Results 31 to 40 of about 11,265 (264)

Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]

open access: yesEkonomski 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
doaj   +1 more source

Ideology and Taxation in Latin America

open access: yesEconomía, 2017
This paper examines the impact of ideology on tax revenues in Latin America, using a panel of seventeen countries from 1990 to 2010. As a first approach, a fixed-effects model is used to identify the impact of government ideology on taxation; left ...
Ernesto Stein, Lorena Caro
doaj   +1 more source

Democracy, Urbanization, and Tax Revenue [PDF]

open access: yesStudies in Comparative International Development, 2017
During the last two centuries, taxation has not only increased dramatically in level and volume; its structure has also changed: from a heavy reliance on customs revenue in the early nineteenth century to a stronger emphasis on income taxation in the twentieth.
openaire   +2 more sources

Tax Audit and Collection on Tax Revenue

open access: yesEast Asian Journal of Multidisciplinary Research, 2023
This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan.
Jamian Purba   +2 more
openaire   +1 more source

Income tax evasion: tax elasticity, welfare, and revenue [PDF]

open access: yesInternational 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.
openaire   +2 more sources

Investigating the Effect of Oil revenues on Tax revenues realization Under Conditions of Tax Rent-seeking: DSGE Approach [PDF]

open access: yesسیاست‌گذاری اقتصادی
Purpose: The oil revenue is considered a key variable in economic policies, which has always been in the focus of politicians and economists as a key variable in developing economies. Oil revenue fluctuations are one of the limitations of economic growth
somayeh ahmadi   +3 more
doaj   +1 more source

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   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

Trade deregulation and fiscal revenue in selected Pacific Island countries.

open access: yesPLoS ONE
This paper examines the revenue implications of trade deregulation in a panel of Pacific Island countries from 2010 to 2021. First, we undertake a cross-country analysis of tax revenue, trade, and tax structure.
Keshmeer Makun, Baljeet Singh
doaj   +1 more source

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