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CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION
Humanities and Social SciencesCorporate taxes are important for this study since differences in rates can lead to distortions in economic competition and relocation of capital to countries with better tax conditions.
Šimon ULIČNÝ, Alena ANDREJOVSKÁ
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Tax Rates and Tax Revenues in the Context of Tax Competitiveness [PDF]
Journal of Risk and Financial Management, 2021 The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and other indicators.
Martina Helcmanovská +1 more
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IMPROVING THE VALUE-ADDED TAX SYSTEM [PDF]
Северо-Кавказский юридический вестник, 2019 The article analyzes the problems of legal support of value added tax. The conclusion is made that the legal regulation of indirect taxation requires further improvement.
Немыкина Олеся Евгеньевна +1 more
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INCREASING SOCIAL INEQUALITY IN THE REPUBLIC OF MOLDOVA THROUGH THE LENS OF TAX INEQUITY [PDF]
Economica, 2023 This study examines the inequalities identified in the tax system of the Republic of Moldova, analysing, for the most part, the single rate of 12%, which, moreover, contributes to the accentuation of social and economic disparities, because with the
Serghei SERDUNI
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Do brazilian publicly traded companies that pay less tax create more jobs?
Revista Catarinense da Ciência Contábil, 2020 There is a widespread assumption that lower corporate taxation will lead to higher rates of job creation, but this belief may be false, as challenged by Anderson and Pizzigati (2017).
Antonio Lopo Martinez, Raimundo da Silva
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Why is the corporate tax rate lower than the personal tax rate? [PDF]
Journal of Public Economics, 2003 In many OECD countries, statutory corporate tax rates are lower than personal income tax rates. This tax rate difference is often particularly large for small firms. The present paper argues that a reduction of the corporate tax rate below the personal tax rate is an optimal tax policy if there are problems of asymmetric information between investors ...
Fuest, Clemens +2 more
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Examining the Impact of PP 23/2018 policy through the Tax Compliance Factor of Tanah Abang Traders
Jurnal Ilmiah Ilmu Administrasi Publik, 2021 This study aims to examine the factors that can affect tax compliance at Tanah Abang Market traders, which are the tax rate, perceived opportunity to evade, legal certainty, and group influence.
Wardinto P, Gunadi .
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Business tax evasion in transition economies: a cross-country panel investigation [PDF]
The European Journal of Comparative Economics, 2018 This paper uses the Business Environment and Enterprise Performance Survey data for the years 1999, 2002 and 2005 to investigate business tax evasion in 24 transition economies. We use both conventional fixed effects estimation and the recently developed
Lumir Abdixhiku, Geoff Pugh, Raj Hashi
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Water Policy, 2021 The determination of the optimal tax rate of water resources is one of the core as well as the key economic and technological issue in the ‘fee to tax’ work of water resources in China.
Gui-liang Tian, Zheng Wu, Yu-can Hu
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Ports regulation in South Africa: An equitable tax rate approach
Journal of Economic and Financial Sciences, 2022 Orientation: The Ports Regulator of South Africa (PRSA) allows South Africa’s National Ports Authority (NPA) to use a rate of return pricing methodology called the Required Revenue (RR) model to annually apply for tariff increases.
Mahesh Fakir, Mihalis G. Chasomeris
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