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Tax policy of Serbia in the function of developing the economic system

Anicic, Jugoslav; Laketa, Marko; Radovic, Branka; … - In: UTMS journal of economics / University of Tourism and … 3 (2012) 1, pp. 33-43

Global mobility of capital and labour impose the issue of optimal tax structure of all countries. In some countries, direct taxes on income and profits are still dominant, while in other the main source of tax incomes are indirect taxes, primarily value added tax (VAT). Tax system of Serbia is...

Persistent link: https://www.econbiz.de/10010058706

The individual taxpayer utility function with tax optimization and fiscal fraud environment

Pankiewicz, Paweł - In: E-Finanse : finansowy kwartalnik internetowy 7 (2011) 3, pp. 52-58

, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process …) possibility of fiscal fraud in particular tax evasion, as the alternative method of reducing tax due, which has no direct … transactional costs, but involves tax litigation risk. -- taxation theory ; taxpayer utility ; tax evasion …

Persistent link: https://www.econbiz.de/10009959720

Personenverkehr in Deutschland : mobil bei hohen Kosten

Kunert, Uwe; Radke, Sabine - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 79 (2012) 24, pp. 3-12

Die hohe Mobilität der Bevölkerung trägt zur Teilhabe am Arbeitsmarkt und am gesellschaftlichen Leben bei. Dabei ist der Mobilitätsbedarf stark von der Lebenssituation abhängig; so haben Studenten und Erwerbstätige die höchste Verkehrsnachfrage. Anders als in früheren Jahrzehnten wächst...

Persistent link: https://www.econbiz.de/10010079415

Testing taxpayers´ cognitive abilities : survey-based evidence

Massarrat-Mashhadi, Nima; Sielaff, Christian - In: International journal of economic sciences and applied … 5 (2012) 1, pp. 7-22

Our paper assesses the accuracy of individuals ́tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

Persistent link: https://www.econbiz.de/10010009006

Optimal tax burden and budget system : the factor of macroeconomical stabilization

Abuselidze, George - In: Journal of applied finance & banking 2 (2012) 6, pp. 121-130

Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...

Persistent link: https://www.econbiz.de/10010118420

Tax burden and foreign direct investment : theory and practice in Vietnam

Nguyn Huu Cung; Hua, Liu - In: Advances in management & applied economics 3 (2013) 3, pp. 85-103

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to...

Persistent link: https://www.econbiz.de/10010148038