全部文献期刊学位论文会议报纸专利标准年鉴图书|学者科研项目
中外文文献  中文文献  外文文献
作者:Kris Bachus
来源:[J].Ecological Indicators(IF 2.89), 2016, Vol.71, pp.229-238Elsevier
摘要:Abstract(#br)In this paper, we evaluate four types of indicators that can be used for measuring the greening of a tax system: revenue-based indicators, single tax rates, aggregate tax-rate based indicators and the implicit tax rate on energy. We develop an evaluation framework, i...
作者:Kris Bachus
来源:[J].Ecological Indicators(IF 2.89), 2016, Vol.71, pp.229-238Elsevier
摘要:Abstract(#br)In this paper, we evaluate four types of indicators that can be used for measuring the greening of a tax system: revenue-based indicators, single tax rates, aggregate tax-rate based indicators and the implicit tax rate on energy. We develop an evaluation framework, i...
作者:Kevin A. DIEHL
来源:[J].Acta Universitatis Danubius: Administratio, 2015, Vol.6 (2), pp.5-11DOAJ
摘要:Tax systems can be more than just the means that governments utilize to fund their budgets. In fact, the Romanian tax system can have provisions for revenue raising, economic growth, social projects, political issues, environmental causes, ease of administration then, and judici...
作者:Haluk EGELİ , Abdulkerim EROĞLU
来源:[J].Yönetim ve Ekonomi, 2016, Vol.23 (2), pp.435-450DOAJ
摘要:... İn the study, international taxation promlems have been studied, and latter, Belgium tax system has been evaluated in this framework. In order to understand topic well, country’s tax system has studied as all. In 2000, targeted aims of the Belgian tax system reforms c...
作者:Sonja Engeli Pippin , Mehmet Serkan Tosun
来源:[J].Financial Theory and Practice, 2016, Vol.40 (4), pp.437-461DOAJ
摘要:This exploratory study takes a new look at the tax systems of countries in the Organisation of Economic Co-operation and Development (OECD). We measure a country’s tax system using time-series cross-sectional data on tax collection variables as well as a cross-sectional metr...
作者:Alia Gabriela DUȚĂ
来源:[J].Finanţe: Provocările viitorului, 2015, Vol.1 (17), pp.151-157DOAJ
摘要:Originally designed purely to meet the state's financial targets, which were subsequently added as a result of the evolution of human society, a series of economic and social objectives, the tax system is the result of thought, decision and action of the human factor, “expres...
作者:Edyta Mazurek
来源:[J].Statistika: Statistics and Economy Journal, 2014, Vol.94 (2), pp.54-61DOAJ
摘要:Kakwani and Lambert state the three axioms, which should be respected by an equitable tax system. They also proposed a measurement system to evaluate the violations of the axioms. One of the axioms, axiom 2, formulates the progression principle in income tax systems. Vernizzi...
作者:Artūras Mažeika , Aelita Skaržauskienė , Modestas Kaseliauskas ...
来源:[J].Communications of the IBIMA, 2011, Vol.2011 (436738), pp.1DOAJ
摘要:... That’s why it is meaningful to create and implement effective risk e-management models that would help tax authorities and audit companies to identify the risks of taxpayers operating in mentioned economic branches. These models would allow reacting to changes in degrees...
作者:Zhaoji Yu , Chuang Wei , Fang Hou ...
来源:[J].Discrete Dynamics in Nature and Society(IF 0.82), 2015, Vol.2015Hindawi
摘要:Academically, the research of subject database of tax system aims to set up an efficient, harmonious virtual data application environment. Subject data, in application and management, has been on demand polymerized and autonomously collaborated and has reached a balance betw...
作者:Djordje Cuzovic
来源:[J].Perspectives of Innovations, Economics and Business, 2009, Vol.3 (3-2009), pp.45DOAJ
摘要:... However, achieved results are not sufficient to provide full-fledged tax system consistent in its taxation structure and attractive to FDI.

我们正在为您处理中,这可能需要一些时间,请稍等。

资源合作:cnki.scholar@cnki.net, +86-10-82896619   意见反馈:scholar@cnki.net

×