Relevant bibliographies by topics / The administration of taxes and fees

Contents

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

Academic literature on the topic 'The administration of taxes and fees'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "The administration of taxes and fees"

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Maryniv, Nataliya, and Mushfik Damirchyev. "Features of legal regulation of local taxes and fees administration and their place in the structure of local budget revenues." Law and innovations, no. 3 (47) (November 2024): 151–59. https://doi.org/10.37772/2518-1718-2024-3(47)-22.

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Problem setting. An important element of the economic basis for effective resolution of tasks and functions by local self-government bodies is the income of local budgets. According to information from the official state web portal of open data in the field of public finances - Open budget, there are 1,952 local budgets in Ukraine, the revenue part of which as of October 1, 2024 is formed by 64.23% due to tax revenues in the amount of UAH 316,376,414,760.41. , including, but not exclusively, at the expense of local taxes in the form of property tax in the amount of UAH 47,473,912,844.99. or 15
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Denison, Dwight V., Merl Hackbart, and Juita-Elena Yusuf. "Electronic Payments for State Taxes and Fees." Public Performance & Management Review 36, no. 4 (2013): 616–36. http://dx.doi.org/10.2753/pmr1530-9576360406.

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Смирнов and E. Smirnov. "New in Tax Administration." Auditor 1, no. 7 (2015): 3–9. http://dx.doi.org/10.12737/12153.

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On June 2, 2015 the Federal law No. 113-FZ dated 02.05.2015 and providing an increase of tax agents’
 responsibility for observance of requirements related to the legislation on taxes and fees came into force.
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Dema, Dmytro, Inna Shubenko, and Serhii Davydchuk. "LOCAL TAXATION: THE CURRENT STATE AND EXPERIENCE OF THE EUROPEAN UNION COUNTRIES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 69–76. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-69-76.

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The paper examines the formation of local taxation system in Ukraine. It has been established that the number of local taxes and fees has been significantly reduced due to the evolution in the local taxation system. Currently the list of local taxes and fees comprises two local taxes, namely the property tax and the single tax, as well as two local fees including the tourist fee and the vehicle parking fee. It is determined that the basis for local budget revenues is formed by the tax receipts which tend to increase, with the simultaneous decrease in proceeds from state administration bodies.
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Пабат, О. В. "Specific Features of Legal Regulation of Local Taxes and Fees." Law and Safety 79, no. 4 (2020): 44–47. http://dx.doi.org/10.32631/pb.2020.4.06.

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It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at the national level. The powers granted by the state are used, each of the taxes and fees is established and put into effect separately, the collection mechanisms are regulated in details at the local level.
 The peculiarity of the legal regulation of local taxes and fees is that local self-government agencies do not have the right to set
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Sandu, Dorina. "Tax Mediation – an Alternative to the Resolution of Disputes between Taxpayers and the Local Tax Administration." Economic Insights – Trends and Challenges 2021, no. 3 (2021): 109–20. http://dx.doi.org/10.51865/eitc.2021.03.10.

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Local taxes and fees are of interest to both the public authorities and the taxpayer. The level of local taxes and fees guides the way the local budget is prepared and outlines the main investment objectives at the community level. The taxpayer has become increasingly interested in what he pays in local taxes and fees because he has realized that this effort on his part must be reflected in the level of well-being of the community in which he lives. This study aims at an analysis of tax mediation in Romania, as a distinct, special, and voluntary procedure between the tax institution and the de
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Duncan, Denvil, Venkata Nadella, Ashley Clark, Stacey Giroux, and John Graham. "Searching for a Tolerable Tax." Public Finance Review 45, no. 5 (2016): 678–700. http://dx.doi.org/10.1177/1091142116653818.

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A growing number of states are pursuing strategies to combat declining fuel tax revenue and fund road construction and maintenance, including the use of sales taxes, income taxes, and tolls; raising fuel tax rates; and adopting road mileage user fees. We use data from a nationally representative survey to compare public acceptability of a mileage user fee with each of these alternative revenue mechanisms. We find that support for the revenue options varies from 13.4 percent for income taxes to 33.8 percent for tolls, with higher gasoline tax rates, mileage user fees, and sales taxes in the mid
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Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.

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Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures.
 The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees.
 Understanding the content of the wording "tax sphere"
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Chudak, Olesya. "The influence of digitalization on the administration of taxes and charges in Ukraine." Law and innovations, no. 2 (38) (June 24, 2022): 71–77. http://dx.doi.org/10.37772/2518-1718-2022-2(38)-9.

