Determinants of inheritance and gifts taxation in the European Union
Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a series of factors, such as the country’s affluence, political preferences, preferences for equity, aging ratio, fiscal standing of the
Kudła Janusz +4 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 Eight of a National Survey [PDF]
This report summarizes the results of the eighth year of a national random-digit-dial public opinion poll asking 1,201 respondents if they would support various tax options for raising federal transportation revenues, with a special focus on ...
Agrawal, Asha Weinstein, Nixon, Hilary
core +3 more sources
ANALYSIS OF THE ADDED TAX AS MAIN SOURCE OF STATE BUDGET INCOME IN ROMANIA AND IN THE OTHER MEMBER STATES OF THE EUROPEAN UNION [PDF]
The article includes an analysis of the revenues collected from the value added tax to the state budget both in Romania and in the other EU Member States.
CHIRCULESCU MARIA FELICIA
doaj
Initiative 1098: The Right Tax Reform for Stronger Schools and Health Care [PDF]
I-1098 will lower taxes for most state residents. The average homeowner will save $111 annually in property tax. Over 80% of businesses will be exempt from the business and occupation tax (B&O) -- retail businesses with revenues up to $1 million and ...
core
ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES [PDF]
The paper seeks to highlight the importance of tax revenues within the economy of a country and to analyze the efficiency of tax revenue collection in Romania, in the period 2010-2019, focusing on identifying the factors that determined the low ...
LINȚĂ (COMAN) MARIANA-LUMINIȚA
doaj
Environmental Taxes in the Member States of the European Union—Trends in Energy Taxes
Environmental taxes, including energy taxes, are applied in all EU Member States. They are considered important instruments in the implementation of the EU energy and climate policies.
Teresa Famulska +2 more
doaj +1 more source
AN ECONOMETRIC ANALLYSIS OF FACTORS THAT INFLUENCE TAX REVENUES EVIDENCE FROM ROMÂNIA [PDF]
The overlap of crises that most countries in the world are currently facing generates the need to increase tax revenues, so the analysis of the factors that influence tax revenues is useful and important.
PÎRVU DANIELA +1 more
doaj
Dynamics of tax revenues as an indicator of strengthening the fiscal function of taxes
The importance of the fiscal function of taxes is due to the fact that without the receipt of financial resources into the country’s budget, most of which are tax revenues, the effective and normal functioning of the state is impossible.
E. A. Naumova, A. V. Semkovskaya
doaj +1 more source
The Impact of Direct and Indirect Taxes on Economic Growth: An Empirical Study in Albania
Directly or indirectly, fiscal framework and fiscal changes in overall have an important impact in the economic growth. This paper aims to analyze the impact of direct and indirect taxes (administered by tax authorities and customs) in the gross ...
Alban Korbi, Blisard Zani
doaj
STUDY ON TAX REVENUES IN ROMANIA AS CONTRIBUTOR TO THE EUROPEAN UNION BUDGET [PDF]
Romania is a contributor to the EU budget. Some of Romania's tax revenues go to the EU budget. Romania collects adversely the taxes and fees because of tax evasion, which also affects the Community budget.
Sergiu-Bogdan CONSTANTIN +1 more
doaj

