Results 251 to 260 of about 13,320,210 (298)

Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts

Journal of Money Laundering Control, 2023
Purpose This paper aims to determine the tax potential of G20 countries and estimate the tax revenue they could generate. The study evaluates the effectiveness of tax revenue collection for G20 nations from 2008 to 2020 and investigates the relationship
Usama Alqalawi, Ahmad A. Alwaked, Anas Al Qudah   +2 more
semanticscholar   +1 more source

Moroccan tax potential: Econometric analysis through the tax effort

Turkish Economic Review, 2018
Abstract. This paper aims to analyse the Moroccan tax potential compared to a sample of countries (panel), relying on the tax effort concept, wich allows isolating the part of the government public levying. It is an international study, using a panel data (25 countries-26 years).
Nezha Bousselhami, M. Hamzaoui
semanticscholar   +3 more sources

Tax revenue potential and effort: Worldwide estimates using a new dataset

Economic Analysis and Policy, 2019
Domestic revenue mobilization has gained renewed attention in the post 2015 period owing in part to the “billions to trillions” drive to mobilize resources to finance the sustainable development goals.
Joseph Mawejje, R. Sebudde
semanticscholar   +1 more source

TAX LAW AND MATHEMATICAL MODELING OF THE TAX POTENTIAL OF THE REGION

SOFT MEASUREMENTS AND COMPUTING
The article examines the theoretical and applied aspects of the relationship between tax law and mathematical modeling of the tax potential of a region, which is an urgent problem of modern tax science and practice of regional management, since a reliable assessment of tax potential is a prerequisite for a reasonable allocation of inter-budget ...
Tamila Magomedovna Nintsieva, Magomed Shamkhanovich Tatayev, Anzor A. Amadaev   +2 more
openaire   +1 more source

The Potential of Financial Transactions Taxes

2013
The purpose of this paper is to examine the potentials of a range of financial transaction taxes (hereafter FTT). In the literature this term has included a wide range of different taxes: securities transaction tax, levied on transactions including equity, debt and their derivatives; currency transaction tax imposed on foreign exchange transactions ...
Philip Arestis, Malcolm Sawyer
openaire   +1 more source

Directors with foreign experience and corporate tax avoidance

Journal of Corporate Finance, 2020
Using a large sample of hand-collected directors' foreign experience data for Chinese listed companies from 2001 to 2016, we examine the impact of directors with foreign experience on corporate tax avoidance.
W. Wen, Huijie Cui, Yun Ke
semanticscholar   +1 more source

The impact of corporate governance on corporate tax avoidance—A literature review

Journal of International Accounting, Auditing and Taxation, 2019
In this article, we review recent literature (79 articles) on the impact of corporate governance on corporate tax avoidance. Applying a stakeholder-oriented view, we find that various aspects of corporate governance, such as incentive alignment between ...
J. Kovermann, Patrick Velte
semanticscholar   +1 more source

Potential Theft as an Indirect Tax [PDF]

, 1973
This theoretical model demonstrates that there is an excess burden from potential theft similar to that which results from an indirect tax with some positive probability of payment. In addition, the model shows that potential theft creates a bias for consumption to drift away from "steal-able" items to substitute items.
Cebula, Richard, Gatons, Paul
openaire  

US Tax Reform: The Potential Tax Implications for Brazilian Taxpayers

Bulletin for International Taxation, 2017
In this article, the author analyses the main corporate tax reform proposals under discussion in the United States and their potential implications for Brazilian taxpayers.
openaire   +1 more source

Tax/benefit systems and growth potential of the EU [PDF]

, 2008
The EU has ambitious goals in terms of economic performance. The goals are to be reached in combination with social cohesion and sustainable development in terms of environment. The key economic policy instruments to be used by the EU member states are comprised of taxes and benefits.
openaire   +2 more sources