Tax Rates and Tax Revenues in the Context of Tax Competitiveness [PDF]
Journal of Risk and Financial Management, 2021 The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and other indicators.
Martina Helcmanovská +1 more
exaly +3 more sources
Government Expenditures and Tax Revenues in the United States of America
SAGE Open, 2023 This study explores the time-frequency dependency between government expenditures and tax revenues by employing the wavelet coherence approach using data from the United States of America (USA) for the period of 1960Q2 to 2019Q3.
Dervis Kirikkaleli
exaly +2 more sources
Trade deregulation and fiscal revenue in selected Pacific Island countries. [PDF]
PLoS ONEThis 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]
Problemi Ekonomiki, 2022 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]
Public and Municipal Finance, 2021 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]
جستارهای اقتصادی, 2021 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]
Anali Pravnog Fakulteta u Beogradu, 2019 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
Profit: Jurnal Administrasi Bisnis, 2023 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
Фінансово-кредитна діяльність: проблеми теорії та практики, 2022 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
Studia Iuridica Lublinensia, 2022 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