Results 11 to 20 of about 430,263 (308)

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

INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION

open access: yesФінансово-кредитні системи: перспективи розвитку., 2023
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
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

Tax Competition and Tax Revenues [PDF]

open access: yesIntereconomics, 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.
openaire   +5 more sources

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

Tax revenue instability and tax revenue in developed and developing countries [PDF]

open access: yesApplied 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 ...
openaire   +2 more sources

Tax reforms - taxes without tax laws [PDF]

open access: yes, 2009
This paper suggests a new tax system without tax laws, tax collection departments and tax enforcement agencies.This new tax system will be without present system’s all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax ...
Varma, Vijaya Krushna Varma
core   +1 more source

Tax Revenue and (or?) Trade Liberalization [PDF]

open access: yesIMF 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
openaire   +2 more sources

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