Suchergebnisse - "TAX expenditures"

Bureaucratic Power and Tax Effort: The Case of France (1876–2017).

Autoren: Facchini, François Seghezza, Elena

Quelle: Public Finance Review. Sep2025, Vol. 53 Issue 5, p628-667. 40p.

Schlagwörter: *TAX expenditures, *TAX incidence, *TIME series analysis, *CIVIL service, PUBLIC officers

VERGİ HUKUKUNA HAKİM İLKELER ÇERÇEVESİNDE VERGİ HARCAMALARININ DEĞERLENDİRİLMESİ (Dünya ve Türkiye Uygulaması).

Alternate Title: EVALUATION OF TAX EXPENTIDURES WITHIN THE FRAMEWORK OF THE PRINCIPLES GOVERNING TAX LAW (WORLDWIDE AND TURKEY PRACTICES).

Autoren: EROL, Ahmet HAZNEDAR, Emirhan

Quelle: Financial Analysis / Mali Cozum Dergisi. eyl/eki2025, Vol. 35 Issue 191, p1447-1469. 23p.

Schlagwörter: *TAX expenditures, *TAX laws, *EXTERNALITIES, *VALUATION, POLITICAL doctrines

Geografische Kategorien: TURKEY

Politicians and Tax Policy: The Role of Preferences and Beliefs.

Autoren: Badin, María Inés Moreira, Diana Santini, Juan Francisco et al.

Quelle: National Tax Journal. Jun2025, Vol. 78 Issue 2, p437-467. 31p.

Schlagwörter: *FISCAL policy, *TAX expenditures, *LOCAL taxation, *INTERNAL revenue, *LOCAL government

Geografische Kategorien: BRAZIL

The ICT revolution and preferences for taxing top earners.

Autoren: Hope, David Limberg, Julian Weber, Nina

Quelle: Journal of European Public Policy. Apr2025, Vol. 32 Issue 4, p926-953. 28p.

Schlagwörter: *PROGRESSIVE taxation, *TAX expenditures, *FISCAL policy, *LABOR market, *TAX rates

Can fiscal transparency mitigate political budget cycles?

Autoren: Kang, Hyewon¹ (AUTHOR) hykang@fiu.edu

Quelle: Public Choice. Jan2025, Vol. 202 Issue 1, p141-166. 26p.

Schlagwörter: *TAX expenditures, *BUDGET, *STATE governments, TRANSPARENCY in government, POLITICAL science

The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles.

Autoren: Borenstein, Severin Davis, Lucas W.

Quelle: National Tax Journal. Mar2025, Vol. 78 Issue 1, p263-288. 26p.

Schlagwörter: *TAX expenditures, *TAX credits, *INCOME distribution, SOLAR panels, HEAT pumps

БЪЛГАРСКАТА ДАНЪЧНА СИСТЕМА В КОНТЕКСТА НА СТРАНИТЕ ОТ ЕВРОПЕЙСКИЯ СЪЮЗ: СРАВНИТЕЛНИ АСПЕКТИ.

Alternate Title: HE BULGARIAN TAX SYSTEM IN THE CONTEXT OF THE EUROPEAN UNION COUNTRIES: COMPARATIVE ASPECTS.

Autoren: Ненкова, Пресияна Николова, Величка Ангелов, Ангел

Quelle: Research Papers of UNWE. 2025, Issue 1, p11-41. 31p.

Schlagwörter: *TAX expenditures, *FISCAL policy, *TAX incidence, *DIRECT taxation, *CONSUMPTION tax

Geografische Kategorien: BULGARIA

Remittances and Revenue in Latin America, 1990–2017.

Autoren: Tyburski, Michael D.¹ (AUTHOR) tyburski@ksu.edu

Quelle: Studies in Comparative International Development. Mar2025, Vol. 60 Issue 1, p142-167. 26p.

Schlagwörter: *TAX expenditures, *DIRECT taxation, *INTERNAL revenue, *INCOME tax, PRESSURE groups

Inventory planning and tax incentives for charitable giving: Inventory planning and tax incentives for charitable giving: A. Arya et al.

Autoren: Arya, Anil Atanasov, Tyler Mittendorf, Brian et al.

Quelle: Review of Accounting Studies. Mar2025, Vol. 30 Issue 1, p287-310. 24p.

Schlagwörter: *TAX incentives, *TAX expenditures, *CORPORATE giving, *TAX deductions, *CHARITABLE giving, PROSOCIAL behavior

ستثمار 􀀁 التفضيلات الضريبية الداعمة للمؤسسات الصغيرة والمتوسطة ودورها في ترقية ا 2021 أنموذجا(-)حالة الجزائرللفهرة 2010

Alternate Title: Tax preferences for small and medium-sized enterprises and their role in promoting investment (The case of Algeria for the period 2010-2021 is a model).

Autoren: رابس بوعبدافى¹ RABHI70@GMAIL.COM

Quelle: Manhel Economic Journal. 2025, Vol. 8 Issue 1, p660-677. 18p.

Schlagwörter: *TAX expenditures, *SMALL business

Do tax expenditures promote private investment? The case of Morocco.

Autoren: DOGHMI, Amine¹ amine.doghmii@gmail.com

Quelle: African Journal of Business & Economic Research. Mar2025, Vol. 20 Issue 1, p41-58. 18p.

