Ülkeler, kamu kesimi borçlanması yoluna gitmeksizin temel harcamaların finansmanına yönelik optimum vergi geliri elde etme çabası doğrultusunda hareket etmektedir. Pek çok ülke, sınırlı kaynaklarını etkin şekilde kullanarak ekonomik büyüme ve kalkınmada en üst seviyeye ulaşma isteği ile gelirlerini arttırmak adına verimli politikaları uygulamayı amaçlamıştır. Bu bakımdan, gelişmiş gelişmekte ol...

Many economists suggest that a cap-and-trade program and a carbon tax represent promisingmechanisms for addressing climate change. A potentially attractive feature of both policies is that they have the potential to recycle revenues in an efficient manner. In the case of cap andtrade, this would involve using auction revenues; in the case of a tax, it would involve using taxrevenues...

This paper examines the idea that the rate of inflation tends to increase nominal government expenditures faster than government revenues. it concludes that while government expenditures rise concurrently with inflation, real government revenues tend to fall based on collection tags. Empirical results using time series data for Iran support our expectations in which the longer is the delay in g...

The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments countries that offer better conditions a environment. total amount corporate revenue is therefore influenced by tax, macroeconomic other indicators. This paper assesses the importance revenues rates in context competitiveness states. aim determine impact selected indicators on...

a r t i c l e i n f o We introduce limited commitment into a standard optimal fiscal policy model in small open economies. We consider the problem of a benevolent government that signs a risk-sharing contract with the rest of the world, and that has to choose optimally distortionary taxes on labor income, domestic debt and international transfers. Both the home country and the rest of the world...

This study aims to analyze the effect of number tax audits and sanctions on income receipts through taxpayer compliance as an intervening variable at KPP Pratama Medan Timur. uses primary data by conducting direct research in field many 44 respondents a questionnaire with Likert scale. The statistical method used Path Analysis. By using SPSS 26 program. results path analysis found that: has rev...

Tax levels have important effects on cigarette prices and tax revenues. Over 70p of every pound spent on tobacco goes to the Chancellor of the Exchequer, yielding over 5 billion pounds. But the value of tobacco tax revenues have generally fallen--by 1986 they were 10% lower than at their peak in 1965, and tobacco revenue is becoming a smaller proportion of total tax receipts. The impact of a co...

The taxation of corporate profits in the United States has been one of the most widely discussed issues in the area of public finance. Corporate revenues are currently subject to double taxation. Profits are taxed first at the corporate level and then, when distributed as dividends or when capital gains are realized, taxed a second time at the individual level. The share of tax revenues from co...