Relevant bibliographies by topics / Direct and indirect tax

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Direct and indirect tax'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Direct and indirect tax"

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Dr., D. B. Konale. "Analytical Study of Tax Revenue Collection in India." International Journal of Advance and Applied Research 4, no. 24 (2023): 1–4. https://doi.org/10.5281/zenodo.8242374.

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Taxation is the primary source of income for the government. Taxes collected from both direct tax and indirect tax are the government’s tax revenue. Tax collection is considered as a reflection of the economic condition of any country.  This research paper is based on secondary data. In this research paper analysed total tax collection from financial year 2017-2018 to 2021-2022 in terms of direct and indirect tax. In 2021-22, the total tax revenue reached Rs.27.07 lakh crore with a record increase of 34%, this is about Rs. 5.00 lakh crore more than budget estimate. The total tax col
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Olaleye, John Olatunde, and Olabimpe Ajayi Salome. "Impact of Taxes on Revenue Generation in Nigeria (A Study of Federal Government)." International Journal of Trend in Scientific Research and Development 4, no. 1 (2019): 209–16. https://doi.org/10.5281/zenodo.3604759.

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This paper investigated the effect of taxes on revenue generation in Nigeria from 1981 to 2016, a period of thirty five 35 years and the data for the analysis were sourced from Central Bank of Nigeria's CBN, 2016 Statistical Bulletin. The variables used include total federally collected revenue as a proxy for revenue generation, labour, gross capital formation, company income tax, petroleum profit tax, personal income tax, value added tax, custom and excise tax, direct tax and indirect tax. Fully modified ordinary least squares method FMOLS was employed to determine the direction and the m
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Anon, Anon. "Direct and Indirect Tax Updates - December 2020: Indirect Taxes." Management Accountant Journal 56, no. 1 (2021): 117. http://dx.doi.org/10.33516/maj.v56i1.117-118p.

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Anon, Anon. "Direct and Indirect Tax Updates - December 2020: Direct Taxes." Management Accountant Journal 56, no. 1 (2021): 117. http://dx.doi.org/10.33516/maj.v56i1.117-117p.

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"Direct & Indirect Tax Updates - June 2022." Management Accountant Journal 57, no. 7 (2022): 115. http://dx.doi.org/10.33516/maj.v57i7.115-120p.

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Anon, Anon. "Direct & Indirect Tax Updates - October 2020." Management Accountant Journal 55, no. 11 (2020): 111. http://dx.doi.org/10.33516/maj.v55i11.111-118p.

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Kuruppuarachchi, Y. D. R., A. R. Ajward, and U. A. Kumara. "Distributional Incidence of Indirect Taxation on Consumer Groups in Sri Lanka: A Descriptive Study." Sri Lankan Journal of Banking and Finance 7, no. 1 (2024): 1–18. http://dx.doi.org/10.4038/sljbf.v7i1.51.

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This study investigates how the indirect tax burden was distributed among households under different aspects. Sri Lanka's tax structure represents more indirect tax and significantly less direct tax income. Direct taxes satisfy the equity principle of taxation, while indirect tax is violated. Direct taxes are imposed according to the ability to pay. Persons who have a higher income will pay a higher rate of income tax, and persons who have less income will pay a lower rate of income tax. Unlike direct taxes, indirect taxes are paid by both rich and poor persons irrespective of their income lev
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MOURFOU, Aïchatou, and Idrissa Mohammed OUEDRAOGO. "Effet redistributif de la mobilisation des recettes fiscales dans les pays de l’UEMOA." Revue d’Economie Théorique et Appliquée 13, no. 1 (2023): 41–58. http://dx.doi.org/10.62519/reta.v13n1a3.

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Résumé : L’objectif de cette étude est d’analyser l’effet des différents types de recettes fiscales (la pression fiscale totale, la pression fiscale directe, la pression fiscale domestique indirecte et la pression fiscale commerciale) sur les inégalités de revenus dans les pays de l’Union Economique et Monétaire Ouest Africaine (UEMOA) de 1996-2015. En utilisant les doubles moindres carrées (2SLS), les estimations indiquent qu’une hausse du niveau des recettes fiscales totales ainsi que des recettes fiscales directes permettent une réduction significative des inégalités de revenus. Cependant,
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Cattel, Y. C., W. J. G. Paardekooper, M. Van Ven, and A. van Esdonk. "Tax Considerations for the European Union’s Digital Single Market Strategy." Intertax 44, Issue 6/7 (2016): 513–24. http://dx.doi.org/10.54648/taxi2016041.

