Academic literature on the topic 'Resource taxation'

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Journal articles on the topic "Resource taxation"

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VALIHURA, Volodymyr, and Viktoriia SIDLIAR. "The fiscal-regulatory role of resource rent taxation in Ukraine." Naukovi pratsi NDFI 2022, no. 2 (2022): 66–78. http://dx.doi.org/10.33763/npndfi2022.02.066.

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Resource rent taxation is an instrument of state regulation designed to stimulate natural resource users to minimize the loss of natural resources during their extraction and involvement in economic circulation, to ensure their rational use. Together with the performance of the regulatory function, resource rent taxation should be a significant source of income for the state budget. The purpose of the article is to highlight the current problems of resource rent taxation in Ukraine from the standpoint of its fiscal and regulatory role, to formulate proposals of an applied nature regarding the
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Abdullah, Rudi. "Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)." E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 18, no. 2 (2018): 111–18. http://dx.doi.org/10.29103/e-mabis.v18i2.177.

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Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses
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Izvoranu, Anca Marina, and Henriette Cristiana Călin. "Land taxation." Proceedings of the International Conference on Business Excellence 13, no. 1 (2019): 883–88. http://dx.doi.org/10.2478/picbe-2019-0077.

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Abstract The process of producing agricultural goods involves natural resources, cataloged as inputs. Neutral, the most important is the land, as the primary resource among seeds, land, agricultural machinery, fuel. The present paper will analyze how the land resource is taxed, the needs and opportunities of taxation, and what are the shortcomings of this niche. The study does not aim to deal exhaustively with the legislation related issues in this sector, but has in particular sought to identify future directions of development in terms of the ability of agricultural actors to cope with the c
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Medalla, Felipe M. "Taxation and Domestic Resource Mobilization." Asian Development Review 09, no. 02 (1991): 73–89. http://dx.doi.org/10.1142/s0116110591000106.

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Taxation can be viewed as an important form of domestic resource mobilization. To the extent that public goods are underprovided, the marginal productivity of resources may be higher in the public sector than in the private sector. As a result, output may increase as tax and revenue collection is improved…
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Cairns, Robert D. "Reform of Exhaustible Resource Taxation." Canadian Public Policy / Analyse de Politiques 11, no. 4 (1985): 649. http://dx.doi.org/10.2307/3550295.

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Yumaev, Mikhail. "Taxation of natural resource extraction: problematic questions and digitalization of tax administration." Налоги и налогообложение, no. 3 (March 2020): 44–55. http://dx.doi.org/10.7256/2454-065x.2020.3.32580.

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The subject of this research is the theory and methodology of taxation of natural resource extraction, including raw hydrocarbon materials and solid minerals, approaches towards allocation of tax burden between economic agents, development trends in taxation system of extraction of different types of minerals. Special attention is given to the questions of improvement of tax administration of extractive sector based on implementation of the new digital information technologies of transmitting data on the output of minerals and reform of the institution of declaration of tax. Research methodolo
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Semevski, Fedor, and Boris Zeide. "Sustainable Environment Through Calibrated Resource Taxation." Journal of Sustainable Forestry 9, no. 1-2 (1999): 157–58. http://dx.doi.org/10.1300/j091v09n01_12.

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Blackwell, Boyd, and Brian Dollery. "Resource Taxation and Remote Aboriginal Expenditure." Economic Papers: A journal of applied economics and policy 32, no. 3 (2013): 360–82. http://dx.doi.org/10.1111/1759-3441.12041.

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Andersen, Torben M. "Capital income taxation and resource allocation." European Journal of Political Economy 4, no. 4 (1988): 553–54. http://dx.doi.org/10.1016/0176-2680(88)90017-1.

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Самусевич, Ярина, Ірина Теницька, and Павло Востриков. "IDENTIFICATION OF COMPLEMENTARY ZONES IN THE CHAIN “ENVIRONMENTAL TAXATION – RATIONAL NATURAL USE – ECONOMY SHADOWING – NATIONAL SECURITY”." Сталий розвиток економіки, no. 4(51) (January 17, 2025): 376–88. https://doi.org/10.32782/2308-1988/2024-51-53.

