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Successful tax reforms in the recent international experience : lessons in political economy and the nuts and bolts of increasing country tax revenue effort

Martinez-Vazquez, Jorge - 2021

Persistent link: https://www.econbiz.de/10012887704

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

What are the opinions of tax administration officials regarding tax policy reforms in Bosnia and Herzegovina?

Lazovic-Pita, Lejla; Štambuk, Ana - In: Journal of advanced research in law and economics : JARLE 7 (2016) 8/22, pp. 2106-2120

Persistent link: https://www.econbiz.de/10012117489

A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries

Starkov, Vladimir; Jin, Alexis - 2024

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

Persistent link: https://www.econbiz.de/10014575579