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In this article, the authors analyse the EU concept of the Digital Single Market from an Indirect Tax and Direct Tax perspective. The analysis will focus on the current status quo and will discuss the recently proposed EU plans to design robust Indirect Tax and Direct Tax rules, as well as regulations for the future. The authors propose ideas and solutions that can be taken into account by the Commission and various stakeholders in an open debate to optimize the legislation for all parties involved. These ideas share the same common ground for Indirect Tax and Direct Tax. Where deemed necessar
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Krykhivska, Nataliia О., and Tetiana M. Oryshchyn. "The Fiscal Role of Direct Taxes in the Formation of Budget Revenues." Business Inform 10, no. 561 (2024): 404–11. https://doi.org/10.32983/2222-4459-2024-10-404-411.

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The article is aimed at studying the role of direct taxes in the formation of budget revenues of Ukraine, analyzing the ratio of direct and indirect taxes in the structure of tax revenues, as well as developing recommendations for improving tax policy to ensure stable economic development of the country. The article analyzes the dynamics of tax revenues in the context of direct and indirect taxes over the past 5 years, which shows that a significant impact on the decrease in the volume of aggregate tax payments for 2022 is the decrease in indirect taxes for the same period. Furthermore, the es
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Dissertations / Theses on the topic "Direct and indirect tax"

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Balabushko, Oleksii, Sebastian Beer, Jan Loeprick, and Felipe Vallada. "The direct and indirect costs of tax treaty policy - Evidence from Ukraine." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5402/1/SSRN%2Did2922156.pdf.

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This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend, interest, and royalty payments) at an aggregate level. The analysis finds important direct revenue costs linked to treaty restrictions on taxing rights, especially for flows into a few major investment hubs. However, high elasticities of income flows also suggest that increases in withholding rates at the individual treaty partner level would not necessarily result in more revenue collec
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Joosub, Asif. "A comparison of the tax efficiency of direct versus indirect investment into South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/27262.

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Multinational enterprises are continuously in search of investment opportunities to grow their businesses. For over two decades South Africa, being one of the economic powerhouses of Africa, has been one such target for global investors. A company planning to invest in South Africa will attempt to identify the most appropriate way to do so, for tax and non-tax reasons. However, tax consequences are one of the main factors influencing the decision of an investor. While certain companies choose to invest directly into the target country, the majority choose to set up a holding company outside of
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Šemetienė, Siga. "Teoriniai ir praktiniai mokesčių sistemos formavimo aspektai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_161805-09159.

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Išanalizuota dabartinė Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, laikinąjį socialinį, pridėtinės vertės bei akcizų mokesčius, atskleisti pagrindinių mokesčių trūkumai ir pateikti pasiūlymai mokesčių sistemai tobulinti, darbe išdėstytos pagrindinės mintys apie valstybės mokesčius bei jų paskirtį, apžvelgiami mokesčių sistemos ypatumai, nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, mokesčių teorijos, apmokestinimo principai ir riba, pateikiama Lietuvos Respu
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Євченко, Н. Г. "Досвід податкового регулювання банківської діяльності країн ЄС". Thesis, Державна податкова адміністрація України, Національний університет ДПС України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60684.

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Визначено характерні особливості сучасної практики оподаткування банків у країнах ЄС. Розглянуто тенденції податкової політики в після кризовий період та проблемні питання запровадження банківського збору та податку на фінансові операції. The characteristic features of modern practice of taxation of banks are certain in the countries of EU. The tendencies of tax policy are considered in post crisis period and problem questions of input of bank tax and tax on financial operations.<br>Для ефективного функціонування банків важливе значення має зовнішнє середовище, яке представлене низкою факт
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Afanasieva, Inna Ivanovna, and Natalia Ivanovna Palamarchuk. "Tax policy of Ukraine: national features and directions of improvement." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53709.

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1. Afanasieva I.I. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN =1&S21FMT= ASP_meta& C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3. 2. Voronska OO Taxes in Ukraine: from theory to practice: Training course. - К.: Accent PP. - 2018. - 464 p.<br>The role of the tax system and tax policy, basic principles and types of taxes are ana
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Al, Arja Rabih. "La fiscalité directe au Liban : Histoire et processus d'une modernisation." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30046/document.

