Results 11 to 20 of about 11,322 (264)

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

Ekonomija: 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

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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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 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.
openaire   +5 more sources

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
openaire   +2 more sources

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 ...
openaire   +2 more sources

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
doaj   +1 more source

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
openaire   +2 more sources

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
doaj   +1 more source