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Journal articles on the topic 'Indirect taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Golosov, Mikhail, Narayana Kocherlakota, and Aleh Tsyvinski. "Optimal Indirect and Capital Taxation." Review of Economic Studies 70, no. 3 (2003): 569–87. http://dx.doi.org/10.1111/1467-937x.00256.

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12

Rosenberg, Christoph B. "Indirect taxation in developing economies." Journal of Development Economics 31, no. 1 (1989): 213–15. http://dx.doi.org/10.1016/0304-3878(89)90044-8.

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13

Wang, Leonard F. S., Chenhang Zeng, and Qidi Zhang. "Indirect taxation and undesirable competition." Economics Letters 181 (August 2019): 104–6. http://dx.doi.org/10.1016/j.econlet.2019.05.010.

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14

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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15

Lysiak, Liubov, and Hleb Shchyryi. "EXCISE TAXATION IN THE SYSTEM OF INDIRECT TAXATION IN UKRAINE." University Economic Bulletin 36/1 (April 17, 2018): 229–36. https://doi.org/10.5281/zenodo.1219792.

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The subject of research is the theoretical and practical issues of excise taxation development in Ukraine. The article purpose are the definition of the essence and role of excise tax in the system of indirect taxation and outline directions of its improvement, taking into account the processes of European integration of Ukraine. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical, which allowed to realize the conceptual unity of the research. Results of the work. The essence of the excise tax and it

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16

Turbina, N. M., T. N. Cheremisina, and N. V. Cheremisina. "ADVANTAGES AND SHORTCOMINGS OF INDIRECT TAXATION." Social - Economic Phenomena and Processes 11, no. 8 (2016): 80–85. http://dx.doi.org/10.20310/1819-8813-2016-11-8-80-85.

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17

Fanti, Luciano, and Domenico Buccella. "Indirect Taxation, Tax Evasion and Profits." Revista Hacienda Pública Española 242, no. 3 (2022): 91–109. http://dx.doi.org/10.7866/hpe-rpe.22.3.4.

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In a duopoly with differentiated products under price competition, this paper analyses the frms’ tax compliance behaviour in the presence of tax evasion to challenge the conventional wisdom that indirect taxes penalise profts. In contrast to the preceding literature, it is shown that indirect taxes can increase frms’ profts. The appearance of this unconventional fnding is more likely when there exists a suffcient competitive pressure in the industry and the effort for detecting evasion is not too strong.

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18

Serena Sánchez, Eslisabeth. "Indirect taxation of online e-commerce." IDP Revista de Internet Derecho y Política, no. 18 (June 1, 2014): 60. http://dx.doi.org/10.7238/idp.v0i18.2311.

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19

Stern, Nicholas. "UNIFORMITY VERSUS SELECTIVITY IN INDIRECT TAXATION." Economics and Politics 2, no. 1 (1990): 83–108. http://dx.doi.org/10.1111/j.1468-0343.1990.tb00024.x.

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20

Chirva, Oleksandr. "Macroeconomic conditions for the formation of the indirect taxation system in Ukraine." Problems and prospects of economics and management, no. 1(41) (May 19, 2025): 456–64. https://doi.org/10.25140/2411-5215-2025-1(41)-456-464.

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The article studies the macroeconomic conditions for the formation of the indirect taxation system in Ukraine. It is shown that exogenous shocks have had a significant impact on the formation of the tax system and its integral component - the indirect taxation system. In view of this, there is an increase in structural disproportion in the indirect taxation system. This disproportion consists in the predominance of taxation of imported products and goods over domestic goods. Therefore, there is a need to take into account all socio-economic circumstances and realities of place and time in the

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21

Kopsidas, Odysseas, and Laura Maska. "An examination of direct and indirect taxation in OECD countries and the case of Greece." Edelweiss Applied Science and Technology 8, no. 6 (2024): 1529–37. http://dx.doi.org/10.55214/25768484.v8i6.2270.

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This paper attempts to analyze and interpret the principles of direct and indirect taxation. Initially, a theoretical approach to the general concepts and principles governing tax law is presented. It is followed by a presentation of the Greek tax and financial system. The key points demonstrating the harmonization of tax legislation, in accordance with the OECD (Organization for Economic Cooperation and Development) guidelines so far are highlighted. Any future reform of the Greek national tax system should incorporate the fundamental principles of national tax policy. Additionally, it must b

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22

Sidelnykova, Larysa, and Diana Ostapenko. "Fiscal Efficiency of the Indirect Taxation System in Ukraine." Oblik i finansi, no. 4(98) (2022): 43–50. http://dx.doi.org/10.33146/2307-9878-2022-4(98)-43-50.

