Results 1 to 10 of about 11,265 (264)

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
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The effect of tax revenues on GDP growth in Jordan [PDF]

Accounting, 2021
The research aims to identify the impact of tax revenues on the growth of the gross domestic product (GDP) in Jordan during the period 2000-2018. The research reaches a set of results, which is that the greater the value of tax revenues by one unit, the ...
AL-Tamimi, Khaled Abdalla Moh'd, Bataineh, Ashraf   +1 more
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Quantifi cation of Changes in the VAT Gap: An Econometric Approach

Gospodarka Narodowa. The Polish Journal of Economics, 2020
This article proposes an alternative methodology for estimating changes in the VAT gap that allows for their timely (quarterly) monitoring. It combines two traditions of tax modelling: calculating a discrepancy between theoretical tax liabilities and the
Karolina Konopczak
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Tax Competition and Tax Revenues [PDF]

Intereconomics, 2006
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.
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Tax revenue instability and tax revenue in developed and developing countries [PDF]

Applied Economic Analysis, 2021
Purpose This paper aims to explore the effect of non-resource tax revenue instability on non-resource tax revenue in developed and developing countries. Design/methodology/approach The analysis has used an unbalanced panel data set of 146 countries over the period 1981–2016, as well as the two-step system generalized methods of moment approach ...
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The significance of tax revenues on the volume of the government budget deficit [PDF]

Trendovi u Poslovanju, 2023
The budget is a set of all planned revenues and expenditures of individuals and corporations, institutions, the state... for a certain time frame, usually per year. We will put emphasis on the government budget. In a situation where exactly these planned
Janković Gordan
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Tax Revenue and (or?) Trade Liberalization [PDF]

IMF Working Papers, 2005
Abstract With the public finances of many developing and emerging market countries still heavily dependent on trade tax revenues, further trade liberalization may be hindered unless they are able to develop alternative sources of revenue. Against a background of, and to inform, heightened theoretical controversy as to the appropriate balance between ...
Michael Keen, Thomas Baunsgaard
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Nonlinear Relationship between Economic Growth and Tax Revenue in Turkey: Hidden Cointegration Approach

İstanbul İktisat Dergisi, 2021
The tax revenues, which constitute the most important income item of the state, provide the necessary financing for sustainable economic growth in evolved countries, development efforts in developing economies, and form the basis of social welfare ...
Gülgün Çiğdem, Merve Altaylar
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The Behavioral Elasticity of Tax Revenue [PDF]

Journal of Legal Analysis, 2019
Abstract This article presents a measure of the efficiency consequences of changes to tax policies that inform a wide range of tax law debates. Building upon recent extensions to the “elasticity of taxable income” concept, we clarify the relationship among revenue effects, administrative costs, and compliance costs. The resulting measure—
Daniel J Hemel, David A Weisbach
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The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
The literature concerned in fiscal federalism and fiscal decentralization promotes the sub‑national responsibility for sub‑national resources and spending.
Lenka Maličká
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