and its implications for cigarette tax revenue: Evidence from Bangladesh [PDF]
Tobacco Induced DiseasesIntroduction In Bangladesh, a significantly lower minimum retail price and preferential ad valorem tax rate for low-price cigarettes incentivized manufacturers to avoid tax by expanding the low-price cigarettes market.
Md. Nazmul Hossain +3 more
doaj +2 more sources
Reappraising the Tax Gap [PDF]
, 2021 Abstract The tax gap has been described as the amount of tax jurisdictions do not collect, caused by the tax system not being appropriately complied with—in the manner intended by the tax authority—given the current tax laws in operation.
exaly +2 more sources
The Tax Redistribution Gap [PDF]
Columbia Journal of Tax LawThe tax revenue gap—the difference between how much the IRS collects in tax revenue and how much it should collect based on the text of the Internal Revenue Code—is both well-defined and well-studied. But raising revenue is just one purpose of taxation; the tax code also operates to redistribute wealth.
Baudry, Eric
core +8 more sources
The tax gap as a public management instrument: application to wealth taxes
Applied Economic Analysis, 2019 PurposeThe purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance.Design/methodology/approachThe authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and ...
Luca Salvadori, JOSÉ M Duran-Cabré
exaly +4 more sources
Mind the (tax) gap: an ethnography of a number
Journal of Cultural Economy, 2017 This article looks carefully at the making of the tax gap as a calculative practice at the Swedish Tax Agency.
Lotta Bjorklund Larsen
exaly +4 more sources
Measuring Malaysia’s Illicit Tobacco Trade: An Excise Tax Gap Analysis
Journal of Illicit Economies and Development, 2022 There is a lack of independent data regarding the illicit tobacco trade in Malaysia. Tobacco Industry (TI) commissioned data has previously been criticised for overestimating the illicit tobacco trade and for a lack of methodological transparency.
Ridzuan Kunji Koya +2 more
doaj +3 more sources
, 2020 The objective of this report is to provide a comprehensive evaluation of the tax gap in Ghana, and help the Government of Ghana identify the areas where they can increase tax revenue by improving compliance. Tax gap for corporate income tax, import tax, estimated value added tax, and potential tax revenue from formalization of informal firms were ...
World Bank
core +3 more sources