Predicting South African Personal Income Tax - Using Holt-Winters and SARIMA [PDF]
Journal 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
Impact of excise tax on the South African economy: A dynamic CGE approach
Journal 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
Tax revenue mobilization episodes in developing countries
, 2020 How do countries mobilize large additions to tax revenue – defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more?
B. Akitoby +5 more
semanticscholar +1 more source
THE EFFECT OF FOREIGN DIRECT INVESTMENT ON TAX REVENUE IN DEVELOPING COUNTRIES
Jurnal BPPK (Badan Pendidikan dan Pelatihan Keuangan), 2020 The objective of this research paper is to study the effect of Foreign Direct Investment (FDI) on tax revenue in developing countries. FDI net inflow, greenfield, and brownfield FDI are selected as the independent variable, and tax revenue and its types ...
Arif Pratomo
semanticscholar +1 more source
Implementation of value added tax and it’s challenges : evidence from Bench Sheko zone, SNNPR, Ethiopia [PDF]
, 2020 Purpose: The study was conducted to assess the implementation of value added tax and related challenges the case of Bench Sheko Zone, SNNPR, Ethiopia. Methodology: The study is based on descriptive data analysis method and the collected primary data has ...
Chanie Yitbarek, Mulatie +1 more
core +1 more source
Short-term and long-term effects of foreign direct investment on tax revenue: empirical evidence from an emerging economy [PDF]
Journal of Humanities and Applied Social SciencesPurpose – 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
Direct Versus Indirect Taxes: Impact on Economic Growth and Total Tax Revenue
, 2020 This study investigates the effects and consequences of both direct and indirect taxes on economic growth and total tax revenue in a panel of 51 countries over the period 1992 – 2016.
Taufik Abd Hakim
semanticscholar +1 more source
Analysing the impact of GST on tax revenue in India : the tax buoyancy Approach [PDF]
, 2019 Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) on tax revenue in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach:
Paliwal, Udai Lal +2 more
core +3 more sources
Jurnal 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
Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly
Yurisdiksi: Jurnal Wacana Hukum dan Sains, 2023 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