Relevant bibliographies by topics / Indirect taxation

Contents

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

Academic literature on the topic 'Indirect taxation'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Indirect taxation"

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Lasok, K. P. E. "Indirect Taxation." European Business Law Review 16, Issue 3 (2005): 519–32. http://dx.doi.org/10.54648/eulr2005028.

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Атаманчук, Н. І. "Principles of indirect taxation." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 4(40) (December 10, 2018): 81–85. http://dx.doi.org/10.20535/2308-5053.2018.4(40).194245.

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Атаманчук, Н. І. "Principles of indirect taxation." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 4(40) (December 10, 2018): 81–85. http://dx.doi.org/10.20535/2308-5053.2018.4(40).194248.

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Truyts, Tom. "Signaling and indirect taxation." Journal of Public Economics 96, no. 3-4 (2012): 331–40. http://dx.doi.org/10.1016/j.jpubeco.2011.11.004.

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Thanapornpun, Rungsan, and Pranee Tinakorn. "Indirect taxation in ASEAN." Journal of Development Economics 19, no. 1-2 (1985): 199–201. http://dx.doi.org/10.1016/0304-3878(85)90046-x.

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Chikate, Shailaja Pandurange. "Impact of indirect Taxation on Indian economy." 'Journal of Research & Development' 15, no. 11 (2023): 1–3. https://doi.org/10.5281/zenodo.8042556.

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One of the major steps to align the India’s indirect taxation system with that of the best practices followed by the countries across the globe has been the introduction of the Goods and Services Tax (GST). GST is a single indirect tax proposed to replace all other indirect taxes, thereby reducing the burden of paying different indirect taxes. The introduction of GST facilitated the elimination of the cascading effect of indirect taxation and the concept of double taxation, thereby introducing a uniform regime governing indirect taxation in India. GST has been responsible for pushin
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Peitz, Martin, and Markus Reisinger. "Indirect Taxation in Vertical Oligopoly." Journal of Industrial Economics 62, no. 4 (2014): 709–55. http://dx.doi.org/10.1111/joie.12059.

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PEARSON, MARK, and STEPHEN SMITH. "1992: Issues in Indirect Taxation." Fiscal Studies 9, no. 4 (1988): 25–35. http://dx.doi.org/10.1111/j.1475-5890.1988.tb00329.x.

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Dierickx, I., C. Matutes, and D. Neven. "Indirect taxation and cournot equilibrium." International Journal of Industrial Organization 6, no. 3 (1988): 385–99. http://dx.doi.org/10.1016/s0167-7187(88)80019-5.

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Henry, S. G. B., and E. Karakitsos. "INFLATION, UNEMPLOYMENT AND INDIRECT TAXATION." Bulletin of Economic Research 39, no. 1 (1987): 29–47. http://dx.doi.org/10.1111/j.1467-8586.1987.tb00230.x.

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Dissertations / Theses on the topic "Indirect taxation"

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Refaqat, Saadia. "Social incidence of indirect taxation in Pakistan (1990-2001)." Thesis, University of Bath, 2008. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.512252.

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This study aims at measuring the social incidence of indirect taxes in Pakistan as a result of the tax reform process specifically carried out in the area of indirect taxes (1990-2001). The intention is to analyze how indirect tax reform reflects the policy objectives particularly in the light of equity and distributional considerations envisaged in the tax reform strategy. Whilst one aim is to reflect on the aggregate indirect tax incidence overtime at the national as well as the urban/rural level, the second objective is to provide a high level of disaggregation of incidence picture in order
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Thurneysen, Bastian. "Taxation of Offshore Indirect Transfers (OIT) in developing countries." Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32373.

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In a world of globalized capital, individuals, companies, individuals, and nations, often benefit from investment opportunities in which capital is free to flow across borders and jurisdictions with limited restrictions. Foreign direct investment in developing nations is certainly one of the perceived benefits of this milieu in which capital is liberalized, as it often provides critical funds for resource extraction, industrial growth or increased agricultural output, and, supposedly, an overall influx of positive development potential (Rixen, 2015: 325). Indeed, many developing nations work v
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Rebello, Dustin Wade. "The financial impact of direct and indirect taxes on a company in Business Rescue." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22837.

