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Journal articles on the topic 'Direct and indirect tax'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

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 Unions 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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Anojan, Vickneswaran. "Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka." Accounting and Finance Research 7, no. 4 (2018): 17. http://dx.doi.org/10.5430/afr.v7n4p17.

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The main aim of this study is to find out relationship among tax revenue, total expense, gross domestic production and budget deficit of Sri Lanka from 1990 to 2015. Budget deficit is a vital problem in Sri Lanka. This research mainly considers three independent variables such as tax revenue, total expense and gross domestic production and budget deficit is dependent variable of this research. Data of this study collected from annual report, ministry of finance and central bank reports of Sri Lanka. Descriptive and inferential statistics were performed with the help of SPSS to analyze research

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Pavelko, O., O. Osadcha, M. Myronets, Z. Los, M. Koshchynets, and L. Uhryn. "Optimization of forestry indirect and direct taxation in sustainable development conditions." IOP Conference Series: Earth and Environmental Science 1269, no. 1 (2023): 012034. http://dx.doi.org/10.1088/1755-1315/1269/1/012034.

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Abstract The indirect and direct taxation mechanism is examined in the article. It is determined that a significant place in total income part of the Ukraine’s state budget is occupied by indirect taxes, but the larger share falls on direct taxes. The structure and dynamics of indirect taxes in budget of Ukraine were carried out. The biggest disadvantages of the taxation existing system are established. It is suggested to add new principles to the legislative principles of taxation, their compliance will strengthen the country’s tax system. The indicators of the tax burden and profitability of

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Kudratovich, Kadirov Bahadir. "SPECIFIC FEATURES OF DIRECT AND INDIRECT TAX ACCOUNTING IN UZBEKISTAN AND THE BASICS OF IMPROVEMENT." International Journal Of Management And Economics Fundamental 4, no. 11 (2024): 60–64. http://dx.doi.org/10.37547/ijmef/volume04issue11-04.

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The article analyzes the theoretical and practical basis of the specific features and improvement of direct and indirect tax accounting in Uzbekistan, studies the electronic software procedures for calculating and collecting taxes based on the digital economy, and defines the role and tasks of tax accounting. Conclusions and suggestions for the study are given.

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Munir, Kashif, and Maryam Sultan. "Are some taxes better for growth in Pakistan? A time series analysis." International Journal of Social Economics 45, no. 10 (2018): 1439–52. http://dx.doi.org/10.1108/ijse-09-2017-0416.

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Purpose The purpose of this paper is to analyze the impact of taxes on economic growth in the long run as well as in the short run. Design/methodology/approach The study uses simple time series model, where real GDP is dependent variable and different forms of taxes are explanatory variables under ARDL framework from 1976 to 2014 at annual frequency for Pakistan. Findings Direct taxes have positive relation with economic growth in the long run. Sales tax, tax on international trade (tariffs) and other indirect taxes have positive impact on economic growth of Pakistan in the long run as well as

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Endah Wening Budiningrum. "Norma Sosial dan Kepatuhan Pajak." Jurnal Bisnis, Manajemen, dan Akuntansi 11, no. 2 (2024): 14–25. http://dx.doi.org/10.54131/jbma.v11i2.205.

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The purpose of this study is to explore the role of social norms in tax compliance in Indonesia. This study draws on Cialdini & Trost, (1998), taxonomy of social norms to descriptive norms, injunctive norm, subjective norm and personal norm. Hypotheses this study is regarding the direct and indirect influences of social norms. This study use 128 participants, the participants are college students who took courses in taxation dan SMEs management and they had business activities. The hypotheses testing in this study used SEM (Structural Equation Modeling). The SEM analysis tool used SEM PLA

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Wang, Yu kun. "MEASURING THE TAX REVENUE AND TAX BASE EROSION; EVIDENCE FROM TAIWAN." JOURNAL OF DEVELOPMENT ECONOMICS AND FINANCE 3, no. 2 (2022): 437–52. http://dx.doi.org/10.47509/jdef.2022.v03i02.11.