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Environmental and economic challenges of the modern era require innovative approaches to ensure sustainable development for the state. The interdependence between the rational use of natural resources, tax policy, and economic transparency is a decisive factor in preserving ecosystems and biodiversity while ensuring long-term economic stability. The purpose of the article is to validate and substantiate the complementarity that arises from the de-shadowing of environmental taxes, promoting rational natural resource management, and ensuring national security. The study justifies the complementa
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Dissertations / Theses on the topic "Resource taxation"

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Khan, Md Liaquat Ali. "A Study of the Bangladesh Budget with special ref to resource mobilization through taxation." Thesis, University of North Bengal, 1994. http://hdl.handle.net/123456789/336.

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Veisi, Mohsen. "Essays on the links between natural resources, corruption, taxation and economic growth." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/essays-on-the-links-between-naturalresources-corruption-taxation-andeconomic-growth(a839015d-f21e-4dad-bb0c-8ea96036512c).html.

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This thesis studies the poor development performance of resource-rich developing economies, known as the resource curse. In the first chapter we provide a comprehensive literature review of the topic and the channels through which resource abundance can result in the resource curse. Issues of corruption and governance have been emphasised to be the main driver of the resource curse. This has been illustrated by a negative relationship between resource abundance and corruption control in the literature. However, there is a gap in how natural resources facilitate corruption. In the second chapte
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Iqbal, Kazi. "Essays on intergenerational allocation of public spending, growth and optimal taxation /." Thesis, Connect to this title online; UW restricted, 2006. http://hdl.handle.net/1773/7435.

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Templeton, Joshua J. "Three essays on taxation and land use change." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1101850043.

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Thesis (Ph. D.)--Ohio State University, 2004.<br>Title from first page of PDF file. Document formatted into pages; contains x, 160 p.; also includes graphics Includes bibliographical references (p. 150-160).
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Eriksson, Giwa Sebastian. "Procedural justice, social norms and conflict : human behavior in resource allocation." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2009. http://www2.hhs.se/efi/summary/810.htm.

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Smith, Mark Bowler. "UK competitiveness, sustainable development and corporate taxation : using the corporation tax to promote increased resource productivity in line with the law and policy of the European Union." Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610274.

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Cyan, Musharraf R. "The Effects of Rent Assignment on Long-Lived Public Goods in Exhaustible Resource Economies." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/72.

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Exhaustible resource rents are an important taxable base in many countries, with revenue sharing often part of the scheme. In some cases large shares are retained for the central government. Generally, the discussions of exhaustible resource taxation consider assignment of resource rent tax base and revenue sharing from the limited perspectives of efficiency and stability. Tax assignment and sharing arrangements are assumed to have a neutral effect on investment of resource rents in long-lived public goods. We attempt to demonstrate that this may not be the case, specifically looking at the qu
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Belle, Isle Melissa N. "Cash flow of small service businesses in Australia: is there a relationship with owner tax literacy?" Thesis, Griffith University, 2021. http://hdl.handle.net/10072/401640.

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The service sector contributes significantly to the Australian economy in terms of income, employment and business registrations. Businesses in the service sector provide more than three-quarters of the economy’s income and employ more than 87% of all Australian private sector employees. Further analysis suggests that small businesses make up a large part of the service sector. For example, small service sector businesses (SSSBs) account for $393 billion in income and employ 4,127,000 of the total service sector employment of 9,410,000. Considering the significance of SSSBs to the economy, it
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Литвинчук, А. О. "Використання механізмів еколого-ресурсного оподаткування в контексті забезпечення сталого розвитку України". Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/36976.

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Економічні методи стимулювання раціонального використання природних ресурсів та охорони навколишнього середовища зазвичай на практиці являють собою сукупність заходів, спрямованих на принципову зміну організації економічної діяльності суб’єктів господарювання в напрямку, сприятливому для збереження природно- ресурсного потенціалу та навколишнього середовища, шляхом впливу на ключові фінансові важелі, які регламентують цю діяльність. Економічне зростання та ефективність використання ресурсів є двома сторонами однієї медалі сталого розвитку України. Оптимальне господарювання – це максимально мож
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Кравчук, Я. В. "Розвиток системи ресурсних податків і платежів в Україні". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81678.