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The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine. In wartime, there is the expediency of increased attention to determining the fiscal efficiency of the country's tax system in general and the indirect taxation system in particular. The article aims to assess the fiscal efficiency of indirect taxes in the years preceding the full-scale invasion of the Russian Federation on the territory of independent Ukraine. It will allow us to identify esta

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23

Sotnichenko, Оlena. "Current state of indirect taxation in Ukraine." University Economic Bulletin, no. 42 (June 19, 2019): 157–64. http://dx.doi.org/10.31470/2306-546x-2019-42-157-164.

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Relevance of the study. The issue of regulation of the country's economy caused by the simultaneous opening of the borders of Ukraine, liberalization of prices and the lack of a full-fledged system of regulation of commodity flows. It is this aspect, in our opinion, should be decisive when considering the modern indirect taxation as a tool for regulating the economy of Ukraine. Problem statement. The current economic situation in the country necessitates the filling of the budget, which can be done through taxation. It is indirect taxes that entirely burden the shoulders of buyers, because com

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24

Zhovnir, Nataly, Olena Shevchenko, Vasyl Halai, and Svitlana Kyslytsia. "Effective Taxation Modeling Based on International Experience." International Journal of Engineering & Technology 7, no. 4.8 (2018): 253–57. http://dx.doi.org/10.14419/ijet.v7i4.8.27253.

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Foreign experience in taxation has been generalized in the article based on the analysis of Ukrainian fiscal system. Modern approaches in direct and indirect profit and consumption taxation have been determined. Effective taxation methodology based on the taxation burden management modeling has been proposed.Â Â Â

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25

Karceski, Steven M. "Efforts to tax carbon in Washington State." PLOS Climate 1, no. 10 (2022): e0000076. http://dx.doi.org/10.1371/journal.pclm.0000076.

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This paper explores the determinants of carbon taxation by focusing on recent efforts to tax carbon in Washington State. The paper identifies citizen demand, energy interests, and tax structure as possible factors in the emergence of carbon taxation. Washington has relatively high demand for climate action, and is unique with respect to its high reliance on indirect taxation and its low level of local fossil fuel interests. I argue this context, especially the high reliance on indirect taxation, makes taxation more appealing than other carbon pricing alternatives. I then test whether local tax

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26

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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27

Yablochnikov, Sergey L., Rosita B. Khapsaeva, and Aslan E. Ikaev. "ANALYSIS OF INDIRECT TAXATION IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/2, no. 132 (2022): 177–83. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.02.021.

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Currently, indirect taxes are a significant part of the tax system of almost every state. The mechanism of their collection is unified, but individual elements have specific features, based on the peculiarities of development. The article examines the theoretical aspects related to indirect taxes and fees in the taxation system of the Russian Federation, examines the socio-economic significance of indirect taxes, analyzes the role and dynamics of indirect taxes in the formation of the consolidated budget of the Russian Federation. The authors reveal current problems and suggest ways to improve

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28

Ruiz del Portal, X. "On the Direct Versus Indirect Taxation Controversy." Revista Hacienda Pública Española 203, no. 4 (2012): 9–22. http://dx.doi.org/10.7866/hpe-rpe.12.4.1.

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29

Canegrati, Emanuele. "A Probabilistic Voting Model of Indirect Taxation." FinanzArchiv 67, no. 1 (2011): 27. http://dx.doi.org/10.1628/001522111x574173.

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30

Kim, Yu Chan. "Pay to ability principle in indirect taxation." Journal of IFA, Korea 26, no. 1 (2010): 115–43. http://dx.doi.org/10.17324/ifakjl.26.1.201002.001.

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31

김희준. "Taxation of Foreign Investment and Indirect Expropriation." KYUNGPOOK NATIONAL UNIVERSITY LAW JOURNAL ll, no. 41 (2013): 135–58. http://dx.doi.org/10.17248/knulaw..41.201302.135.

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32

Maynard, R. "INDIRECT TAXATION IN AUSTRALIA—WHERE ARE WE?" APPEA Journal 47, no. 1 (2007): 439. http://dx.doi.org/10.1071/aj06034.

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Despite some effort at tax reform in Australia, industry still has to deal with a number of indirect taxes including: goods and services tax (GST); customs and excise duties; fuel tax credits; payroll and other employment taxes; and, stamp duties.While most of these imposts have been around for some time in one form or another, many changes have occurred in the administration of them—some under the banner of reform or streamlining, some subtle and some extensive.This paper seeks to summarise some of the main indirect tax issues that remain to be resolved or have emerged. For example, GST, whic

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33

Магомедова, М. З. "Analysis and ways to optimize indirect taxation." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 1190–93. http://dx.doi.org/10.34925/eip.2020.117.4.255.