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Plusieurs cultures se sont mêlées à la conception du système fiscal actuel au Liban. Ce système cédulaire, inchangeable depuis les années cinquante, se caractérise par la prédominance des impôts indirects reflétant une difficulté à atteindre l’assiette des impôts directs.C’est dans cette perspective qu’une révision intégrale du système fiscal Libanais s’avère cruciale. Cette révision doit tenir en compte les spécificités de l’économie libanaise basée sur les secteurs du tourisme et des finances et caractérisée par un secret bancaire très développé, des finances publiques rongées par le poids d
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Gonzales, Bustos Juan Pablo. "Hacia la armonización fiscal en la Comunidad Andina." Doctoral thesis, Universitat de Barcelona, 2017. http://hdl.handle.net/10803/457531.

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El presente trabajo tiene por objetivo analizar la armonización fiscal en la Comunidad Andina (CAN), y pretende dar respuesta a la interrogante acerca del grado de cumplimiento de las Decisiones comunitarias sobre armonización de impuestos directos e indirectos. Si bien es cierto, que en la CAN, desde muy temprano se dio inicio a este proceso, no fue hasta 1989 cuando se planteó el retomar el tratamiento de este tema, poniendo en marcha un ambicioso programa de trabajo que culminó con la aprobación de un conjunto de Decisiones comunitarias con las cuales se dio inicio al proceso de armonizació
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Beckett, Elizabeth Jean. "THE POLICY AND CONSTITUTIONAL IMPLICATIONS OF NATIONAL FEDERATION OF INDEPENDENT BUSINESS V. SEBELIUS." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/578.

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In June 2012, the Supreme Court of the United States decided the fate of the Patient Protection and Affordable Care Act in a case called National Federation of Independent Business v. Sebelius. While initially the decision seemed favorable to supporters of the bill, Chief Justice Roberts’ majority opinion could likely render the bill ineffective in implementation and it creates more Constitutionally confusing precedent than it resolves. Among the questions that now rise to the surface are: will Congress be able to raise the tax to a level where it will become effective? What is now mandatory f
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Zajíčková, Anna. "Harmonizace daní v Evropské unii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223113.

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This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic.
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Awa, Avendaño Juan Jose Domingo, and Torres Patricia Amalia Martínez. "La distribución directa e indirecta de utilidades y su incidencia en la exoneración del Impuesto a la Renta de las Organizaciones No Gubernamentales del rubro educacional del distrito de San Isidro y Miraflores, Lima 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626389.

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La presente investigación pretende demostrar que el impacto tributario de la distribución directa e indirecta de utilidades influye en reducir la pérdida de la exoneración del Impuesto a la Renta en las Organizaciones No Gubernamentales del rubro educacional de los Distritos de San Isidro y Miraflores. El inciso b) del artículo 19 de la Ley del Impuesto a la Renta menciona los requisitos para obtener dicho beneficio de exoneración. A partir de un análisis de casos emitidos por el tribunal fiscal con relación a la pérdida de dicho beneficio se obtuvieron las hipótesis de la presente investigaci
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Books on the topic "Direct and indirect tax"

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Madden, David. How does unemployment affect direct and indirect tax reform? University College Dublin, Department of Economics, 1994.

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Hanusch, Horst. Tax reform in a recovering economy: From direct to indirect taxes. Institut fur Volkswirtschaftslehre, Universitat Augsburg, 1986.

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Saez, Emmanuel. Direct or indirect tax instruments for redistribution: Short-run versus long-run. National Bureau of Economic Research, 2002.

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National Tax Research Center (Philippines) and Study Group on Asian Tax Administration and Research., eds. Direct and indirect taxation in selected countries in Asia and the Pacific. Study Group on Asian Tax Administration and Research, 1988.

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Sinn, Hans-Werner. Can direct and indirect taxes be added for international comparisons of competitiveness? National Bureau of Economic Research, 1990.

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Boyd, Roy. An economic model of direct and indirect effects of tax reform on agriculture. U.S. Dept. of Agriculture, Economic Research Service, 1988.

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Boyd, Roy. An economic model of direct and indirect effects of tax reform on agriculture. U.S. Dept. of Agriculture, Economic Research Service, 1988.