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Basically, tax evasion is a gamble taken by private agents and limited “public-sector”. It is rather difficult to get accurate information about the extent of underground economy activities in the goods and labour market, because all individuals engaged in those activities wish not to be identified. Undoubtedly, engaging in the research can be considered as a scientific passion for knowing the unknown. To explore the relationship among economic growth, tax rate, debt, consumer price index and tax revenue. This study differs from the traditional methodology. We adopt SUR-OLS method and Threshol

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Blackorby, Charles, and Craig Brett. "Production Efficiency and the Direct-Indirect Tax Mix." Journal of Public Economic Theory 6, no. 1 (2004): 165–80. http://dx.doi.org/10.1111/j.1467-9779.2004.00161.x.

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18

Lerche, Adrian. "Direct and Indirect Effects of Investment Tax Incentives." American Economic Review 115, no. 8 (2025): 2781–818. https://doi.org/10.1257/aer.20220656.

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This paper estimates the direct effects and indirect spillover effects of investment tax credits on firms. Exploiting a differential tax credit rate change by firm size in the German manufacturing sector, I find that lowering a firm's investment cost by 7.6 percent increases its capital stock by 17.7 percent and employment by 12.0 percent. Positive local spillovers generate one additional manufacturing job for each directly created job, are strongest between firms in industries connected through input-output linkages, and arise within distances of five kilometers. Firms dependent on local cons

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Patel, Sangeeta, and Dr K. Pradeep Reddy. "Goods and Services Tax- Concept and Review." International Journal of Multidisciplinary Research Configuration 2, no. 3 (2022): 65–74. http://dx.doi.org/10.52984/ijomrc2309.

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The taxation system of India comprises of Direct Tax and Indirect Tax. Direct tax is levied on income and indirect tax is levied on products and services. Goods and Services Tax is an indirect tax implemented from1st July 2017 with the slogan of “One Nation One Tax”. GST is a single uniform indirect tax imposed on supply of goods and services. GST eliminates the cascading effect, as it is collected at multiple stages but only the value-added part. Tax payable is a contribution, not the fine, mandatory paid by citizens from the earned income and wealth for the public welfare and to boost the ec

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Munir, Nasir, Malik Saqib Ali, and Azra Nasir. "Examining the Influence of Direct and Indirect Taxation on Economic Growth: A Case Study of Pakistan." iRASD Journal of Economics 5, no. 4 (2023): 1130–46. http://dx.doi.org/10.52131/joe.2023.0504.0184.

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Taxation and expenditure administration represents a significant concern for governments at all levels. Taxation plays a crucial role in the funding and formulation of economic policies. This study undertakes a comparative analysis of Pakistan's direct and indirect taxation systems, their impact on economic progress, and their relationship with inflation. The available data indicate that the impact of indirect taxes on economic growth is more significant compared to that of direct taxes. More precisely, a rise of one percent in indirect taxation results in a corresponding increase of 0.49% in

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Hakim, Taufik Abd. "Direct Versus Indirect Taxes: Impact on Economic Growth and Total Tax Revenue." International Journal of Financial Research 11, no. 2 (2020): 146. http://dx.doi.org/10.5430/ijfr.v11n2p146.

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This study investigates the effects and consequences of both direct and indirect taxes on economic growth and total tax revenue in a panel of 51 countries over the period 1992 – 2016. The data were estimated using the dynamic panel generalized method of moments (GMM) estimation. The results indicate that direct taxes are significant and negatively correlated with the economic growth, while indirect taxes seem to have a positive but insignificant impact on the dependent variable. Additionally, this study also found a significant and positive contribution of direct taxes on the total tax revenue

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NGUYEN, Hieu Huu. "Impact of Direct Tax and Indirect Tax on Economic Growth in Vietnam." Journal of Asian Finance, Economics and Business 6, no. 4 (2019): 129–37. http://dx.doi.org/10.13106/jafeb.2019.vol6.no4.129.

