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21.207  Articles
1 of 2.122 pages  |  10  records  |  more records»
Abstract. Economic growth is important indicator of economic development. One of incentives to increase economic growth comes from taxes. Taxes are the easiest thing to get and do by the government. This paper aims to examine how tax structure affect... see more

The Ministry of Finance released the Synergy Program (Joint Program) in 2017, where one of the subprograms is a Joint Analysis between the Directorate General of Tax and Customs. Joint Analysis is intended to optimize state revenue, tax compliance and can... see more

The increase in electronic trading transactions, both through market places and trade transactions with goods and services originating from abroad, poses its own challenges in tax collection. Trading through the Electronic System (PMSE) on intangible taxa... see more

Estonia is a member of the European Union and is one of the border states of the EU; therefore, Estonia plays an important role in the implementation and further development of the Union's customs policy decisions. In order for all of this to work, the cu... see more

The object of research is the system of indirect taxation, in particular, the mechanisms of administration of indirect taxes. One of the most problematic places is the lack of efficiency of such taxes, affecting the volume of revenues to the Consolidated ... see more

To obtain resources to achieve a public spending is perhaps the most important activity that the State has to accomplish. Only in this way it is possible to sustain spending on infrastructure, social assistance, education, culture, national security, etc.... see more

The policy of free trading can be observed by promoting the economy competitiveness of a country through global market integration. One of the integrations that is dynamic of service policy in ease of import for export purposes (KITE) of business interest... 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 object of research is the system of indirect taxation, in particular, the mechanisms of administration of indirect taxes. One of the most problematic places is the lack of efficiency of such taxes, affecting the volume of revenues to the Consolidated ... see more

1 of 2.122 pages  |  10  records  |  more records»