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Companies form the backbone of the South African economy and contribute significantly to the tax revenue of the country through both direct and indirect taxes. As a result of the 2007/2008 financial crisis businesses, especially private companies, have been under increasing financial pressure with many companies finally being liquidated as a result of these financial pressures. In 2011, as a means to aid financially distressed companies, the government introduced the concept of Business Rescue ("BR") into law through Chapter 6 of the Companies Act, No 71. of 2008 ("Companies Act"). Despite thi
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Nikolaou, Agelike. "Estimation of AIDS demand systems for Greece, with applications to the welfare effects of the EEC harmonisation of alcohol and tobacco taxes." Thesis, Birkbeck (University of London), 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297218.

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Flores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.

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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.<br>En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante s
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Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.

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Brooks, Miki. "The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22990.

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A non-resident who disposes of a direct interest in immovable property or an indirect interest in immovable property through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of the country in which the property is situated. In addition, the effect of any applicable double tax agreement ('DTA') to such disposals was considered. In certain countries - such as Ango
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Zigmantaitė, Algita. "Netiesioginių mokesčių reglamentavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_204144-32418.

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Šiame darbe buvo analizuojami tam tikri netiesioginių mokesčių Europos Sąjungoje reglamentavimo aspektai – tiek pirmoje, tiek antroje darbo dalyje analizė buvo pradedama apžvelgiant kaip kito požiūris į tam tikrus reglamentavimo aspektus, kokių priemonių buvo imtasi, kitais žodžiais tariant, atrodė svarbu apžvelgti, kaip istoriškai kito požiūris į netiesioginių mokesčių reglamentavimą, be abejo, nepaliekant nuošalyje vieno iš svarbesnių aspektų – atsižvelgiant į bendruosius Bendrijos tikslus, peržvelgti, kaip buvo įgyvendintas (ar turėjo būti) siekis harmonizuoti reglamentavimą netiesioginių m
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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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Dermeikytė, Birutė. "Akcizų reglamentavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194045-43775.

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Akcizas – vienkartinis netiesioginis mokestis, kuriuo apmokestinamos tam tikros teisės aktų nustatytos prekės, išleistos vartojimui. Siekiant sukurti efektyvią Bendrijos vidaus rinką, kur vyktų laisvas prekių judėjimas, o rinkos santykių neiškreiptų skirtingas valstybių narių taikomas apmokestinimas, būtina akcizų mokestį Bendrijoje harmonizuoti. Šis procesas vyko dviem kryptimis: reglamentuojant bendrą mokesčio taikymo tvarką bei atskirų mokesčio objektų struktūrą ir tarifus. Dideli tam tikrų objektų tarifų skirtumai valstybėse narėse yra viena iš priežasčių, skatinančių nelegalią prekybą. Ki
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Books on the topic "Indirect taxation"

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Limited, CCH Asia Pte. ASEAN indirect taxes. CCH, a Wolters Kluwer Business, 2013.

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Golosov, Mikhail. Optimal indirect and capital taxation. Federal Reserve Bank of Minneapolis, Research Dept., 2001.

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Due, John Fitzgerald. Indirect taxation in developing economies. Johns Hopkins University Press, 1988.

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Creedy, John. Indirect taxes in New Zealand. Institute of Policy Studies, School of Government, Victoria University of Wellington, 2006.

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Kuznet︠s︡ov, Nikolaĭ Gennadʹevich. Razvitie kosvennogo nalogooblozhenii︠a︡ v Rossii. Pegas, 2002.

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Rajemison, Harivelo. Incidence des taxes indirectes à Madagascar: Estimations mises à jour en utilisant le tableau entrée-sortie. Repoblikan'i Madagasikara, Institut national de la statistique, 2003.

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Caeman, Wall, Institute of Public Administration (Ireland), and Ireland Combat Poverty Agency, eds. The distributional impact of Ireland's indirect tax system. Institute of Public Administration, 2006.

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Madden, David. Indirect tax reform in Ireland. Central Bank of Ireland, 1989.

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Latif, Umar. New treatise on taxation in developing countries. I & A Research Publications, 1994.

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Datey, V. S. Taxmann's indirect taxes: Law & practice. 2nd ed. Taxmann Publications, 2008.

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Book chapters on the topic "Indirect taxation"

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Riccardi, Lorenzo. "Indirect Taxation." In Introduction to Chinese Fiscal System. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8561-1_5.

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Goel, Sandeep. "Indirect taxation." In Finance for Non-Finance People. Routledge India, 2019. http://dx.doi.org/10.4324/9780429196669-26.

