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investments required for development of this complex – from budgets of all levels and taxes paid by the complex to relative …
Persistent link: https://www.econbiz.de/10009324214
Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base) implications. First, we study the effect of tariff...
Persistent link: https://www.econbiz.de/10014548614
strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity …
Persistent link: https://www.econbiz.de/10009456834
Persistent link: https://www.econbiz.de/10010416304
In this paper we analyse the Romanian tax system in terms of tax structure and tax rates, in relation to countries in the geographical area of Romania, trying to configure a tax profile of the Romanian tax system. The methodology used combines the empirical analysis of statistical data and their...
Persistent link: https://www.econbiz.de/10012793535
Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries...
Persistent link: https://www.econbiz.de/10012103602
This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods. The selected informants included four tax officials, two taxpayers, tax consultants,...
Persistent link: https://www.econbiz.de/10012115818
Persistent link: https://www.econbiz.de/10012016874
Quantitative research on taxation is important to test which variables affect it and hence to identify strategies in … significance, some variables as the following influence taxation and/or its composition: Agriculture's share in gross domestic …
Persistent link: https://www.econbiz.de/10012157180
Persistent link: https://www.econbiz.de/10010878426