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Dr, O. P. Pathak. "GOODS AND SERVICES TAX IN INDIA - AN ACTIVIST ALTERATION IN INDIRECT TAX SYSTEM- A REVIEW." International Journal of Marketing & Financial Management 6, no. 2 (2018): 17–26. https://doi.org/10.5281/zenodo.10817006.

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<strong>ABSTRACT</strong> <strong> </strong> <em>The Good and services tax (GST) is the biggest and substantial indirect tax reform since 1947. The main idea of GST is to replace existing taxes like value-added tax, excise duty, service tax and sales tax. It will be levied on manufacture sale and consumption of goods and services. GST is expected to address the cascading effect of the existing tax structure and result in uniting the country economically. The paper highlights the background, objectives of the proposed GST and the impact of GST in the present tax scenario in India. The pape

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Juliardi, Dodik, and Triadi Agung Sudarto. "THE DIRECT AND INDIRECT EFFECT TAX PAYER UNDERSTANDING ON TAX PAYER COMPLIANCE BY TAX COMPLIANCE COST." International Journal of Business, Law, and Education 4, no. 2 (2023): 1052–65. http://dx.doi.org/10.56442/ijble.v4i2.281.

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The purpose of this research is to test Taxpayer understanding and Tax Compliance Costs regarding Taxpayer Compliance. Even though payments always increase every year, if we look back at the number of Indonesian people who are supposed to fulfil their tax obligations or Indonesian people who are still running away from their responsibility to fulfil their tax obligations, it is still relatively high. This shows that the level of taxpayer compliance is still a major problem for all tax authorities, especially in Indonesia. Research that links taxpayer understanding and tax compliance has been w

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Masalov, Konstantin S. "BALANCED MODEL OF DIRECT AND INDIRECT TAXES FOR THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 267–71. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.040.

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This article is a study of a balanced model of direct and indirect taxes for the Russian Federation. The paper considers the main advantages and disadvantages of each type of tax, as well as an analysis of the current tax system of the Russian Federation. To achieve a more equitable distribution of the tax burden between the population and businesses, a balanced model was proposed based on a combination of direct and indirect taxes. The article describes the basic principles and mechanisms of the functioning of this model, and also considers the possible consequences of its implementation for

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قجاتي, قجاتي, та سي محمد كمال. "هيكل الضرائب والنمو الاقتصادي خارج المحروقات: دراسة حالة الجزائر ()3". Finance and Business Economies Review 1, № 1 (2017): 56–63. http://dx.doi.org/10.58205/fber.v1i1.1572.

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The goal of this study is to evaluate tax composition in Algeria, suggests the impact of differentcomponents of tax revenue (direct and indirect tax revenue, as percentage of total tax revenue) on non-hydrocarbons economy an empirical study using a Generalized Method of Moment model the period 1992-2015.The direct taxes are significant and positively impact on economic growth, while indirect taxesparameter are a negative sign and influence on non-hydrocarbons economy, though insignificant. Resultsobtained from our study exhibit that value-added tax is more sensible to economic and socio-politi

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Prof., Stanislaus John Lopes. "Analytical study of Surge in Direct Tax collection in India before and during Modi Government Regime." International Journal of Advance and Applied Research 4, no. 5 (2023): 69–75. https://doi.org/10.5281/zenodo.7740492.

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Direct Tax plays an important role in Public Finance of any economy. The Govt. expenditure depends on how much amount it has received by way of Taxes (Direct & Indirect). The Fiscal policy of any nation depends upon collection Direct & Indirect Taxes. It also shows growth of any nation. This paper examines the causes that has contributed to surge in Direct tax collection in India since 2004 In India.

