Results 11 to 20 of about 427,701 (208)

Implications of the COVID-19 pandemic on tax revenues level in the Republic of Serbia [PDF]

open access: yesEkonomija: teorija i praksa, 2021
The issue of achieved tax revenues in important for every country, especially today in the conditions of the current COVID-19 pandemic. The negative effects of coronavirus are reflected in increased health and economic risk which is manifested in the ...
Kalaš Branimir
doaj   +1 more source

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

open access: yesAccounting, 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   +1 more
doaj   +1 more source

Nonlinear Relationship between Economic Growth and Tax Revenue in Turkey: Hidden Cointegration Approach

open access: yesİstanbul 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
doaj   +1 more source

Quantifi cation of Changes in the VAT Gap: An Econometric Approach

open access: yesGospodarka 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
doaj   +1 more source

How has the UK corporation tax raised so much revenue? [PDF]

open access: yes, 2004
We analyse a puzzle in the UK corporation tax: by both historic and international standards corporation tax revenues have been high while the statutory rate has been low.
Devereux, M.P., Griffith, R., Klemm, A.
core   +1 more source

The significance of tax revenues on the volume of the government budget deficit [PDF]

open access: yesTrendovi 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
doaj   +1 more source

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

open access: yesActa 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
doaj   +1 more source

Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2021
This quantitative research was conducted with a positivist paradigm to evaluate the methods that could increase tax revenues from government revenues using oil dependency reduction.
Seyedeh Zahra Mousavi
doaj   +1 more source

Is Exchange Rate Volatility An Important Determinant Of Tax Revenues? Evidence From Turkey

open access: yesRomanian Economic Journal, 2021
Is exchange rate volatility an important determinant of tax revenues? This study seeks, in the light of this question, empirical evidence on the relationship between volatility in exchange rates and tax revenues in the case of Turkey.
Sinem Koçak
doaj   +1 more source

The Laffer Effect of Contribution Rate: The Case Study of Iranian Social Security Organization [PDF]

open access: yesفصلنامه پژوهش‌های اقتصادی ایران, 2018
The Laffer curve represents a parabola relationship between tax revenues and tax rates, and identifies the tax rate that maximizes tax revenues for the government. The aim of this paper is to test whether there is such a relationship between contribution
Narges Akbarpour Roshan, Milad Shahrazi
doaj   +1 more source

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