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ELIMINATION OF TAX COMPLEXITY ISSUE THROUGH FINANCIAL LITERACY [PDF]
Revista de Studii Financiare, 2023 Modern taxation systems often experience complexity and investigations have attempted to define whether the tax complexity has an impact on the compliance of taxpayers. A low level of literacy can be an obstacle in the tax system. This paper will examine
Faud Bahramov
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Comparative analysis of tax systems in Germany and Serbia [PDF]
Војно дело, 2019 The tax systems in Serbia and Germany are based on the same principles and they consist of very similar types of taxes. Both of these tax systems are decentralised in accordance with state regulations. The tax system in Germany is more developed.
Veličković Dragiša B. +1 more
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Forecasting housing prices in Turkey by machine learning methods
Aestimum, 2022 In this study, decision tree regression, artificial neural networks (ANN) and support vector machines (SVM) methods are applied by using monthly data for the period 2013-2020 in the estimation of housing sales in Turkey.
Mehmet Kayakuş +2 more
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House price prediction modeling using machine learning techniques: a comparative study
Aestimum, 2023 In the literature, there are two basic approaches regarding the determination of house prices. One of them is the prediction of house price using macroeconomic variables in the country where the house is produced, and another one is the price prediction ...
Ayten Yağmur +2 more
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Cogent Economics & Finance, 2023 Earlier studies have assumed the effect of tax systems on poverty and inequality to be symmetric by imposing linear specifications. In this study, we account for possible asymmetries by re-examining the effect of tax systems on poverty and inequality in ...
Frank Adu +3 more
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Correlation Assessment of Tax System Risk and Profitability in the Russian Regions [PDF]
Экономика региона, 2015 The subject of the article is the risk, returnm and efficiency of the tax systems in the regions of the Russian Federation. Research methods: deflating GRP and tax revenues at regional level; calculating the standard deviations; G.
Marina Yuryevna Malkina +1 more
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Risks of Regional Tax Systems and Their Portfolio Decomposition: The Case of Modern Russia
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020 The purpose of this paper is an assessment of the risk of regional tax systems at different levels of the budget system (consolidated, federal, regional and local), decomposition of this risk by sources (various taxes and tax groups) and the isolation of
Marina Malkina, Rodion Balakin
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Convergence trends of environmental taxation in European countries [PDF]
E3S Web of Conferences, 2020 The aim of the paper is to analyse peculiarities of building an environmental tax systems, examining the level of their convergent (divergent) relationships.
Vysochyna Alina +2 more
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Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems
Financial Theory and Practice, 2016 This exploratory study takes a new look at the tax systems of countries in the Organisation of Economic Co-operation and Development (OECD). We measure a country’s tax system using time-series cross-sectional data on tax collection variables as well as a
Sonja Engeli Pippin, Mehmet Serkan Tosun
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The Globar War: The EU’s Apple Tax Case
ECONOMICS, 2017 It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is
Rougé Jean-François
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