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The Recovering of the Finances by the State Budget
Misu, Nicoleta Barbuta - In: Economics and Applied Informatics (2006), pp. 71-74
this paper is to show how the State is able to collect its finances from the economic agents more efficient and the …
Persistent link: https://www.econbiz.de/10008692279
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FEW COORDINATES OF THE TAX INCENTIVES IN ROMANIA
COMANICIU, Carmen - In: Revista Economica 49 (2010) 1-2, pp. 20-29
Each taxpayer willingness to pay as little in taxes and duties can be materialized by the benefit provided by tax incentives. Tax incentives are an essential component of the technical elements required for sampling, and they appear as economic and social policy measures, with a stimulating...
Persistent link: https://www.econbiz.de/10008550296
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Can the removal of VAT Exemptions support the Poor? The Case of Niger
QUATREBARBES, Celine DE; BOCCANFUSO, Dorothée; SAVARD, Luc - Centre d'Études et de Recherches sur le Développement … - 2011
structures: a pure VAT structure, a structure maintaining certain exemptions, and a multiple-rate VAT structure. The model … distributional impact of the VAT differs according to the system implemented in the country. Maintaining VAT exemptions in food crop … impact of the end of exemptions compared to a single rate. …
Persistent link: https://www.econbiz.de/10008867720
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Can the removal of VAT Exemptions support the Poor? The Case of Niger
Boccanfuso, Dorothée; Quatrebarbes, Céline de; Savard, Luc - Département d'économique, Faculté d'administration - 2011
structures: a pure VAT structure, a structure maintaining certain exemptions, and a multiple-rate VAT structure. The model … distributional impact of the VAT differs according to the system implemented in the country. Maintaining VAT exemptions in food crop … impact of the end of exemptions compared to a single rate. …
Persistent link: https://www.econbiz.de/10008833958
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La reforma del impuesto al consumo de cigarrillo y tabaco elaborado: impacto sobre el recaudo
María, Mauricio Santa; Rozo, Sandra V. - FEDESARROLLO - 2007
La ley 1111 de 2006 modifico? la estructura del impuesto al consumo de cigarrillos y tabaco elaborado en Colombia. En particular, la nueva ley cambio? el tipo de impuesto a pagar, la base gravable y las tarifas de ese impuesto. Esta modificacio?n genero? una gran controversia en la industria,...
Persistent link: https://www.econbiz.de/10010945745
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Política tributaria y sus efectos sobre la distribución del ingreso en Colombia durante el siglo XX
Álvaro Díaz, Henry Laverde, John Jairo Gómez - In: REVISTA CIFE (2011)
El presente documento busca evidencias sobre la presencia de ciclos políticos partidistas u oportunistas con respecto al manejo de la política tributaria en Colombia y el efecto sobre la distribución del ingreso. Con base en un modelo econométrico se utilizan datos anuales para el período...
Persistent link: https://www.econbiz.de/10010945937
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The Relationship Between Government Revenues And Expenditures: Bootstrap Panel Granger Causality Analysis On European Countries
Bolat, Süleyman - In: Economic Research Guardian 4 (2014) 2, pp. 2-17
The objective of this paper is to test the relationship between government expenditure and revenue nexus in EU 10 countries during the period 1980-2013. This study uses the panel causality approach proposed by Kónya (2006) that take into account cross section dependency and heterogeneity across...
Persistent link: https://www.econbiz.de/10010928118
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Accounting and Fiscality in the Ottoman Empire
ISAI, Violeta; RADU, Riana Iren - In: Economics and Applied Informatics (2013) 1, pp. 53-58
The Ottoman Empire was an imperial superpower that manifested its domination in the Mediterranean zone between 1299 and 1922. At the moment of their maximum glory, the ottomans ruled over three continents, meaning 19,9 millions km2. The tax system applied during 600 years, but also the...
Persistent link: https://www.econbiz.de/10010929184
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ROMANIA’S FISCAL STRUCTURE IN VIEW OF EURO ADOPTION. A MULTIDIMENSIONAL ANALYSIS
Lazar, Maria-Isadora - In: CES Working Papers 6(1) (2014) March, pp. 97-109
The aim of this paper is to conclude whether the adoption of the single currency induced a trend of structural resemblance, and if so, to determine groups of countries with similar fiscal structures inside the Euro Area. Taking into consideration total revenues, indirect taxation, direct...
Persistent link: https://www.econbiz.de/10010929244
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Property tax and fiscal discipline in OECD countries
Presbitero, Andrea F.; Sacchi, Agnese; Zazzaro, Alberto - In: Economics Letters 124 (2014) 3, pp. 428-433
This paper investigates the effects of property taxation on fiscal discipline for a sample of OECD countries over the period 1973–2011. We find that aggregate property taxation in total tax revenues is not statistically correlated with the primary surplus-to-GDP ratio. In contrast, a greater...
Persistent link: https://www.econbiz.de/10010930740