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У роботі проаналізовано підходи до розуміння сутності та особливостей оподаткування ресурсних платежів в Україні та світі. Досліджено розвиток екологічного податку в Україні а його роль у наповненні бюджетів, також проаналізовано динаміку та структуру податкових надходжень з рентної плати. Визначено вплив рівня ресурсних платежів на макроекономічні фінансові та екологічні показники. Основною метою проведеного дослідження стало визначення проблем вирішення яких сприятиме вдосконаленню оподаткування ресурсів в Україні та скороченню рівня забруднення навколишнього природнього середовища .<br>
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Books on the topic "Resource taxation"

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J, Arnold Brian, and Davies, Ward & Beck (Firm), eds. Taxation of resource industries. Carswell, 1987.

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Ghaus, Aisha. Provincial resource mob. Social Policy and Development Centre, 1998.

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Westin, Richard A. Natural resource taxation: Cases and materials. J. Marshall Pub. Co., 1987.

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Dzienkowski, John S. Natural resource taxation: Principles and policies. Carolina Academic Press, 1988.

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Calverley, C. Anne. Introduction to resource taxation in Canada. Carswell, 2014.

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Freedom from Debt Coalition (Philippines), ed. The FDC tax campaign resource manual. Freedom from Debt Coalition, 1998.

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Rajeev, P. V. Resource mobilization in India and Pakistan. Deep & Deep Publications, 1991.

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American Law Institute-American Bar Association Committee on Continuing Professional Education., ed. Partnerships: UPA, ULPA, securities, taxation, and bankruptcy : resource materials. American Law Institute-American Bar Association Committee on Continuing Professional Education, 1992.

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Auerbach, Alan J. Perfect taxation with imperfect competition. National Bureau of Economic Research, 2001.

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Pinto, Dale. Tax effects and human resource implications of employee share plans. School of Business Law, Curtin Business School, Curtin University of Technology, 1995.

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Book chapters on the topic "Resource taxation"

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Fortescue, Stephen. "Taxation in the Resource Sector." In Russia’s Oil Barons and Metal Magnates. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230800748_6.

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Howard, Michael W., and Karl Widerquist. "Why Link Basic Income to Resource Taxation?" In Alaska’s Permanent Fund Dividend. Palgrave Macmillan US, 2012. http://dx.doi.org/10.1057/9781137015020_14.

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Faiella, Ivan, and Luciano Lavecchia. "Households’ Energy Demand and Carbon Taxation in Italy." In Studies in Energy, Resource and Environmental Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35684-1_8.

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AbstractSince the second half of 2021, Italian households have experienced a significant increase in energy prices. Nonetheless the relevance of this issue, information on energy use and how quantity reacts to price increases is still scant and with a very limited level of disaggregation. We propose a novel methodology to estimate the demand and elasticity of electricity, heating and private transport fuels by aligning the microdata of the Italian Household Budget Survey with several external sources. These estimates can be used to assess how energy expenditure weighs on vulnerable households
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Grondona, Verónica. "Tax evasion and capital flight in resource-rich Latin America." In Taxation and Inequality in Latin America. Routledge, 2023. http://dx.doi.org/10.4324/9781003336686-7.

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Bértola, Luis, Cecilia Lara, and Camilo Martínez. "Natural resource wealth and fiscal institutions in Latin America since independence." In Taxation and Inequality in Latin America. Routledge, 2023. http://dx.doi.org/10.4324/9781003336686-3.

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Ali-Nakyea, Abdallah, and Nasir Alfa Mohammed. "Resource Rent and Capital Gains Taxes in Africa." In Taxation and Management of Natural Resources in Africa. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-58124-3_7.

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Zhang, Yan. "Exploring the Institutional and Regulatory Aspects of Resource Taxation." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-548-5_17.

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Mohammed, Jabir Ibrahim, Ophelia Amo, and Joshua Yindenaba Abor. "The Future of Natural Resource Management and Policy in Africa." In Taxation and Management of Natural Resources in Africa. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-58124-3_18.

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Caligaris, Gastón. "Ground rent, capital accumulation, and the limits of taxation in resource-rich countries: the case of Argentina (1993–2020)." In Taxation and Inequality in Latin America. Routledge, 2023. http://dx.doi.org/10.4324/9781003336686-13.

