taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure …Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of …

important for a taxpayer to receive a deferral or installment plan for a tax payment. Investment tax credit also represents a … in the Tax Code, a slight change of which will create a more favorable climate for innovation. In some cases, it is …

The objective of this study is to test the relationship between tax pressure and economic growth in the DRC. To achieve …-term dynamics and the long-term relationship between the variables, (ii) a Scully model to determine the optimal tax rate in the DRC … the literature. Our results mainly show three important findings : (i) tax pressure negatively affects economic growth in …

The objective of this study is to test the relationship between tax pressure and economic growth in the DRC. To achieve …-term dynamics and the long-term relationship between the variables, (ii) a Scully model to determine the optimal tax rate in the DRC … the literature. Our results mainly show three important findings : (i) tax pressure negatively affects economic growth in …

The legal analysis of tax regulations is a complex and continuous process, considering that Tax Law does not operate in … policies, or state finances. In this regard, the work Tax Law (Marilena Ene, Bucharest: Solomon Publishing, 2024, ISBN: 978 …

the region. Additionally, the study evaluates the role of government fiscal interventions, such as subsidies, tax relief …

consequences. We examine the impacts of tax assignments, expenditure authority and the intergovernmental transfer system on the … efficiency of the tax system, the fiscal health of different tiers of government, and the impacts on growth and on regional …

extraction as the sale of the inherited wealth. We identify several proposals that logically derive from treating natural …