Results 111 to 120 of about 1,384,325 (374)
World Bank Economic Review, 2018 Using cross-country data on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement implementation improves the capacity of governments to raise and spend fiscal resources through lowering tax compliance costs, improving ...
A. Kochanova, Zahid Hasnain, B. Larson
semanticscholar +1 more source
Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments [PDF]
According to the Leviathan-Model, fiscal federalism is seen as a binding constraint on a revenue-maximizing government. The competitive pressure of fiscal federalism is supposed to reduce public sector size as compared to unitary states.
Christoph A. Schaltegger +2 more
core
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
PERANAN PAJAK UNTUK MENINGKATKAN KEMANDIRIAN ANGGARAN
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan, 2009 The main subject of this paper are the role of tax revenue to central government budget and how reforms it to increase tax revenue. Financing budget deficits represent one of cause of state budget become annoyed.
Joko Waluyo
doaj
Tax Revenue and Economic Development in Nigeria
Advances in Social Sciences Research Journal, 2019 This study investigated the impact of taxation on economic development of Nigeria from 2003 to 2017.Vector Error Correction Model (VECM), Augmented Dickey-Fuller (ADF) unit root test, Autoregressive Distributed Lag (ARDL) bounds test, Jarque-Bera ...
C. Olaoye +2 more
semanticscholar +1 more source
UK Taxes and Tax Revenues: Composition and Trends
, 2018 This study looks at the composition and trends of tax revenues in the UK. It provides a brief overview of the rather complicated system of different taxes in the UK. Three main taxes--personal income tax, national insurance contributions (NICs) and value added tax (VAT)--are shown to account for about three quarters of all tax revenues and that this ...
Allan Webster, Zara Ghodsi
openaire +4 more sources
The Elasticity of Taxable Income and the Tax Revenue Elasticity [PDF]
This paper examines the joint role of the elasticity of taxable income (the effect on taxable income of a tax rise) and the revenue elasticity (the effect on revenue of a change in taxable income) in influencing the revenue effects of tax rate changes ...
John Creedy, Norman Gemmell
core
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
The Impact of Tax Revenue on Economic Growth in Turkey from 2010 to 2020
Journal of Danubian Studies and Research, 2022 This study aimed to examine and analyze the impact of tax revenue on economic growth and the relationship between tax revenue and economic growth in Turkey for the period 2010 to 2020.
Araz Waleed Hussein +1 more
doaj
STRATEGI PENINGKATAN PENERIMAAN PAJAK HOTEL DI KOTA SUKABUMI
Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan, 2017 Hotel tax is one of a local tax that has great potential to be increased as one source of local government revenue (PAD). Revenue from hotel tax in the City of Sukabumi is smaller when compared with other local taxes, so it needs strategies to increase ...
Mitha Virnawati +2 more
doaj +1 more source