ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Law
Social Sciences
Education
Public health
Administration - Business
Research
Medicine / Sub specialtie
History
Architecture and Urbanism
all records (74)

Languages
English
Portuguese
Spanish
German
French

Countries
Brazil
Indonesia
USA
Spain
Chile
South Africa
Colombia
Italy
Argentina
Peru
all records (77)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
10.274  Articles
1 of 1.028 pages  |  10  records  |  more records»
La decadencia del imperio español durante el siglo XVII ha estado vinculada a un creciente descontrol fiscal y financiero de la hacienda estatal. No obstante, venimos asistiendo a una profunda renovación de esta imagen pesimista y finalista. Nuestro objet... see more

The work calls attention to a major macroeconomic fiscal illusion: that arising from the current official practice of expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic Product at ... see more

This study analyzes the effects of general elections on tax revenues and tax burden in Turkey. Approaches that have ignored the political decision mechanism, behaviors of political actors, and institutional structure have been insufficient in explaining t... see more

Under the decentralization policy, regions have the rights and obligations in arranging of themselves. Then many studies showed positive and negative impacts of fiscal decentralization in Indonesia. Regarding on this issue, this study was conducted in ana... see more

The purpose of the article is to justify the role of the fiscal strategy in ensuring macroeconomic stability and accelerating the pace of economic growth, disclose and substantiate its key objectives in the developed and transformational economies. The co... see more

Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses th... see more

To put public debt on a sustainable path, many governments face the task of enacting large fiscal consolidation followed by years of sustained primary surpluses. By estimating hazard functions for the duration of consolidations, we analyse the features of... see more

Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pric... see more

El estudio aporta evidencia empírica a favor de tres políticas para la reducción de la evasión fiscal en cuentapropistas. Primero, reducir la carga tributaria, preferiblemente mediante el reconocimiento de estos negocios como empresas y la implementación ... see more

1 of 1.028 pages  |  10  records  |  more records»