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Asiedu, Edward, Mohammed Amidu, and Osman Babamu Halidu. "The Impact of Natural Resource Depletion on Climate Change Vulnerability and Income Inequalities in Africa." In Taxation and Management of Natural Resources in Africa. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-58124-3_17.

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Conference papers on the topic "Resource taxation"

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Nencu, Silviu-Stefan, and Veronica Grosu. "Comparative analysis of the taxation regime for mineral energy resources." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.07.

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The taxation regime for mineral energy resources plays a crucial role in shaping national economic policies, influencing both government revenues and the attractiveness of the energy sector for investors. This study provides a comparative analysis of Romania's taxation system for mineral energy resources, highlighting its structure, key fiscal mechanisms, and alignment with international best practices. The research examines the impact of taxation policies on investment decisions, resource exploitation, and economic sustainability. By comparing Romania's fiscal framework with those of other co
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Chen, Peiling. "An Empirical Analysis of Influential Factors of Human Resource Allocation in Local Taxation System." In 2011 International Conference on Business Computing and Global Informatization (BCGIn). IEEE, 2011. http://dx.doi.org/10.1109/bcgin.2011.25.

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Glukhova, V. I. "Modernization of environmental taxation in Ukraine in the context of European integration processes." In WORLD ECONOMY AND CIVILIZATIONAL PROGRESS AMIDST POLYSTRUCTURAL CHANGES: ECONOMIC-TECHNOLOGICAL, RESOURCE, POLITICAL-LEGAL, SECURITY-SOCIAL FACTORS. Baltija Publishing, 2024. http://dx.doi.org/10.30525/978-9934-26-412-2-8.

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ROJAS-PALMA, A., and E. GONZÁLEZ-OLIVARES. "REGULATION BY OPTIMAL TAXATION OF AN OPEN ACCESS SINGLE-SPECIES FISHERY CONSIDERING ALLEE EFFECT ON RENEWABLE RESOURCE." In International Symposium on Mathematical and Computational Biology. WORLD SCIENTIFIC, 2010. http://dx.doi.org/10.1142/9789814304900_0014.

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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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Zong, Zhijuan. "A Multimedia Teaching Resource Sharing System for Fiscal Taxation in Colleges and Universities Based on Internet of Things Technology." In DEIT 2025: 2025 International Conference on Digital Education and Information Technology. ACM, 2025. https://doi.org/10.1145/3732299.3732303.

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Abdiyeva, Raziya, Jusup Pirimbaev, and Tuncer Özdil. "The Tax Culture in Kyrgyzstan and its Determinants." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00315.

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Government needs healthy and permanent finance resource to carry out its functions successfully and effectively. Healthy and permanent finance resource depends on efficiency of tax system. There are two sides in taxation: the government who impose taxes and citizens who pay taxes. The relationship between these two sides, their views about each other's significantly influence the successiveness of tax system. &#x0D; In our study we research taxpayers' perceptions of the tax, their tax conscience and their opinions about tax system and government. The results of the survey carried out in capita
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Abdiyeva, Raziya. "Social Norms and Tax Culture in Transition Countries: Case of Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.02011.

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Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factors as attitudes of community towards tax behavior of social norms related taxation can manage and regulate tax compliance more effectively than deterrence instruments. &#x0D; In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable dev
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Miyazaki, Wataru, Takeo Kondo, Kazukiyo Yamamoto, Motohisa Ootuka, Hideki Takahashi, and Hitosi Miyazaki. "Research Into the Extraction of the Appeal Points of Marine Space in the Okinawa Marine Resort and a Method of Estimating the Accommodated Population." In 25th International Conference on Offshore Mechanics and Arctic Engineering. ASMEDC, 2006. http://dx.doi.org/10.1115/omae2006-92220.

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In the formation of a marine resort, the extraction of the various appeal points of marine space is an important issue. For this reason, this research project targeted Kumejima in Okinawa Prefecture, Japan, and considering tourists who visit the resort as the target of the study, a decision was taken to evaluate the quality of the appeal points that comprise the resort. As a result, the appeal points of marine space were found to be comprised of three main resource elements and 13 categories related to these elements. The accurate number of tourists who visit a resort, be it marine resort or o
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Chițiga, Georgiana. "The environment in a sustainable Europe." In The 5th Economic International Conference “Competitiveness and sustainable development“. Technical University of Moldova, 2023. http://dx.doi.org/10.52326/csd2023.11.

