Results 31 to 40 of about 80,628 (315)
Taxation and Development [PDF]
, 2013 The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained.
Besley, Timothy J., Persson, Torsten
openaire +2 more sources
Features of international taxation and its impact on business entities of Georgia [PDF]
arXiv, 2021 The work "International Taxation and its impact on Georgian Business Subjects" discusses the essence, types of international taxation and ways to prevent it. Object of international taxation, taxable base and rates, features based on the taxpayer. The approaches of states and its impact on the activities of business entities. The aim of the work was to
arxiv
Contemporary economic development challenges of the industry in luhansk region [PDF]
SHS Web of Conferences, 2019 The modern Ukrainian economy is characterized by significant transformational processes that are accompanied by a transition from heavy industry to the agro-industrial sector.
Klius Yuliia +3 more
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THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION
Copernican Journal of Finance & Accounting, 2022 This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation
Dominik Tschinkl +2 more
doaj +1 more source
Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System [PDF]
Облік і фінанси, 2020 The special taxation mechanism is used in the Tax Code of Ukraine as a key term in defining a simplified system of taxation, accounting and reporting, but it remains unjustified in terms of theoretical construction and semantic origin.
Viktor Synchak
doaj +1 more source
arXiv, 2021 Decomposing taxes by source (labor, capital, sales), we analyze the impact of automation on tax revenues and the structure of taxation in 19 EU countries during 1995-2016. Pre-2008, robot diffusion lead to decreasing factor and tax income, and a shift from taxes on capital to goods.
arxiv
Taxation of a GMWB Variable Annuity in a Stochastic Interest Rate Model [PDF]
ASTIN Bull. 50 (2020) 1001-1035, 2019 Modeling taxation of Variable Annuities has been frequently neglected but accounting for it can significantly improve the explanation of the withdrawal dynamics and lead to a better modeling of the financial cost of these insurance products. The importance of including a model for taxation has first been observed by Moenig and Bauer (2016) while ...
arxiv +1 more source
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
doaj +1 more source
Optimal taxation and the Domar-Musgrave effect [PDF]
arXiv, 2023 This article concerns the optimal choice of flat taxes on labor and capital income, and on consumption, in a tractable economic model. Agents manage a portfolio of bonds and physical capital while subject to idiosyncratic investment risk and random mortality.
arxiv
Lessons from history predicting a possible tax revolt in South Africa
De Jure, 2021 South Africa is experiencing harsh economic circumstances, which negatively affects the economic environment of its citizens. Literature shows that historical tax resistance or tax revolts were mostly sparked by citizens burdened by their economic living
Hanneke du Preez, Keamogetswe Molebalwa
doaj