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Tax revenue instability and tax revenue in developed and developing countries [PDF]
Purpose – This paper aims to explore the effect of non-resource tax revenue instability on non-resource tax revenue in developed and developing countries.
Sèna Kimm Gnangnon
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Expansion of low-price cigarette market and its implications for cigarette tax revenue: Evidence from Bangladesh [PDF]
Introduction In Bangladesh, a significantly lower minimum retail price and preferential ad valorem tax rate for low-price cigarettes incentivized manufacturers to avoid tax by expanding the low-price cigarettes market.
Md. Nazmul Hossain +3 more
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Polish-English Terminology of Tari Law as a Challenge for an ESP Translator [PDF]
This study attempts to examine the following phenomena: translator's experience and linguistic competence (their hierarchy) in the process of translating specialistic texts in the field of tariff law as well as the equivalence of translations in the ...
Monika Dyńska
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WORLD ECONOMIC PROBLEMS DURING THE COVID PANDEMIC
The article discusses the main economic events during the Covid pandemic that caused significant damage to various countries, it also focuses on the main findings, parameters and numeric indicators observed during the current global economic problems, as
Iago Beridze
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Contribution of VAT to economic growth: A dynamic CGE analysis
Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy.
Erero Jean Luc
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Effect of the Shadow Economy on Tax Reform in Developing Countries
The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the “structural tax reform” (STR) characterized by large episodes of tax revenue mobilization, identified by Akitoby
Sena Kimm Gnangnon
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Impact of Fiscal Expansion in South Africa - the Case of the Eastern Cape Province [PDF]
Aim/purpose - Diagnostics of fiscal challenges facing the Eastern Cape Province's (one of the nine South African provinces) economy reveals a reduction in the number of tax payers, a decrease in the Eastern Cape revenue share, a growing government ...
Kambale Kavese, Jean Luc Erero
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The effects of illicit cigarette trade in South Africa: A CGE analysis
Aim/purpose – This paper evaluates the effects of the illicit cigarette trade on the South African economy through a static Computable General Equilibrium (CGE) model.
Erero Jean Luc
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Does service sector growth influence tax revenue in Tanzania?
The study of the influence of service sector expansion on tax revenue is critical, but it has received little attention. The majority of the studies focused on how the service sector affects economic growth.
Magreth Mapunda +2 more
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Tax Competition and Tax Revenues [PDF]
It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
openaire +5 more sources