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Nkepang, Penanje Philip. Consequences of insufficiency in declaration of some direct and indirect taxes: A case study of the Benoue division : memoir. Ministry of Public Service, National School of Administration and Magistracy, Administrative Section, Republic of Cameroon, 1986.

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Jebessa, Jira. Taxation in Ethiopia: Direct and indirect taxes : categories of tax payers, declaration of income and assessment of taxes, tax incentives. Edited by YaʼItyoṗyā negd meker bét, Ethiopian Business Development Services Network, Deutsche Gesellschaft für Technische Zusammenarbeit, and Deutsche Gesellschaft für Technische Zusammenarbeit. Partneship Project. Ethiopian Chamber of Commerce, 2005.

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Coulmas, Florian, ed. Direct and Indirect Speech. DE GRUYTER MOUTON, 1986. http://dx.doi.org/10.1515/9783110871968.

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Book chapters on the topic "Direct and indirect tax"

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Aujean, Michel, and Ken Lennan. "The Community Internal Market: Direct and Indirect Taxation Issues." In Tax Harmonization and Financial Liberalization in Europe. Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-22008-3_2.

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Meier, Henri B., John E. Marthinsen, Pascal A. Gantenbein, and Samuel S. Weber. "Swiss Taxes on Investment and Financing." In Swiss Finance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23194-0_12.

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AbstractSwitzerland's federal government got the right to impose indirect taxes in 1848, and only under the pressure of war expenditures, in 1940, was it authorized to levy direct taxes. Government spending and tax revenues have grown since then. Unlike stories of a tax paradise, Switzerland's total tax burden is only slightly below the OECD's European average and often not in the best interest of future economic development. The country's tax laws favor debt over equity financing. Its Tax and Social Security systems support the retired generation. Stamp and withholding taxes hamper the develo
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Ates, Leyla, Moran Harari, and Markus Meinzer. "Negative Spillovers in International Corporate Taxation and the European Union." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_10.

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AbstractJurisdictions can engage in different types of aggressive tax policies to varying degrees. These policies can have negative spillover effects on other jurisdictions. In the realm of corporate taxation, these effects consist of base erosion and profit shifting and perceived pressures to reduce corporate taxes. Both direct and indirect effects undermine the efforts especially of developing countries at mobilising domestic resources to achieve the Sustainable Development Goals. We analyse the intensity of corrosive tax policies by exploiting a new legal dataset compiled for the Corporate
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Corrêa, Cynthia Siqueira, and Diego Mauricio Yepes Maya. "Competitive Strategies for Renewable Energies: Brazilian Market." In Proceedings of the XV Ibero-American Congress of Mechanical Engineering. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-38563-6_34.

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AbstractRenewable energy sources are sustainable alternatives for the electrical and energy development of countries. This paper analyzes the different mechanisms applicable to the Brazilian scenario. Brazil has several fronts and has direct policy instruments, such as subsidies and tax incentives, and indirect mechanisms. We analyze the need to expand existing mechanisms, implement new strategies, and improve the dissemination of existing programs to increase public awareness and pursue of a more efficient renewable energy transition. The participation of renewable sources, such as solar and
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Mora, Simone, and Babak A. Farshchian. "A Unified Architecture for Supporting Direct Tag-Based and Indirect Network-Based Resource Discovery." In Lecture Notes in Computer Science. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-16917-5_20.

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Bud, Marius. "Indirect Restorations." In Direct Restorations. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-55899-3_9.

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Mittal, Abhinav, Puneet Agrawal, and Shuchi Agrawal. "Tax Review—Direct Tax." In Management for Professionals. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-2019-6_9.

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Grätzer, George. "Direct vs. Indirect." In The Little Book of Writing Better. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-76166-9_10.

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Vankka, Jouko, and Kari Halonen. "Indirect Digital Synthesizer." In Direct Digital Synthesizers. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-3395-2_3.

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Bural, Canan, and Onur Geckili. "Direct and Indirect Retainers." In Removable Partial Dentures. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-20556-4_11.

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Conference papers on the topic "Direct and indirect tax"

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Çelik, Sabahat Binnur. "Turkey's Direct and Indirect Taxation Policy in terms of Tax Justice." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01564.

