TAX BENEFITS AS A LOSS OF BUDGET REVENUES: RISKS TO UKRAINE’S TAX SECURITY
نویسندگان
چکیده
منابع مشابه
Investigating the Impact of Tax Revenues (Tax Expenditures) on Iran's Economic Growth
Taxes constitute the main sources of government revenue on one hand and, on the other hand, are one of the most important financial policy tools and can play a key role in economic growth and development. Therefore, it is important to identify tax payment potential as a step towards achieving these revenues. However, part of the tax revenue cannot be collected for legal and illegal reasons. In ...
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Under what is known as the situs rule, a 1 percent locally levied sales tax is collected by the state but returned to the jurisdiction where the sale occurred. Thus, the situs rule gives cities an incentive to promote the location of retail businesses within their boundaries—an incentive that does not exist for residential or industrial development. Although sales taxes are a modest share of to...
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Abstract Tax is one of the main sources of financing government budget. Therefore, having a clear picture about the attainable amount of taxes are not only necessary for optimal allocation of scarce resources for tax collection, but also helps the government to develop precise tax collection programs .In this article, the structural features of the tax revenues series have first been examined ...
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ژورنال
عنوان ژورنال: Law and Society
سال: 2020
ISSN: 2078-3736
DOI: 10.32842/2078-3736/2020.3.28