The study examines the effect of tax policies on the survival of entrepreneurship in Ondo State, Nigeria. The study employed survey research design with the population of 18 local government areas. The study adopted multi-stage sampling techniques to select the sample size of nine local...

Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes should primarily serve as an effective source of self-government revenues. Therefore, it is extremely important to identify and comprehend the motives and behaviors of...

Currently, developing the tax system and improving financial relations between the state and taxpayers are rather important aspects of reforming the economic situation and are relevant to this study. The purpose of this article is to substantiate the scientific approaches to the reform of modern...

In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To respond to global crisis that hit Hungary hard, the Bajnai government enacted a series of economic reforms and spending cuts in 2009. The Orban government elected in 2010 launched...

The article aims to determine the optimal level of tax burden in order to maximize the level of GDP. The value obtained from a regression analysis that followed the mathematical modeling of the Laffer curve is 17.39%