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Public finance is a branch of science which examines the activities' economic and finance aspects of the public sector. Public finance has three main objectives such as keeping the economy in balance, providing justice in the distribution of income and providing the economic development / growth. State has to create and apply some finance and economic policies according to those objectives.&#x0D; State can use mainly three tools which are public incomes (mostly taxes), public expenditures and public debt for to keep and to protect the economy in balance. While keeping and protecting the econom
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Ivanova, Pavlina. "TAX TREATMENT OF LAND RESOURCES." In SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019. University publishing house "Science and Economics", University of Economics - Varna, 2021. http://dx.doi.org/10.36997/slm2019.93.

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Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.
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Amir Kamal, Muhammad. "The role of direct and indirect taxes in financing public revenues." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/6.

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Direct and indirect taxes are vital to generate sufficient revenue for the state to meet the increasing public spending. And that both taxes (direct and indirect) are necessary to promote economic growth, fill job opportunities, and economic stability, as they are one of the sources of budget financing. Direct, which means imposing direct taxes on large and medium wealth, which means subjugating the owners of capital and the owners of wealth, or relying on indirect taxes, that is, imposing taxes on goods, services and commercial operations, which means subjugating those who do not have wealth
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Amir Kamal, Muhammad. "The role of direct and indirect taxes in financing public revenues." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/6.

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Direct and indirect taxes are vital to generate sufficient revenue for the state to meet the increasing public spending. And that both taxes (direct and indirect) are necessary to promote economic growth, fill job opportunities, and economic stability, as they are one of the sources of budget financing. Direct, which means imposing direct taxes on large and medium wealth, which means subjugating the owners of capital and the owners of wealth, or relying on indirect taxes, that is, imposing taxes on goods, services and commercial operations, which means subjugating those who do not have wealth
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Čolaković-Prguda, Nerma. "Tax System in Bosnia and Herzegovina." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.193.

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The paper deals with taxes and the tax system in Bosnia and Her­zegovina. Modern tax systems are based on taxation of income and con­sumption. For developing countries like Bosnia and Herzegovina, the tax­ation of consumption is more dominant than the taxation of income. This means that in such countries the participation of indirect taxes concerning direct taxes is higher. The basic taxation categories in Bosnia and Herzego­vina are corporate income tax, personal income tax, value-added tax, so­cial security contributions, and excises. The taxation system in Bosnia and Herzegovina is characte
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Trivić, Jelena, Marina Beljić, and Olgica Glavaški. "Sustainability of Corporate Tax Revenues in European OECD Economies Eatr Cuts and FDI Inflow." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_390.

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Base erosion and profit shifting (BEPS) is an endeavor to prevent increased profit shifting as a result of global tax competitiveness. However, there is still a scarcity of thorough analyses that quantify BEPS effects on the economy, tax revenues, employment, and welfare. This paper's main objective is to empirically evaluate the direct effect of EATR changes and indirect effect through FDI on the corporate tax revenue (CTR) in European OECD countries using available empirical data in the period 1998–2021. The paper analyses volume of capital/profit shifts which reflect in tax revenues loses i
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Krutilina, A. D. "IMPACT OF THE TAX BURDEN ON CARBON DIOXIDE EMISSIONS FROM COMBUSTION OF FOSSIL FUELS IN THE COUNTRIES OF THE WORLD." In All-Russian Youth Scientific Conference with the Participation of Foreign Scientists Trofimuk Readings - 2021. Novosibirsk State University, 2021. http://dx.doi.org/10.25205/978-5-4437-1251-2-244-246.

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This work is devoted to the analysis of the place and role of the direct and indirect instruments of influence on the reduction of greenhouse gas emissions from the combustion of fossil fuels, the experience of foreign countries on the introduction of one or another instrument is considered, as well as the current situation with the regulation of emissions in Russia and in the world is considered.
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Poshekhonova, Olga, Henny Piezonka, and Vladimir Adaev. "Ethnoarchaeological investigations on the interrelation of mobility, economy and settlement structure at the Northern Sel’kup, Taz region, Western Siberia." In SUBSISTENCE STRATEGIES IN THE STONE AGE, DIRECT AND INDIRECT EVIDENCE OF FISHING AND GATHERING. Institute for the History of Material Culture Russian Academy of Science, 2018. http://dx.doi.org/10.31600/978-5-907053-00-7-2018-107-109.

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Chicu, Nadejda. "The impact of VAT and excise taxes on some economic processes." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.43.

