Results 11 to 20 of about 66,390 (264)
The Theoretical Bases for Determining the Fiscal Space of Territorial Communities in a Decentralized Environment [PDF]
Problemi Ekonomiki, 2019 The article carries out a critical analysis of the scientific definitions of the fiscal space as an economic category. The approaches to interpretation of the concept of «fiscal space» are systematized; the resource-expenditure, targeted, quantitative ...
Kvasnіi Oksana R.
doaj +1 more source
The potential of tax microdata for tax policy [PDF]
OECD Taxation Working Papers, 2019 This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used. Most empirical economics is based on survey data.
openaire +1 more source
Priorities for Strengthening Key Revenue Sources in Asia
Asian Development Review, 2023 This paper discusses the evolution of key taxes during the past 20 years in developing Asia and the fiscal challenges that the region’s economies face in light of the coronavirus disease (COVID-19) pandemic.
SANJEEV GUPTA, JOÃO TOVAR JALLES
doaj +1 more source
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020 This research aims to assess the tax potential for e-commerce, to assess the controversy about taxation rules; to assess the barriers to tax. The research approach employed was descriptive qualitative and this research can also be categorized as literary
Bambang Haryadi, Agus Sari
doaj +1 more source
Conceptual Questions of Tax Potential
Baikal Research Journal, 2022 The size and growth of the tax potential of the subjects of the Russian Federation are considered rightfully to be the most important conditions for the dynamic development of the Russian public sector. Ensuring the consistent development of the tax potential of the regions will contribute to the growth of their financial independence and increase the ...
Vyacheslav Bubnov, Natalya Okisheva
openaire +1 more source
Assessing Tax Potential of Regions [PDF]
Journal of Economics, Finance And Management Studies, 2021 This article is devoted to the consideration of methods for assessing tax potential of regions, as well as the factors impacting tax potential. The aim of the research is to review approaches designated to determining the essence of the tax potential concept, as well as to study the factors influencing thereupon.
openaire +2 more sources
Tax instruments of local budget revenue regulation
Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2021 The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets.
O. Sukach, L. Sarana, L. Gordienko
doaj +1 more source
Вестник Северо-Кавказского федерального университета, 2023 The purpose of the study is to analyze the potential tax opportunities of the North Caucasus Federal District in the conditions of sanctions in force in 2022. The methodological basis was economic and mathematical methods, mathematical modeling.
V. V. Roshchupkina
doaj +1 more source
TAX POTENTIAL OF A MUNICIPALITY
Bulletin of the Angarsk State Technical University, 2020 The features of the tax potential of the city district are studied and systematized, rec-ommendations are developed for achieving a compromise between the interests of small businesses and replenishing the budget with their own ...
openaire +2 more sources
Real Property Tax in the Countries of Visegrad Group – Comparative View
Studia Iuridica Lublinensia, 2022 Real property tax belongs to traditional taxes, often imposed as a local tax. The same applies to V4 countries (Slovakia, Czech Republic, Hungary, Poland), however, the budgetary significance of its revenues differs across these states and so does their ...
Anna Vartašová, Karolína Červená
doaj +1 more source