Results 11 to 20 of about 13,320,210 (298)

TAX POTENTIAL OF A MUNICIPALITY

open access: yesBulletin 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 ...
Gul'fira Bychkova
semanticscholar   +3 more sources

Assessing Tax Potential of Regions [PDF]

open access: yesJournal 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 ...
A. Madreimov
semanticscholar   +3 more sources

EVALUATION OF THE RELATIONSHIP BETWEEN TAX POTENTIAL AND TAX BURDEN

open access: yesФинансы: теория и практика, 2017
Russian Economy under crisis conditions features deepening disparities in development of territories, intensified and aggravated budgetary problems which are arising, inter alia, due to improper methodology for assessment of tax potential in conjunction ...
V. K. Girayev
doaj   +2 more sources

Tax potential of regions and subsidies

open access: yesSiberian Financial School
A region's tax potential is the amount of taxable resources, the maximum amount of tax revenue that a region can earn with the efficient use of its available resources under current tax legislation.
N. Zotikov
semanticscholar   +2 more sources

Methodology of Assessing the Impact of Economic Uncertainty on the Formation of the Regional Budgets’ Revenues [PDF]

open access: yesЭкономика региона, 2019
The sharp increase of the impact of economic uncertainty causes the decrease in the stability of the revenue bases of the constituent entities’ budgets.
Elena Valentinovna Markina   +2 more
doaj   +1 more source

Priorities for Strengthening Key Revenue Sources in Asia

open access: yesAsian 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

Tax abuse—The potential for the Sustainable Development Goals

open access: yesPLOS Global Public Health, 2022
Governments generally provide the services that allow people to access the critical determinants of health: water, sanitation, and education. These are also Sustainable Development Goals and fundamental economic and social human rights. Studies show that governments spend more on public services and health determinants with more revenue.
Bernadette A. M. O’Hare   +6 more
openaire   +6 more sources

Tax instruments of local budget revenue regulation

open access: yesВісник 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

The potential for using excise taxes to reduce smoking [PDF]

open access: yesJournal of Health Economics, 1982
We examine the potential for reducing cigarette smoking through increases in cigarette excise taxes by estimating the price elasticity of demand for cigarettes. Using information on individual smoking behavior from the 1976 Health Interview Survey, we estimate the adult price elasticity of demand for cigarettes to be -0.42.
Eugene M. Lewit, Douglas Coate
openaire   +2 more sources

The potential of tax microdata for tax policy [PDF]

open access: yesOECD 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

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