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Sless, Henry. "Indirect Taxes." In 110 Years of Taxation from Pitt to Lloyd George. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-39218-4_5.

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Adedeji, Adebayo. "Federal finance and taxation: indirect taxes." In Nigerian Federal Finance. Routledge, 2023. http://dx.doi.org/10.4324/9781003451419-7.

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Shome, Parthasarathi. "Indirect Taxation Prior to GST: India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_23.

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Lawson, James A. "‘On the Policy Of Direct or Indirect Taxation’." In Irish Political Economy. Routledge, 2021. http://dx.doi.org/10.4324/9781003100881-4.

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Bhat, P. V., Nagesh Shastri, H. L. Ravindra, Sunita P. Bennur, and Suresh C. Meti. "Transforming the Ambit of Indirect Taxation through Technology." In Citizen Empowerment through Digital Transformation in Government. Chapman and Hall/CRC, 2021. http://dx.doi.org/10.1201/9781003111351-13.

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Fossati, Amedeo, Barbara Cavalletti, and Alberto Pench. "From Personal to Indirect Taxation: A General Equilibrium Approach." In Design and Reform of Taxation Policy. Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-015-7965-0_5.

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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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Adachi, Yoshimi. "The Burden of Indirect Taxation and Consumption Tax by Income Group." In The Economics of Tax and Social Security in Japan. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-7176-8_3.

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Conference papers on the topic "Indirect taxation"

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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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Calarașciuc, Ina. "Impact of VAT received at NPB from import-export operations." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.11.

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In the 20th century, indirect taxation experienced a new impetus, probed with the appearance of new taxes and indirect taxation techniques, among which the value added tax stands out. The purpose of the research is to study the aspects related to the mechanism of determining the fiscal obligation regarding VAT in the general system of taxation, especially in the application of this tax to the import/export of goods, as well as the collection of taxes by customs units within these two regimes. We will be able to observe the impact of the collection of this tax by the Customs Service in the form
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Zamfir, Gabriela, and Onorina Hohlov. "Advanced practices of contemporary countries regarding the use of indirect taxes." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.63.

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In this article, the indirect taxes of contemporary countries are examined, which will later allow us to create a constructive opinion on the tax system of each country, as well as the strategies and fiscal policies for the collection of tax revenues through indirect taxes. We will analyze the taxation system in Romania, Bulgaria, Spain and Germany, and for the veracity of the information, we focused on documents and statistical data.
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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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Sidorova, Elena. "The impact of development of contractual relationship’s complex models of TNCs on country’s indirect taxation." In Proceedings of the International Scientific-Practical Conference “Business Cooperation as a Resource of Sustainable Economic Development and Investment Attraction” (ISPCBC 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/ispcbc-19.2019.107.

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Dinu, Mihai, Sorin Burlacu, Elena Crizantema Vâlcu, and Ovidiu Andrei Cristian Buzoianu. "Analysis of Fiscality and Economic Growth at EU Level." In 9th BASIQ International Conference on New Trends in Sustainable Business and Consumption. Editura ASE, 2023. http://dx.doi.org/10.24818/basiq/2023/09/024.

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Purpose/objectives: What this article proposes is to make a presentation as clear and current as possible of the member states' taxation, direct and indirect taxation being the main categories to which we refer. The choice of the theme was motivated by our interest in discovering the effects of some decisions taken at the European level. It is desired to discover the way and the impact in which taxation influences economic growth in the European community. Design/methodology: Mix research technique has been used. While qualitative research entails in-depth literature readings and reports, quan
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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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Jemna, Roxana. "The retrospective of excise taxation and the need for harmonization at the current stage of excise duty rates in the Republic of Moldova with those of the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.18.

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The excise tax is a consumption tax that is applied to goods with an inelastic demand, so that the increase in the prices of these products does not significantly influence consumption. In this way, the state not only ensures a stable and relatively predictable source of tax revenues, but also limits the consumption of products harmful to health. The European integration of the Republic of Moldova has become the priority of the country's internal and external policy, thus there is a need to carry out a series of reforms in all areas, but of special importance are the reforms related to the har
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Tokarev, Denis, Dmitry Tailakov, and Anton Ablaev. "Digital platform for E&P Assets Business Process Optimization with a Module for Estimation and Optimizing of Greenhouse Gases Emissions. Case Study." In SPE Russian Petroleum Technology Conference. SPE, 2021. http://dx.doi.org/10.2118/206607-ms.

