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19.567  Articles
1 of 1.958 pages  |  10  records  |  more records»
The purpose of the paper is to investigate the procedure of provision of economic incentives in the sphere of settlements improvement in the context of elements of development, in particular, the provision of tax privileges. Methodology. The survey is bas... see more

The aim of this work is structuring categorical-conceptual apparatus of the of the tax losses phenomenon in the state budgetary resources, namely clarification of the concepts of “tax gap”, “tax expenditures”, “tax losses”, as well as the quantification o... see more

The call for school finance reform has threatened to modify or possibly remove the current property and sales and use tax exemptions currently benefiting Texas agricultural producers.  This study utilizes a whole farm simulation model to evaluate the... see more

In this paper an overview of tax benefits granted by Estonian legal acts is given, andextent of tax benefits use by resident natural persons using the data from databasesof Estonian Tax and Customs Board (ETCB) is analyzed. Also the possibility of taxbene... see more

The purpose of the article is to study the socio-economic component of the preferential taxation of individuals. It is shown that the Tax Social Benefit is the ability of the taxpayer to reduce the calculated total monthly taxable income in the form of wa... see more

O presente trabalho busca analisar os impactos no Fundo de Participação dos Municípios (FPM) acarretados pelos incentivos e benefícios fiscais concedidos pela União Federal. A pesquisa detalha o pacto federativo e demonstra a dependência existente dos mun... see more

ResumenCon el estudio de los gastos tributarios y los incentivos, fue posible identificar quiénes son los beneficiarios con las exenciones que reducen o eliminan las cargas tributarias para los contribuyentes de los impuestos al consumo y a la renta en Co... see more

The economic impact of Value Added Tax (VAT) that was implemented in Nigeria in 1994 has generated much debate in recent times, especially with respect to its effect on the level of aggregate prices. This study empirically examines the influence of VAT on... see more

Tax incentives granted to foreign investors play the leading role in the process of attracting foreign investments. The aim of this paper is to determine how individual tax exemptions affect the operations of foreign investors in Serbia. In order to deter... see more

1 of 1.958 pages  |  10  records  |  more records»