Results 21 to 30 of about 24,793 (311)
The Reform of Tax Administration [PDF]
IMF Working Papers, 1995 Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability
Anthony J. Pellechio, Vito Tanzi
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The spatial spillover effect of higher SO2 emission tax rates on PM2.5 concentration in China
Scientific Reports, 2023 In this paper, the adoption of SO2 emission tax rates higher than the legal minimum standard is regarded as a noteworthy policy reform in China (quasi-natural experiment), and a spatial Difference-in-Differences (Spatial-DID) model is constructed to test
Kaifeng Wang +3 more
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JILS (Journal of Indonesian Legal Studies), 2018 Semarang City Tax Office which has the main task to collect the tax revenue in the context of national development, then the Semarang Tax Office Associate implemented bureaucratic reform pillars in improving tax compliance.
Suwandoko Suwandoko, Rodiyah Rodiyah
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Economics of Environmental Taxes and Green Tax Reforms [PDF]
Sustainability, 2020 Environmental taxes and green tax reforms are increasingly seen as powerful tools for promoting a transition to sustainable economies [...]
José M. Labeaga, Xavier Labandeira
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Tax Reform in Brazil: a Public Choice Theory approach
Economia & Região, 2013 This article aims to analyze tax reform necessity and the barriers to the implementation of tax reform at the light of public choice theory. The research identifies the arguments that provides the explanation for the tax reform does not occur in Brazil ...
Allan Silveira dos Santos +3 more
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National Municipal Review, 1920 AbstractIn an effort to patch up the uniform general property tax Indiana further centralized her tax administration. The law of 1919 has been made a campaign issue, especially that feature which gave the state board power to review local tax rates and expenditures.
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The Impact of China’s Tax Policy Reform on the Gap between Rich and Poor [PDF]
SHS Web of ConferencesCommon prosperity is the goal that the Chinese government is constantly striving for, and the reform of the tax system is the only way to achieve this goal.
Liu Lin
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Structural Adjustment Policies and the Role of Tax Reform
Asian Development Review, 1993 Tax reform is hardly a new area in the economic agenda of developing countries. Gillis points out that there has been over 100 attempts at tax reform in developing countries since 1945.
Benjamin E. Diokno
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The Russian flat tax reform [PDF]
IMF Working Papers, 2005 Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the ...
Alexander Klemm +2 more
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TAX SYSTEM REFORM AS A CHALLENGE TO ECONOMIC REFORM: A CASE STUDY OF JORDAN
Экономика региона, 2023 Governments care about the tax system and pay attention to it not as a tool for collecting money, but rather as a tool of economic reform, so that taxes achieve their financial, economic and social goals, and then achieve tax justice and protect the ...
Санаа Масвадех
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