Results 21 to 30 of about 427,701 (208)
A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues
Journal of Risk Analysis and Crisis Response (JRACR), 2023 This paper examines the impact of fiscal pressure on the degree of deviation from budgetary revenue based on provincial panel data from 2011 to 2020. The results show that fiscal pressure has a positive impact on the deviation of local government budget ...
Chen Ye
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Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]
Ekonomski Pogledi, 2021 Indirect taxes, which represent the main type of taxes in less developed countries, are a stable and predictable source of public revenues. As direct taxes have negative impact on economy and economic growth, it is predicted that in developed countries ...
Živković Aleksandra
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Jurnal Ekonomi Akuntansi dan Manajemen, 2016 This research aims to test the tax socialization on tax revenues. This research also aims to The tax extension on tax revenues. This research was conducted at the tax office pratama Wonosari.This research was conducted using saturated sample with a ...
suyanto suyanto, Kiftia Yahya
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İktisat Politikası Araştırmaları Dergisi, 2023 The aim of this study is to examine the causal relationship between the level of democratization and tax revenues in the period of 2010- 2020 in 33 European Union (EU) member and candidate countries.
Yücel Demirkılıç +2 more
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Digitalization as a Determinant of Tax Revenues in OECD Countries: A Static and Dynamic Panel Data Analysis [PDF]
Athens Journal of Business & Economics, 2021 The tax challenges of digitalization have been to the forefront of national and international discussions on public revenues in recent years. The digital transformation is seen as being an exacerbating factor in the erosion of tax bases and the shifting ...
David Hanrahan
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Quipukamayoc, 2022 Objective: To estimate a relation between the collection of tax revenues with those from the mining sector, with consideration of the economic recovery of the post-pandemic context in Peru.
Jhennie Neysha Coaquira Taboada +2 more
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What do Americans Think About Federal Tax Options to Support Public Transit, Highways, and Local Streets and Roads? Results from Year Four of a National Survey, MTI Report 12-07 [PDF]
, 2013 This report summarizes the results of year four of a national random-digit-dial public opinion poll asking 1,501 respondents if they would support various tax options for raising federal transportation revenues, with a special focus on understanding ...
Agrawal, Asha Weinstein, Nixon, Hilary
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The Impact of Tax Revenues on Economic Growth in Business Cycles of the Iranian Economy: An Application of the Markov Switching Model [PDF]
اقتصاد باثبات, 2021 In recent years, tax revenues have become particularly important due to the increase in international sanctions and the decline in oil revenues; as the most important source of income, tax revenues have an impact on economic growth.
Shiva Alizadeh +3 more
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Income tax evasion: tax elasticity, welfare, and revenue [PDF]
International Tax and Public Finance, 2020 This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output.
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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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