Results 31 to 40 of about 20,212 (262)

Impact of excise tax on the South African economy: A dynamic CGE approach

open access: yesJournal of Economics and Management, 2019
Aim/purpose – This paper analyses the impact of excise tax on the South African economy by means of a Dynamic Computable General Equilibrium (CGE) model.
Erero Jean Luc
doaj   +1 more source

Panel estimating effects of macroeconomic determinants on tax revenue level in European Union [PDF]

open access: yesIndustrija, 2020
The level of tax revenue represents one of the most important issues for every country, especially in extraordinary circumstances. The aim of this paper is to identify which macroeconomic determinants are important to total tax revenue in order to ...
Kalaš Branimir   +2 more
doaj  

Predicting South African Personal Income Tax - Using Holt-Winters and SARIMA [PDF]

open access: yesJournal of Economics and Management, 2018
Aim/purpose - Over estimation and under estimation of the Personal Income Tax (PIT) revenue results in an unstable economy and unreliable statistics in the public domain.
Makananisa Mangalani Peter   +1 more
doaj  

Short-term and long-term effects of foreign direct investment on tax revenue: empirical evidence from an emerging economy [PDF]

open access: yesJournal of Humanities and Applied Social Sciences
Purpose – This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana. Design/methodology/approach – The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run ...
Abubakar Musah   +2 more
doaj   +1 more source

Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities

open access: yesJournal of Business Management and Accounting, 2019
Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs).
Nur Berahim   +2 more
doaj   +1 more source

PENGARUH JUMLAH WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA TAMBORA

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2020
Directorate General of Taxation difficulties to achieve the target of tax revenue. A number of attempts were made. Through extra efforts, DJP will explore the potential tax revenue. According to Darmin Nasution, to raise the tax rate, the only way is
MIRANDA TURUSAKA SAU
doaj   +1 more source

Democracy, Urbanization, and Tax Revenue [PDF]

open access: yesStudies in Comparative International Development, 2017
During the last two centuries, taxation has not only increased dramatically in level and volume; its structure has also changed: from a heavy reliance on customs revenue in the early nineteenth century to a stronger emphasis on income taxation in the twentieth.
openaire   +2 more sources

Tax Audit and Collection on Tax Revenue

open access: yesEast Asian Journal of Multidisciplinary Research, 2023
This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan.
Jamian Purba   +2 more
openaire   +1 more source

The Impacts of Tax Revenue and Investment on the Economic Growth in Southeast Asian Countries

open access: yesJournal of Accounting and Investment, 2022
Research aims: This study focuses on the correlation between tax revenue, investment, and economic growth, taking into account the non-linear effects of tax revenue.
Hoa Thi Nguyen   +1 more
doaj   +1 more source

Income tax evasion: tax elasticity, welfare, and revenue [PDF]

open access: yesInternational Tax and Public Finance, 2020
This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output.
openaire   +2 more sources

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