Results 21 to 30 of about 11,265 (264)

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

A Study on the Impact of Fiscal Pressure on the Deviation of Local Government Budget Revenues

open access: yesJournal 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
doaj   +1 more source

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

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   +1 more source

Digitalization as a Determinant of Tax Revenues in OECD Countries: A Static and Dynamic Panel Data Analysis [PDF]

open access: yesAthens 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
doaj   +1 more source

Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [PDF]

open access: yesIranian 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
doaj   +1 more source

The Effect of Tax Extensification on Income Tax Revenue

open access: yesAcman: 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
openaire   +1 more source

Pengaruh Sosialisasi Perpajakan dan Ekstensifikasi Pajak terhadap Penerimaan Pajak Penghasilan Orang Pribadi

open access: yesJurnal 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
doaj   +1 more source

An Analysis of the Relationship Between Taxation and Democracy: The Example of European Union Member and Candidate Countries (2010-2020)

open access: yesİktisat 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
doaj   +1 more source

Ingresos tributarios provenientes del sector minero y su relación con la recuperación económica del Perú

open access: yesQuipukamayoc, 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
doaj   +1 more source

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