Schlagwörter: *TAX expenditures, *CONSUMPTION tax, *INTERNAL revenue, *INVESTORS, *FINANCIAL crises, *TAX incentives

YEMİNLİ MALİ MÜŞAVİRLİK SINAVI SORU TİPLERİ VE EĞİLİMLERİ: VERGİ GRUBU DIŞINDAKİ SINAVLARIN İÇERİK ANALİZİ.

Alternate Title: CERTIFIED PUBLIC ACCOUNTANT EXAMINATION QUESTION TYPES AND TRENDS: CONTENT ANALYSIS OF EXAMS OUTSIDE THE TAX GROUP.

Autoren: ÜNAL UYAR, Güler Ferhan TUTCU, Burçin

Quelle: Financial Analysis / Mali Cozum Dergisi. jan/feb2025, Vol. 35 Issue 187, p137-174. 38p.

Schlagwörter: *TAX expenditures, *ACCOUNTANTS, *ACCOUNTING, *ACCOUNTING exams, *FINANCIAL management, *MANAGERIAL accounting

Do government accountability and responsiveness enhance support for property taxes? Experimental evidence from China.

Autoren: Lü, Xiaobo Tsai, Lily L. Zhang, Ping et al.

Quelle: World Development. Oct2025, Vol. 194, pN.PAG-N.PAG. 1p.

Schlagwörter: *TAX expenditures, *TAXPAYER compliance, *PROPERTY tax, *FISCAL policy, *GOVERNMENT accountability

Geografische Kategorien: CHINA

USING THE SPONSORING RELIEF BY SMES FROM THE SILESIAN VOIVODESHIP – PILOT STUDY.

Autoren: BAGIŃSKA, Izabela¹ i.baginska@ujd.edu.pl

Quelle: Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie. 2024, Issue 205, p9-21. 13p.

Schlagwörter: *TAX expenditures, *BUSINESSPEOPLE, *SMALL business, *SOCIAL responsibility of business, *TAX laws

Harmonizing fiscal policy: Indirect taxes and global public goods.

Autoren: Lopez‐Garcia, Miguel‐Angel¹ (AUTHOR) miguelangel.lopez@uab.cat

Quelle: Review of International Economics. Nov2024, Vol. 32 Issue 5, p2095-2104. 10p.

Schlagwörter: *INDIRECT taxation, *TAX expenditures, *CONSUMPTION tax, *PUBLIC goods, INTERNATIONAL taxation

TÜRKİYE'DE VERGİ HARCAMALARININ ETKİNLİĞİ: OECD ÜLKELERI İLE KARŞILAŞTIRMALI BİR ANALİZ.

Alternate Title: THE EFFECTIVENESS OF TAX EXPENDITURES IN TURKEY: A COMPARATIVE ANALYSIS WITH OECD COUNTRIES.

Autoren: NCEL, Abidin DEMİREL, Melike Nur

Quelle: Sakarya Journal of Economics / Sakarya Iktisat Dergisi. Dec2024, Vol. 13 Issue 3, p266-285. 20p.

Schlagwörter: *TAX expenditures, *CONSUMPTION tax, *INCOME tax, *RATIO analysis, *FAMILY-owned business enterprises, *BUDGET, *SOCIAL enterprises

Impact of Understanding Tax Regulations, Fiscus Service Quality, and Tax Sanctions on Taxpayer Compliance Moderated by Risk Preference.

Autoren: Halima, Hali Siti Rahmawat, Eri Yulianto, Agung

Quelle: International Journal of Management, Accounting & Economics. Oct2024, Vol. 11 Issue 10, p1388-1415. 28p.

Schlagwörter: *TAX laws, *TAX expenditures, *TAX penalties, *QUALITY of service, *TAXPAYER compliance, STRUCTURAL equation modeling

Tax expenditures and progress to the Sustainable Development Goals.

Autoren: Masiya, Michael Hall, Stephen Murray, Stuart et al.

Quelle: Sustainable Development. Dec2024, Vol. 32 Issue 6, p6144-6162. 19p.

Schlagwörter: *TAX expenditures, *GOVERNMENT revenue, *CONSUMPTION tax, *SANITATION, INTERNATIONAL taxation, PUBLIC services

Reviews & Products: SUSTAINABLE Development Goals (United Nations)

Public Preferences Over Changes to the Composition of Government Tax Revenue.

Autoren: Barnes, Lucy de Romémont, Julia Lauderdale, Benjamin E.

Quelle: British Journal of Political Science. Oct2024, Vol. 54 Issue 4, p1457-1467. 11p.

Schlagwörter: *GOVERNMENT revenue, *TAX expenditures, *INTERNAL revenue, *BUDGET, *TAXATION, *PUBLIC opinion

Geografische Kategorien: UNITED Kingdom

Compensation and Tax Fairness: Evidence From Four Countries.

Autoren: Alvarado, Mariana^1,2 (AUTHOR) mariana.alvarado@unige.ch

Quelle: British Journal of Political Science. Oct2024, Vol. 54 Issue 4, p1023-1042. 20p.

Schlagwörter: *TAX expenditures, *GOVERNMENT aid, *STATE taxation, *PUBLIC opinion, SOCIAL psychology