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.
Boss, Alfred
core +7 more sources
Trade deregulation and fiscal revenue in selected Pacific Island countries. [PDF]
This paper examines the revenue implications of trade deregulation in a panel of Pacific Island countries from 2010 to 2021. First, we undertake a cross-country analysis of tax revenue, trade, and tax structure.
Keshmeer Makun, Baljeet Singh
doaj +2 more sources
The Tax Policy During the Wartime and Its Impact on the Local Budget Revenues [PDF]
The easing of tax legislation after the outbreak of war was aimed at supporting business and ensuring the functioning of the economy. However, its impact on local budget revenues was ambiguous. Some changes to the tax legislation during martial law had a
Dub Andrii R., Medynska Tetyana V.
doaj +1 more source
Dynamics of tax revenues in the budget of Ukraine and their forecast during the crisis period [PDF]
It is extremely important for the budget process to obtain accurate forecasts of potential tax revenues, especially in periods of disruption and crisis.
Oleh Skorba +3 more
doaj +1 more source
Investigation of the impact of macroeconomic variables on government tax revenues in Iran [PDF]
Tax revenues are one of the crucial components of the government's revenues, whose prediction is of great importance, and its failure to achieve will result in the government's budget deficit.
Masoud Saadat Mehr
doaj +1 more source
Brain drain: The impact on taxation and measures to combat the brain drain [PDF]
During the debt crisis the number of highly specialized Greek scientists who had migrated abroad surpassed 250,000. The reasons that led to this result include the mismatch of supply and demand for skilled human capital in Greece, the high rates of ...
Perrou Katerina, Savvaidou Katerina
doaj +1 more source
Shadow Economy and its Impact on Tax Revenues in Mojokerto City
This study aims to empirically study the effects of the allocation, distribution, and stabilization variables on the shadow economy and their impact on tax revenues. This research is descriptive-explorative and explanatory research. The research location
Harjo Lukito +1 more
doaj +1 more source
RESEARCH OF DYNAMICS AND FORECASTING THE BUDGET INCOMES FROM EXCISE TAXATION: THE UKRAINE EXPERIENCE
The purpose of the article is to determine the priority methods of forecasting the number of tax revenues from excise taxation as a source of formation of budgetary resources, taking into account the patterns of their dynamics.
Liubov Lysiak +3 more
doaj +1 more source
Real Property Tax in the Countries of Visegrad Group – Comparative View
Real property tax belongs to traditional taxes, often imposed as a local tax. The same applies to V4 countries (Slovakia, Czech Republic, Hungary, Poland), however, the budgetary significance of its revenues differs across these states and so does their ...
Anna Vartašová, Karolína Červená
doaj +1 more source
INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION
The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy.
Olesia Totska, Iryna Dmytruk
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