Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions [PDF]
This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see
Mansor, Muzainah+2 more
core
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
The Estate and Gift Tax Amendments: Revenue Act of 1942 [PDF]
Breck P. McAllister
openalex +1 more source
In February 2014, India's 14th Finance Commission added forest cover to the formula that determines the amount of tax revenue the central government distributes annually to each of India's 29 states.
Jonah Busch, Anit Mukherjee
semanticscholar +1 more source
Financial Development and Tax Revenue: How Catalytic Are Political Development and Corruption?
Increasing domestic revenue mobilization remains a challenge for many governments, particularly in low-income countries. Using a sample of East African countries, the study sets off to investigate the impact of financial development from a multi ...
John Bosco Nnyanzi+2 more
semanticscholar +1 more source
Riding the revenue roller coaster: recent trends in state government finance [PDF]
The fall in state tax revenue during the current recession and the one in 2001 highlights an increase in the variability of this source of revenue that has been observed over the past two decades or so. But states have sources of revenue other than taxes.
Tim Schiller
core
Access to Finance and Innovation in the Canadian Food Processing
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly
The source of revenue in Indonesia was divided into two: domestic revenue and foreign revenue. In this regard, tax was one of the sources of domestic revenue. The tax was also one of the largest revenue sources for Indonesia.
Rogantino Sampetua Pasaribu
doaj +1 more source
A Quest for Revenue and Tax Incidence in Uganda [PDF]
Duanjie Chen+2 more
openalex +3 more sources
Supporting strategic health purchasing: a case study of annual health budgets from general tax revenue and social health insurance in Abia state, Nigeria. [PDF]
Mbachu C+7 more
europepmc +1 more source