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International experience shows that there is a stable relationship between the level of economic development of a country and the tax burden on the economy. Economically more developed countries can redistribute through the budget a large share of the national product produced in their economy. The maximum possible level of tax collection is determined by many factors depending on the level of socio-economic development of the country. Indirect taxes, especially VAT and excise taxes, are of great socio-economic importance and play an important role in the life of Moldova. Firstly, they are a s
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Velarde Aramayo, Silvia. "European Taxes and Incentives to Support the Environmental Transition." In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.189.

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The EU-27 has multiple environmental policy instruments among which revenues-based mechanisms and direct or indirect subsidies stand out. In the first group, around 142 taxes have been identified, whose objec­tive is to reduce GHG emissions. The second group includes tax incentives divided into five very broad categories. To this must be added the spending on environmental protection that has grown until reaching 269 EUR billion in the last year (analyzed by Eurostat). The tax structures in the EU-27, Iceland, Norway, and United Kingdom are quite similar and show how the main segment comes fro
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Reports on the topic "Direct and indirect tax"

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Saez, Emmanuel. Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w8833.

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Stucchi, Rodolfo, and Alessandro Maffioli. Productive Development Policies and Innovation Spillovers through Labor Force Mobility: The Case of the Brazilian Innovation Support System. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011519.

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This paper focuses on two research problems. The first is to measure the direct impacts of innovation support measures in Brazil, and the second is to test the hypothesis of indirect effects of innovation policies on non-beneficiary firms through the labor mobility channel, whether resulting from direct support programs or indirect support via tax incentives. For this purpose, mobility is defined as the movement of workers in technical-scientific occupations, as identified by Araujo et al. (2009). It is found that, with the exception of a subvention program, direct support in the form of credi
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Pessino, Carola, Alejandro Rasteletti, Daniel Artana, and Nora Lustig. Distributional Effects of Taxation in Latin America. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005230.

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This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten Latin American countries circa 2018. The study finds that although there is a significant heterogeneity, the redistributive impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without accounting for spending effects and interactions, is slightly equalizing for some countries and unequalizing for others, but the burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high sha
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Emmerson, Carl, Laura Abramovsky, David Phillips, and Hector Juan Villarreal Paez. The distributional impact of reforms to direct and indirect tax in Mexico: methodological issues and approach. The IFS, 2010. http://dx.doi.org/10.1920/re.ifs.2024.0693.

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Emmerson, Carl, Laura Abramovsky, and David Phillips. The distributional impact of reforms to direct and indirect tax in Mexico: analytical report and results. The IFS, 2011. http://dx.doi.org/10.1920/re.ifs.2024.0705.

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Abramovsky, Laura, and David Phillips. The distributional impact of reforms to direct and indirect tax in El Salvador. Analytical Report and Results. The IFS, 2012. http://dx.doi.org/10.1920/re.ifs.2024.0640.

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Traore, Raïssatou Joëlle. Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.017.

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Since 1994, the West African Economic and Monetary Union (WAEMU) has been engaged in an ambitious project to harmonise its members’ domestic tax systems. Including both indirect and direct taxation, this project has targeted value-added tax (VAT), excise duties, corporate income tax, tax on income from movable capital and rules on double taxation. This study focuses on the WAEMU bodies responsible for the development and implementation of tax harmonisation standards. It also details the objectives assigned to this tax harmonisation policy, so that it can be better evaluated. Summary of ICTD Wo
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Fossong, Derrick, and Ashu Mc Moi Ndi. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.060.

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Cameroon adopted a digital tax policy some eight years ago. Before full implementation of the digital tax policy in 2016, councils in Cameroon, especially local councils, reported many challenges due to delays and irregularities in central government revenue-sharing (shared taxes). The direct taxes and fees collected by the councils were felt to be low, given the effort needed to collect them. It is important to understand whether adoption of the digital tax policy has increased the much-needed tax revenue for local council projects, and enhanced general tax revenue. General tax revenue refers
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Mohamed, Seid Yimam, Fissha Asmare, and Mick Moore. Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.037.

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The existence of ‘informal sector’ enterprises that visibly do not pay formal or direct taxes is widely believed to reduce the willingness of formal, tax-registered enterprises to pay their own taxes. This is thought to be most widespread in lower-income countries, where informal sector enterprises are more common. It would be surprising if there were no truth in this claim. We know from the literature that one factor affecting tax compliance is to what extent taxpayers perceive that others like them are paying their fair share of taxes. If some informal enterprises are understood not to be pa
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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.018.

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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spen
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