Results 21 to 30 of about 430,263 (308)
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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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
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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
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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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Is Exchange Rate Volatility An Important Determinant Of Tax Revenues? Evidence From Turkey
Romanian 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
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Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [PDF]
Iranian 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
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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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The Effect of Tax Extensification on Income Tax Revenue
Acman: Accounting and Management Journal, 2023 This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present ...
Agistina Suryani +3 more
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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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The Laffer Effect of Contribution Rate: The Case Study of Iranian Social Security Organization [PDF]
فصلنامه 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
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