Results 31 to 40 of about 430,263 (308)

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

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

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

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]

open access: yes, 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
core   +3 more sources

The Impact of Tax Revenues on Economic Growth in Business Cycles of the Iranian Economy: An Application of the Markov Switching Model [PDF]

open access: yesاقتصاد 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
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

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

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

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