Results 11 to 20 of about 812,211 (252)

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

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   +2 more sources

Performance of bank tax revenues compared to other sectoral taxes. Evidence from Poland

open access: yesJournal of Modern Science, 2023
Objectives The aim of this study is to verify the hypothesis of decreasing volatility of budget revenues obtained from the bank tax (although still high compared to traditional taxes).
Paweł Robert Niedziółka   +2 more
doaj   +2 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

Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform

open access: yes, 2015
In this article, Shay argues that flat opposition to revenue increases has contributed to U.S. economic vulnerability and has had unintended effects, including contributing to increased deficits instead of smaller government.
Shay, Stephen
core   +6 more sources

The Asymmetric Effects of Tax Revenues on Government Expenditures in Iran [PDF]

open access: yesIranian Journal of Economic Studies, 2014
The tax-expenditure hypothesis posed by Milton Friedman emphasizes a positive causal relationship between government tax revenues and government expenditures.
Majid Maddah, Mahboobeh Farahati
doaj   +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

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

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

THE IMPACT OF APPLYING FINANCIAL INCLUSION ON IMPROVING TAX REVENUE IN THE CONTEXT OF ACHIEVING THE GOALS OF SUSTAINABLE DEVELOPMENT [PDF]

open access: yesJournal of Environmental Science, 2023
The study aims to clarify the role that financial inclusion plays in expanding financial services, including excluded groups that do not benefit from financial and banking services, and expanding investment projects, which leads to improving tax revenues
Abo El- Wafa A. S. Ahmed   +3 more
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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