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The paper aims to analyze the major necessity to find ways to achieve that development that ensures a stable balance between economic, social and environmental considerations, so that European Union must have an important place in the transition to a healthy environment in a sustainable Europe, in a sustainable world. As a starting point, we have the reality that the European Union is facing persistent environmental challenges and an unprecedented urgency in terms of biodiversity, resource use, climate change and environmental risks to health and well-being, requiring a robust understanding an
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Reports on the topic "Resource taxation"

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Canavire-Bacarreza, Gustavo, Jorge Martínez-Vázquez, and Violeta Vulovic. Taxation and Economic Growth in Latin America. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011481.

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Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most important taxes for the region, namely personal income tax, corporate income tax, general taxes on goods and services, including value added and other sales taxes, and revenues from natural resource. We evaluate the effect of these tax instruments on growth for Argentina, Brazil, Mexico, and Chile using
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Kinda, Harouna, and Abrams M. E. Tagem. Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach. UNU-WIDER, 2023. http://dx.doi.org/10.35188/unu-wider/2023/433-5.

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Cantens, Thomas, and Gaël Raballand. Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.009.

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In the last decade, African authorities and the international community have called for support to increase taxation capacity in order to reduce reliance on aid flows. This commitment to support tax administrations was reflected in the 2015 Addis Tax Initiative (ATI), which advocated ‘to double assistance to developing countries in order to strengthen their tax systems and administrations’ by the year 2020 (IMF 2017: 6). Increasing domestic resource mobilisation is even more salient for state-building in fragile states, in terms of providing costly services to citizens, including security, acr
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van den Boogaard, Vanessa, Wilson Prichard, Nikola Milicic Nikola, Matthew Benson, and Deanndre Chen. Tax Revenue Mobilisation in Conflict-affected Developing Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.009.

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Taxation is central to state building in post-conflict states. This reflects both the urgent need for revenue during post-conflict reconstruction and the broader governance implications of taxation related to state capacity building and the expansion of governmental responsiveness and accountability. In European states, taxation was historically central to enabling war and a longstanding literature suggests that conflict, or its threat, may increase tax collection. However, this centrality is not reflected in existing practice or research. It is unclear whether theoretical findings about the r
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TITOVA, E. FEATURES OF MIGRATION POLICY IN THE JEWISH AUTONOMOUS REGION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2077-1770-2021-13-4-2-54-70.

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The article reveals the features of the state mechanism for regulating labor migration in the Jewish Autonomous Region. It is noted that labor migration is an integral part of the economic development of the region. The purpose of the study is the peculiarities of solving the problems of optimizing the mechanisms for regulating labor migration in the Jewish Autonomous Region (JAO). The practical significance of the study is underscored by the growing resource requirements of the Jewish Autonomous Region. The importance of attracting labor migrants from the widest list of countries, to increase
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MYLNIKOVA, L. PROBLEMS OF TAXATION OF INDIVIDUALS IN THE RUSSIAN FEDERATION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-3-149-154.

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The article considers the most urgent problems of taxation of personal income in the Russian Federation. Taxes collected from the population are an important source of financial resources received by the country’s budget. Being a special tool, the fiscal system requires a progressive gradation of taxation.
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Gaffen, Michael, and James Baker. The Impact of Taxation on the Development of Geothermal Resources. Office of Scientific and Technical Information (OSTI), 1992. http://dx.doi.org/10.2172/882427.

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Gaffen, Michael, and James Baker. The Impact of Taxation on the Development of Geothermal Resources. Office of Scientific and Technical Information (OSTI), 1992. http://dx.doi.org/10.2172/860631.

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Munoz, Laura, Giulia Mascagni, Wilson Prichard, and Fabrizio Santoro. Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.002.

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Digital financial services (DFS) have rapidly expanded across Africa and other low-income countries. At the same time, low-income countries face strong pressures to increase domestic resource mobilisation, and major challenges in taxing the digital economy. A growing number are therefore advancing or considering new taxes on DFS. These have generated much debate and there are significant disagreements over the rationale for the taxes and their likely impacts. This paper examines three key questions that could help governments and other stakeholders to better understand the rationale for, and i
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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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