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Prof., Stanislaus John Lopes. "Analytical study of Surge in Direct Tax collection in India before and during Modi Government Regime." International Journal of Advance and Applied Research 4, no. 5 (2023): 69–75. https://doi.org/10.5281/zenodo.7740496.

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Direct Tax plays an important role in Public Finance of any economy. The Govt. expenditure depends on how much amount it has received by way of Taxes (Direct & Indirect). The Fiscal policy of any nation depends upon collection Direct & Indirect Taxes. It also shows growth of any nation. This paper examines the causes that has contributed to surge in Direct tax collection in India since 2004 In India.

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Ogundana, Oyebisi Mary, Oyedele Mary Ogundana, Oyeyemi Mercy Ogundana, Ayodotun Stephen Ibidunni, and Adebola Adetoyinbo. "Impact of Direct and Indirect Tax on the Nigerian Economic Growth." Binus Business Review 8, no. 3 (2017): 215. http://dx.doi.org/10.21512/bbr.v8i3.3621.

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This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian tax system on the growth of the economy. The research adopted the descriptive research design. The secondary source of data was also engaged as this data was from CBN statistical bulletin and the annual reports from 1994-2013. The research also used the ordinary least square regression technique. With the use of E-views 7.1 to analyze the data, the first objective was

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Tarini, Federico, and Maddalena Cecci. "'Born in the USA': la tassazione delle attribuzioni da trust statunitensi a favore di beneficiari residenti in Italia." N° 4 (luglio-agosto), no. 4 (August 1, 2024): 680–92. http://dx.doi.org/10.35948/1590-5586/2024.616.

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Tesi La particolare qualificazione fiscale dei trust statunitensi, caratterizzata dalla contrapposizione fra grantor e non grantor trust, è in grado di influenzare il trattamento fiscale a questi riservato per le attribuzioni effettuate a favore di beneficiari residenti in Italia, sia ai fini dell’imposizione diretta che indiretta. Analizzando le due categorie è possibile intercettare le diverse implicazioni fiscali che scaturiscono. In particolare, sia ai fini delle imposte dirette che per le imposte indirette, occorrerà prestare particolare attenzione alla scelta di utilizzare un grantor tru

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Feranecová, Adela, Eva Manová, Marek Meheš, Jana Simonidesová, Slavomíra Stašková, and Pavel Blaščák. "Possibilities of harmonization of direct taxes in the EU." Investment Management and Financial Innovations 14, no. 2 (2017): 191–99. http://dx.doi.org/10.21511/imfi.14(2-1).2017.04.

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Currently, indirect taxes in the EU are highly harmonized, however, harmonization of direct taxes is still a very complex problem. Many EU member states refuse to give up their tax sovereignty, which would become considerably limited because of the har¬monization of direct taxes. Today, attention is paid to the harmonization of the tax base of corporate income tax, while a number of ways are under consideration. The European Council has issued a draft of Directive for a common consolidated tax base of corporate income tax in 2011 and updated in 2012. This draft must be approved by all member s

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Bhattarai, Keshab, Dung Thi Kim Nguyen, and Chan Van Nguyen. "Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis." Economies 7, no. 2 (2019): 50. http://dx.doi.org/10.3390/economies7020050.

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The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the economy-wide impacts of taxes in Vietnam. It examines two tax reform scenarios based on the tax reform plan proposed by the Vietnam Ministry of Finance. The first scenario is increasing the value-added tax (VAT) rate to 12% from the current 10% rate. The second scenario relates to setting a competitive corporate income tax (CIT) rate to the lowest rate in ASEAN (Associations of South East Asian Nations) countries by reducing it from 20% to 17%. Correction of current tax distorti

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CASLER, STEPHEN D., and AISHA RAFIQUI. "EVALUATING FUEL TAX EQUITY: DIRECT AND INDIRECT DISTRIBUTIONAL EFFECTS." National Tax Journal 46, no. 2 (1993): 197–205. http://dx.doi.org/10.1086/ntj41789010.