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В настоящее время все большее внимание уделяется процессам, связанным с изучением акцизной деятельности. Именно поэтому в представленной статье проведен анализ основных проблем акцизного налогообложения и направления совершенствования акциза. Currently, more and more attention is paid to the processes related to the study of excise activities. This is why the article analyzes the main problems of excise taxation and the ways to improve the excise tax.

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34

Belan, Pascal, Stéphane Gauthier, and Guy Laroque. "Optimal grouping of commodities for indirect taxation." Journal of Public Economics 92, no. 7 (2008): 1738–50. http://dx.doi.org/10.1016/j.jpubeco.2008.01.010.

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35

Erreygers, Guido. "On indirect taxation and weakly basic commodities." Journal of Economics 50, no. 2 (1989): 139–56. http://dx.doi.org/10.1007/bf01239123.

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36

Uhdre, Dayana de Carvalho. "Digital reality, indirect taxation and international trends." Brazilian Journal of Law, Technology and Innovation 3, no. 1 (2025): 117–40. https://doi.org/10.59224/bjlti.v3i1.117-140.

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Digitalization is reshaping global consumption patterns and exposing the limits of value-added tax (VAT) regimes designed for an analogue economy. While Brazilian tax-reform proposals focus on merging six cascading levies into a single VAT-style tax, this structural simplification alone will not align the system with the realities of cross-border electronic commerce. Drawing on OECD guidelines and the BEPS Action 1 report, this article reviews two decades of international debate on destination-based VAT, especially for business-to-consumer supplies of intangibles. It highlights the practical i

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37

Netswera, Fulufhelo G., and Collins C. Ngwakwe. "Rethinking the erosional effect of indirect taxes on individual income." Corporate Ownership and Control 11, no. 1 (2013): 383–88. http://dx.doi.org/10.22495/cocv11i1c4art2.

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This paper examines the erosional effect of indirect taxes on individual incomes of South African citizens. A focus on taxation and the pervasion of indirect taxation in particular has become important given growing income inequality, unemployment and poverty amongst South Africans. The methodological approach utilised in this paper is rooted in reviews and use of hypothetical salaries to assess the erosional effect of indirect taxation on such salaries. The paper finds that although richer individuals may pay greater indirect taxes than poorer individuals; as a proportion of income however, p

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38

Perkins, J. O. N. "Macroeconomic Effects of a Switch to Indirect Taxes: Some Evidence from the UK and the EC." Economic and Labour Relations Review 3, no. 1 (1992): 36–47. http://dx.doi.org/10.1177/103530469200300103.

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This paper considers the evidence from simulations with major econometric models of the UK and EC relating to the effects on the main macroeconomic variables of a switch towards indirect taxation. The conclusion from this evidence is that a switch from income tax towards indirect taxation tends to increase the price level, the rate of inflation, the current account deficit, and the public sector borrowing requirement, and to reduce the country's net wealth, at any given level of real GDP. One especially important conclusion is that the increase in inflation is significantly due to the cut in i

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39

Chuzhmarova, Svetlana I., and Andrey I. Chuzhmarov. "The effect of value added tax and excise taxes on the oil and gas sector in the northern region of Russia on budget revenue formation." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 231–55. http://dx.doi.org/10.21684/2411-7897-2020-6-1-231-255.

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The main purpose of this article lies in providing the results of theoretical and practical studies of indirect taxation of the oil and gas sector of the northern region (in this case, the Komi Republic) and its role in the formation of budget tax revenues. The research novelty involves the development of the theory of taxation of environmental management and the justification of the need to develop a regional tax policy in order to strengthen its influence on the formation of tax revenues of the budget of the northern region. The theoretical and practical significance of the study lies in fix

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40

SOLDATOS, Gerasimos T. "Indirect Tax Incidence under Inelastic Underground Economy Demand." Journal of Economics and Behavioral Studies 7, no. 3(J) (2015): 56–62. http://dx.doi.org/10.22610/jebs.v7i3(j).582.

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This paper demonstrates theoretically that a profit tax does not affect the distribution of the firmâ€™s operations between the official and the underground economy. Or, if the firm was initially operating only officially, direct taxation of its business would not be a reason to go underground. Indirect taxation in the form of a sales tax does influence an already existing mix of official and underground activities, favoring the latter. And, it does constitute a reason to â€œgo undergroundâ€ for an otherwise fully official business. This is a thesis robust to market structure changes and to i

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41

Shvabii, Kostiantyn, and Olexsandr Chyrva. "THE ACTUAL DEVELOPMENT TRENDS OF INDIRECT TAXATION’ SYSTEM IN UKRAINE." Problems and prospects of economics and management, no. 3(31) (2022): 150–62. http://dx.doi.org/10.25140/2411-5215-2022-3(31)-150-162.