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Resume Due to the increasing requirements for reducing the carbon footprint on the part of end users of hydrocarbons, there is a need to develop a system for automated analysis of the main business processes of oil and gas field development to assess greenhouse gas emissions, as well as for optimization in order to improve environmental safety. The paper describes a prototype of a platform that was developed for decarbonization of oil and gas enterprises using modern optimization tools and up-to-date methods for inventory of greenhouse gas emissions. The platform is based on the following mode
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Ivcheva, Radostina. "SHADOW ECONOMY AND CORRUPTION IN THE BALKANS – IS THERE A CONNECTION AND WHAT SHOULD BE DONE." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2021. http://dx.doi.org/10.47063/ebtsf.2021.0005.

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Economies in the Balkans are lagging behind more advanced countries in Europe in their economic development. In some sense that could be a result of the high share of the shadow economy in those countries. Research points out several causes of shadow activities such as low tax morale, high levels of unemployment, weak business environment and very high poverty levels, lack of trust in the state and the public institutions, high perceptions of corruption and also the high taxation levels. This issue affects directly the economy as well as indirectly the whole society. This paper aims to find a
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Reports on the topic "Indirect taxation"

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Adam, Stuart. Indirect and environmental taxation. The IFS, 2010. http://dx.doi.org/10.1920/ps.ifs.2024.0402.

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Warwick, Ross. Public economics: Indirect taxation. The IFS, 2018. http://dx.doi.org/10.1920/ps.ifs.2024.0064.

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Adam, Stuart. Indirect and environmental taxation. The IFS, 2011. http://dx.doi.org/10.1920/ps.ifs.2024.1277.

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Adu-Ababio, Kwabena, Jukka Pirttilä, Pia Rattenhuber, and Toon Vanheukelom. Integration of indirect taxation to GHAMOD. UNU-WIDER, 2021. http://dx.doi.org/10.35188/unu-wider/wtn/2021-12.

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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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Knittel, Christopher, and Ryan Sandler. The Welfare Impact of Indirect Pigouvian Taxation: Evidence from Transportation. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w18849.

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Tian, Nan, Diego Lopes da Silva, and Xiao Liang. Using Taxation to Fund Military Spending. Stockholm International Peace Research Institute, 2023. http://dx.doi.org/10.55163/xlej7426.

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World military expenditure is on the rise. To fund their increases in military spending, options available to governments include tax, debt or revenue from natural resources. Each form of financing has its consequences, economic, political or social. Tax is the prevalent source of finance for governments. The use of tax, and the choice among different types of tax, can have an impact on income inequality and economic growth, among other things. However, no scholarly attention has yet been paid to the use of taxation to fund military spending. Using statistical analysis combined with in-depth c
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Henn, Soeren J., Gauthier Marchais, Christian Mastaki Mugaruka, and Raúl Sánchez de la Sierra. Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.011.

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This paper leverages a novel panel dataset covering the histories of 306 chiefs and 256 episodes of village governance and taxation by armed groups in 106 villages in eastern DRC in order to analyse the relationship between the governance of armed groups and the power of rural chiefs. The paper devises a strategy to measure chiefs’ power, as well as the governance and taxation arrangements established by armed groups along several dimensions. We find that, when chiefs are powerful, armed groups are less likely to adopt direct rule and more likely to adopt indirect rule governance arrangements.
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Garriga, Carlos, and Fernando Sanchez Losada. Indirect Taxation and the Welfare Effects of Altruism on the Optimal Fiscal Policy. Federal Reserve Bank of St. Louis, 2009. http://dx.doi.org/10.20955/wp.2009.047.

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10

Valencia, Alexis, Luis A. Arias, Luiz Arruda Villela, and Alberto Daniel Barreix. The Harmonization of Indirect Taxes in the Andean Community. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0008682.

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Abstract:
The approval of Decisions 599 and 600 on the Harmonization of Substantial and Procedural Aspects of Value Added Taxes and the Harmonization of Excise Type Taxes (VAT and selective taxes) by the Commission of the Andean Community is a notable victory for the Andean integration process and sets a precedent in the developing world. The Decisions amount to an agreement on how to design national laws on a modern and administratively coordinated VAT, as well as joint rules on excise taxes. These accords sprang from the political will of the Andean authorities working in this field, the countries¿ te
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