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Boadway, Robin, Maurice Marchand, and Pierre Pestieau. "Towards a theory of the direct-indirect tax mix." Journal of Public Economics 55, no. 1 (1994): 71–88. http://dx.doi.org/10.1016/0047-2727(94)90081-7.

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Boháč, Radim. "Labutí píseň daně z nabytí nemovitých věcí." AUC IURIDICA 68, no. 4 (2022): 7–14. http://dx.doi.org/10.14712/23366478.2022.42.

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The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect taxes. The author concludes that the Real Estate Acquisition Tax and the Real Estate Transfer Tax were indirect taxes.

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Pandya, Sanjay A., and Harshida G. Jagodadiya. "THE EVOLUTION OF INDIA’S TAX REVENUE SYSTEM: TRENDS, EFFICIENCY, AND ECONOMIC IMPACT (2000-2024)." International Journal of Global Research Innovations & Technology 02, no. 04 (2024): 185–92. https://doi.org/10.62823/ijgrit/02.04.7084.

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This paper analyzes the development of India's tax revenue system, with a focus on the roles of direct and indirect taxes, the efficiency of tax administration, and the interplay between economic growth and tax performance. The study covers the period from 2000-01 to 2023-24, utilizing provisional data for the most recent year. Key trends highlighted include a steady rise in overall tax collections, an increasing share of direct taxes, and a declining reliance on indirect taxes. The paper further examines shifts in tax policy, emphasizing progressive taxation, particularly through personal inc

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Etim, Osim Etim, Johnson Umoffong Nsima, Uchechukwu Nweze Austin, Sunday Charlie Samuel, and MondProfessor Department of Accounting Faculty of Management Sciences Enugu State University of Science and Technology Enugu Nigeriaay Udoette Anselem. "Comparative Analysis of the Effect of Direct and Indirect Taxation Revenue on Economic Growth of Nigeria." Account and Financial Management Journal 06, no. 07 (2021): 2403–18. https://doi.org/10.47191/afmj/v6i7.05.

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The study was conducted to comparatively analyse the effects of direct and indirect taxation revenue on economic growth of Nigeria. This was necessitated by the revenue shortfall from Crude oil sales which has been the main revenue earner of the government and the latent potentials of taxation as the most reliable source of revenue.  The study was designed to find out which of the tax category affect economic growth most in Nigeria. <em>Ex post facto</em> research design was the research design involving secondary data extracted from the Central Bank of Nigeria (CBN) and Federal Inland Re

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Sharma, Dr Aashutosh. "An Analytical Study of Tax Revenue Receipts in Chhattisgarh: Trends, Composition, and Implications for Fiscal Policy." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 09 (2024): 1–6. http://dx.doi.org/10.55041/ijsrem37553.

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This paper aims to examine the composition, trends, and patterns of tax revenue receipts in the state of Chhattisgarh over recent years. Using a combination of quantitative and qualitative methods, the study explores the role of tax revenues in state finance, focusing on direct and indirect taxes, tax buoyancy, and the efficiency of tax collection mechanisms. The study also delves into the implications of tax revenue performance on fiscal sustainability, development programs, and public welfare initiatives. By analyzing state budget documents, official reports, and comparative data from other

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DR., PRIYANKA CHAWLA, and MEENAKSHI CHAWLA DR. "AN ANALYSIS OF FACTORS AFFECTING GOVERNMENT TAX REVENUE IN INDIA." RA JOURNAL OF APPLIED RESEARCH 08, no. 04 (2022): 330–34. https://doi.org/10.5281/zenodo.6501721.