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The article examines the latest trends in the development of the indirect taxation system in Ukraine. This is due to the fact that in the last few years there have been certain structural shifts in the system of indirect taxation and changes in tax legislation as a reaction to external negative shocks (the COVID-19 pandemic and full-scale military aggression against Ukraine). In view of this, the purpose of this work is to assess the latesttrends in the development of the indirect taxation system in Ukraine, taking into account the impact on the state budget revenues and the state finance syst

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42

Kuruppuarachchi, Ajward, and Kumara. "DISTRIBUTIONAL INCIDENCE OF INDIRECT TAXATION: AN EMPIRICAL REVIEW." Journal of Accountancy & Finance 9, no. 2 (2023): 236–55. http://dx.doi.org/10.57075/jaf922210.

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In this article, we reviewed the published Research works on indirect tax incidence, which describes the way of distributing indirect tax burden among households, and the purpose of this review is to identify the distributional impact of the burden of indirect tax on different groups, such as income groups, expenditure groups, commodity groups, and demographic groups, etc. The process of systematic review has been implemented in order to search, select, appraise, synthesize, and report the findings of previous studies. A government's revenue depends on several sources. Among them, indirect tax

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43

Айгумова, Г. И., and В. Т. Шамсиева. "Modern problems of indirect taxation in the Russian Federation." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 179–81. http://dx.doi.org/10.34925/eip.2021.133.8.030.

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Статья посвящена исследованию современных проблем косвенного налогообложения в Российской Федерации. Косвенные налоги являются средством регулирования социальноэкономического развития страны. Дано краткое описание косвенных налогов и особенностей их функционирования на современном этапе развития. Представлена динамика структуры доходов федерального бюджета за 2016-2020 годы и проанализирована статистика косвенных налогов. Изучаются основные проблемы косвенного налогообложения и пути их влияния на экономическую политику государства. Определены основные направления развития косвенного налогообло

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44

BERAMENDI, PABLO, and DAVID RUEDA. "Social Democracy Constrained: Indirect Taxation in Industrialized Democracies." British Journal of Political Science 37, no. 4 (2007): 619–41. http://dx.doi.org/10.1017/s0007123407000348.

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The determinants of the welfare state have received a great deal of attention in the comparative political economy literature. An analysis of the role that indirect taxation plays in the politics of advanced industrial societies is, however, missing. This article demonstrates that a full understanding of the links between redistribution, social democracy and corporatism is impossible without a closer look at indirect taxation. Conventional wisdom is questioned and it is shown that social democratic governments in corporatist environments find themselves in a paradoxical situation. They need to

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45

Nygard, Odd E., and John T. Revesz. "A literature review on optimal indirect taxation and the uniformity debate." Revista Hacienda Pública Española 218, no. 3 (2016): 107–40. http://dx.doi.org/10.7866/hpe-rpe.16.3.5.

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46

PODOLIANCHUK, Olena. "ACCOUNTING IN TAXATION OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 115–28. http://dx.doi.org/10.37128/2411-4413-2021-1-8.

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The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget.

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47

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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48

Anbalagan, C., Alex Johnson, S. Vishal, and GunaPriya GunaPriya. "INDIRECT TAXATION IN INDIA: EVOLUTION, STRUCTURE, CHALLENGES, AND FUTURE PROSPECTS." ASET Journal of Management Science 4, no. 2 (2025): 257–79. https://doi.org/10.47059/ajms/v4i2/27.

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This article aims to provide valuable insights into India’s indirect tax landscape andproposestrategic reforms for its future development. Indirect taxation plays a crucial role inIndia’sfiscal policy, contributing significantly to government revenue and influencing economicactivities. Over the years, India's indirect tax system has undergone substantial transformations, evolving from a complex multi-tax regime to a more streamlined structurewith the introduction of the Goods and Services Tax (GST) in 2017. This article examines thehistorical evolution, structural framework, challenges, and fu

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49

Honcharenko, Iryna, Nataliia Dudchenko, and Viktoriia Zhuk. "PARTICULARITIES OF INDIRECT TAXATION IN COUNTRIES OF THE EU." Financial and credit activity problems of theory and practice 3, no. 50 (2023): 42–51. http://dx.doi.org/10.55643/fcaptp.3.50.2023.4018.

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Modern business conditions require the formation of new management tools, particularly in the financial sphere. Under such conditions, the issue of effective taxation is gaining special relevance. Traditionally, the tax system of any country consists of direct and indirect taxes. In recent years, issues related to managing indirect taxes – such as VAT, GST, customs and excise duties – have risen on the corporate agenda. However, there is currently no universal model for the ratio of direct and indirect taxes, because there are a significant number of factors that affect the level of budget fil

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Esmaeel, Ezat Sabir. "The impact of direct-indirect taxation on consumer." IOSR Journal of Engineering 03, no. 6 (2013): 08–13. http://dx.doi.org/10.9790/3021-03620813.

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