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The impact of tax policy, system, and administration on small and medium-sized enterprises in the Republic of Serbia : a statistical analysis of the situation
Adžić, Slobodan; Nestorović, Olgica; Zakić, Nebojša; … - In: Eastern European economics : EEE 61 (2023) 1, pp. 86-109
Persistent link: https://www.econbiz.de/10013484839
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Implementing a Commercial-off-the-Shelf (COTS) tax system
Cotton, Margaret; Dark, Gregory - 2017
Persistent link: https://www.econbiz.de/10011675244
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Chapter 2. Taxation and Development
Besley, Timothy; Persson, Torsten - In: Handbook of public economics : volume 5, (pp. 51-110). 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. As well as reviewing the...
Persistent link: https://www.econbiz.de/10014025495
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Principles of taxation in the United States : theory, policy, and practice
Ambrosio, Fabio - 2020 - 1 Edition.
Persistent link: https://www.econbiz.de/10013182582
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Does tax enforcement disparately affect domestic versus multinational corporations around the world?
De Simone, Lisa; Stomberg, Bridget; Williams, Brian - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2816-2845
Persistent link: https://www.econbiz.de/10014443127
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Do countries really deviate from the optimal tax system?
Sepúlveda, Cristián - In: Public finance review : PFR 51 (2023) 1, pp. 76-131
Persistent link: https://www.econbiz.de/10014233413
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Transformation of the legal mechanism of taxation as a factor of influence on strategic planning of budgetary policy : Russia case study
Tsindeliani, Imeda; Selyukov, Anatoliy; Kikavets, Vitaly; … - In: Journal of transnational management : the official … 26 (2021) 3, pp. 179-200
Persistent link: https://www.econbiz.de/10012649616
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An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy
Strauss, Helena; Schutte, Danie; Fawcett, Tyson - In: South African journal of accounting research 35 (2021) 3, pp. 239-262
Persistent link: https://www.econbiz.de/10012693725
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The institutional model of tax administration and aspects of its development
Serikova, Madina; Sembiyeva, Lyazzat; Mussina, Amina; … - In: Investment management and financial innovations 15 (2018) 3, pp. 283-293
Persistent link: https://www.econbiz.de/10012055560
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Tax revenue trends in Latin America and Asia : a comparative analysis
Aizenman, Joshua; Jinjarak, Yothin; Kim, Jungsuk; Park, … - In: Emerging markets, finance & trade : a journal of the … 55 (2019) 2, pp. 427-449
Persistent link: https://www.econbiz.de/10012210513