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ABSTRACT The purpose of this paper is to study the role of tax education and tax knowledge towards tax revenue in India and the factors that affects government tax revenues in India. For this purpose, structured questionnaire has been framed and send to all the respondents. These respondents include Government Officials, Academicians and Members of Ministry of Finance. The questionnaire contained of open-ended and close-ended questions. For online data collection, the researcher emailed online questionnaire by Google Docs and requested respondents to access link and response were collected onl

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Ihenetu, Hyginus I., and Blessing Owate Obari. "A Comparative Analysis of the Effect of Direct and Indirect Tax on Nigeria's Economy." Global Journal of Research in Business Management 2, no. 3 (2022): 85–91. https://doi.org/10.5281/zenodo.6526264.

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The study comparatively analyzed the effect of direct and indirect tax on economic growth in Nigeria. The aim of the study is to compare the effect of both taxes in relation to their contribution to the growth of Nigeria’s economy. The researcher employed expost facto design, the sample size was chosen through purposive sample method to be 22 years. The data used were time series collected from CBN annual report and account 2020. The statistical tool applied was ordinary least square multiple regression analysis. The findings at 0.05 level of significance, revealed that both direct and i

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DAMKERNGKHAJORNWONG, TANAPONG. "HARMONIZATION OF TAX LEGISLATION OF THE ASEAN COMMUNITY." University Of Bengkulu Law Journal 1, no. 1 (2017): 1–10. http://dx.doi.org/10.33369/ubelaj.1.1.1-10.

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Abstract This article indicates how tax legislations, both in direct and indirect fields, of ASEAN countries should be harmonized. With respect to direct taxation, the issue of direct tax rates harmonization - personal income tax and corporate income tax - will firstly be discussed. Further, I will look into how the personal income tax treatment on a resident exercising the free movement of skilled labour should be. In addition, how to enhance the network of tax treaties between ASEAN Member States and withholding tax levied on cross-border transaction will also be described. As regards indire

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DAMKERNGKHAJORNWONG, TANAPONG. "HARMONIZATION OF TAX LEGISLATION OF THE ASEAN COMMUNITY." University Of Bengkulu Law Journal 1, no. 1 (2017): 1–10. http://dx.doi.org/10.33369/ubelaj.v1i1.1331.

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Abstract This article indicates how tax legislations, both in direct and indirect fields, of ASEAN countries should be harmonized. With respect to direct taxation, the issue of direct tax rates harmonization - personal income tax and corporate income tax - will firstly be discussed. Further, I will look into how the personal income tax treatment on a resident exercising the free movement of skilled labour should be. In addition, how to enhance the network of tax treaties between ASEAN Member States and withholding tax levied on cross-border transaction will also be described. As regards indire

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Dalamagas, Basil, John Leventides, and Stefanos Tantos. "Equity-efficiency dilemma and tax harmonization." Central European Economic Journal 9, no. 56 (2022): 342–53. http://dx.doi.org/10.2478/ceej-2022-0020.

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Abstract The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that direct taxes discourage work effort, thus impinging on the incentives to supply labour, to save and to invest, and finally, to grow, whereas indirect taxes discourage consumption and bear more heavily on the poor. Central to our discussion is the argument that carefully designed adjustments in the

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Jann, Martin. "The Implementation of EC Direct and Indirect Tax Directives in Austrian Tax Law." EC Tax Review 4, Issue 3 (1995): 142–46. http://dx.doi.org/10.54648/ecta1995022.

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De Wet, AH, NJ Schoeman, and SF Koch. "The South African tax mix and economic growth." South African Journal of Economic and Management Sciences 8, no. 2 (2014): 201–10. http://dx.doi.org/10.4102/sajems.v8i2.1228.

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The research reported in this paper suggests that government fiscal policy can influence economic growth through alterations in the tax mix and the overall size of government spending. The authors estimate the impact on economic growth of changes in fiscal policy via government expenditure, direct taxation and indirect taxation. The results show that economic growth is negatively affected by increases in the size of government, as reflected in its expenditures and direct tax revenues, although significant indirect tax effects are not found.

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Tang, Xu, Bao Sheng Zhang, Ke Qiang Guo, and Lian Yong Feng. "Petroleum Industry’s Impacts on Government Tax Revenues of China: An Input–Output Analysis." Advanced Materials Research 524-527 (May 2012): 3129–33. http://dx.doi.org/10.4028/www.scientific.net/amr.524-527.3129.

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Petroleum industry has made tremendous contribution on the government tax revenues of China. A model is established to analyze petroleum industry’s impacts on government tax revenues of China in this study based on the Input-Output approach. Petroleum industry’s impacts on government tax revenues are divided into direct, indirect and induced impacts. The research results suggest that the total impacts of extraction of petroleum and processing of petroleum on government tax revenues in 2007 are 176.6 billion CNY and 404.0 billion CNY respectively; extraction of petroleum has more direct impacts

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Ahmed, Amina. "The Effect of Tax Revenue Mobilization on the Economic Growth of Ethiopia." Journal of African Development Studies 10, no. 2 (2023): 63–74. http://dx.doi.org/10.56302/jads.v10i2.8517.

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A study on the long run and short run effects of tax revenue mobilization on the economic growth of Ethiopia was conducted using an explanatory research design and mixed research approach. Secondary data from world development indicators spanning from 1990 to 2021 were analyzed using Auto regressive distributive lag (ARDL). The study found no long run causal relationship between taxation, different tax classifications, and economic growth in Ethiopia during the study period. However, in the short run, the current period of tax revenue had a positive and significant impact on economic growth, w

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E. Nguvava, Heriel, and Sophia Kayombo Kadenge. "Gross Domestic Product (GDP) determinant of Direct and Indirect Tax Revenue Collection in Tanzania." International Journal of Economics, Business and Management Research 08, no. 12 (2024): 80–90. https://doi.org/10.51505/ijebmr.2024.81206.

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This study assessed Gross Domestic Product as a determinant of both direct and indirect tax revenue collection in Tanzania. The study adopted positivism paradigm, quantitative approach and longitudinal strategy. Only secondary data was used, the data (GDP, Total Tax Revenue collection, Direct and Indirect tax collections) was collected from Tanzania revenue Authority and Bank of Tanzania for the period covering 2013 to 2022. The study employed correlation and ordinary least square methods to test the relationship and causality of Independent and Dependent Variables. The result revealed that Gr

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Vines, Cynthia C., and Martha L. Wartick. "Tax-Reporting Implications of Asymmetric Treatment: Direct Subsidies vs. Tax Deductions." Journal of the American Taxation Association 25, no. 1 (2003): 87–99. http://dx.doi.org/10.2308/jata.2003.25.1.87.

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The Treasury Department has criticized use of the federal income tax system to deliver indirect subsidies to taxpayers in the form of tax deductions, and recommended that all such deductions be eliminated. It recognized, however, that it would be necessary to replace some tax deductions with direct subsidies. Using an experiment, we examined whether the form of the subsidy (tax deduction or direct subsidy) affects tax reporting. Despite the economic equivalence of the two forms of subsidy, we found that taxpayers who are disadvantaged by not receiving a direct subsidy reported more income than

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Abdunazarova, Shahnoza Norqo'chqor qizi. "ANALYSIS OF THE IMPACT OF INDIRECT TAXES ON THE FORMATION OF BUDGET REVENUES IN MULTIFACTOR ECONOMETRIC MODELING." Multidisciplinary Journal of Science and Technology 4, no. 4 (2024): 14–20. https://doi.org/10.5281/zenodo.10923524.

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The importance of indirect taxes in the formation of state budget revenues plays a significant role. As a result of the reforms carried out in our country, it can be seen that today we have made a step forward in all areas. Of course, this good news does not exclude news in the tax field. This article describes in detail the factors influencing the effect of indirect taxes on state budget revenues through multifactor econometric modeling. In developed countries, indirect taxes are relatively less important in their tax structure. In these countries, on average, indirect taxes make up less than

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