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Problem setting. Modern society is gripped by the trend of digitalization, which permeates all spheres of its life. First of all, such processes affected the state’s economy, and hence the taxation and administration of taxes and fees. According to scientists, the key technologies of the digital economy contribute to the digital transformation of business – the transformation of analog products, business processes and business models of organizations into those based on the effective use of digital technologies. In addition, it should be noted that the digital economy is shaping a new, digital
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Yevhenii Shapovalov. "THE ROLE OF LOCAL TAXES AND FEES IN THE CONDITIONS OF DECENTRALIZATION." INNOVATIVE ECONOMY, no. 1 (2022): 180–87. http://dx.doi.org/10.37332/2309-1533.2022.1.25.

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Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. In the research process, the following methods were used: theoretical generalization and scientific abstraction - when substantiating the categorical-conceptual research apparatus; the method of system analysis - in the formation of the
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Dissertations / Theses on the topic "The administration of taxes and fees"

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Pontes, João Tobias da Silva. "O processo administrativo tributário no Estado de São Paulo: um estudo sobre os litígios do ICMS no período de 2010 a 2014." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/107/107131/tde-12072017-173649/.

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Esta dissertação trata dos conflitos entre a Fazenda Pública e os contribuintes relativos ao ICMS em São Paulo. O trabalho busca compreender e verificar se o processo administrativo tributário paulista foi suficiente, efetivo e útil para o controle de legalidade dos atos administrativos emanados a partir do surgimento de conflitos de ICMS no período de 2010 a 2014. A processualização no Direito Administrativo representa uma das formas do particular intervir na ação estatal, sobretudo naquelas em que o Estado interfere em sua esfera jurídica. Instalado o processo no âmbito administrativo, o Pod
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Жительна, О. В. "Правові засади електронного адміністрування податків та зборів в Україні". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70825.

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В роботі досліджено поняття податкового адміністрування та з’ясувано поняття електронного урядування та принципи його здійснення. Розглянуто загальні засади електронного документообігу в Україні. З’ясувати загальні риси електронного адміністрування податків та зборів в Україні та правові засади електронної звітності платників податків. Досліджено правове регулювання електронного адміністрування податку на додану вартість в Україні та з’ясувано основні проблеми електронного адміністрування податку на додану вартість в Україні та запропонувати шляхи його вдосконалення.
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Думчиков, Михайло Олександрович, Михаил Александрович Думчиков та Mykhailo Oleksandrovych Dumchykov. "Адміністративно-правові засади реформування системи загальнодержавних та місцевих податків і зборів в Україні". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/67992.

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Дисертаційна робота присвячена вивченню адміністративно-правових засад реформування системи загальнодержавних та місцевих податків та зборів в Україні, а також визначенню напрямків їх удосконалення. Особлива увага приділена поняттю, сутності загальнодержавних та місцевих податків і зборів та історико-правового аналізу виникнення і становлення загальнодержавного та місцевого оподаткування в Україні. З’ясовані функції та принципи оподаткування в Україні. Розкриті особливості адміністративно-правового регулювання загальнодержавного і місцевого оподаткування в Україні. Основний акцент зроблений на
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Berger, Melissa, Gerlinde Fellner-Röhling, Rupert Sausgruber, and Christian Traxler. "Higher taxes, more evasion? Evidence from border differentials in TV license fees." Elsevier, 2016. http://dx.doi.org/10.1016/j.jpubeco.2016.01.007.

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This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. Our preferred estimator indicates that a one percent increase in fees raises the evasion rate by 0.3 percentage points. The positive effect of fees on evasion is confirmed in different parametric and non-parametric approaches and survives several robustness checks.
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Furlanetti, Carlos Eduardo. "Análise das características das carteiras acionárias, das estratégias de gestão e dos retornos dos fundos de previdência privada complementar PGBL/VGBL que investem em renda variável." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-09082018-142234/.

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Este trabalho teve como objetivo principal desenvolver um modelo para estimar o retorno anual de fundos privados de previdência complementar, PGBL/VGBL, que investiram em ativos de renda variável, entre 2007 e 2015. As variáveis utilizadas para discriminar as estratégias implementadas pelos gestores de fundos foram o beta do portfólio de ações, a taxa de administração cobrada pelo fundo e a porcentagem do patrimônio do fundo aplicada em ativos de renda variável. Os dados de 671 fundos diferentes foram extraídos do banco de dados Economática®. Os fundos estavam associados a 29 administradoras d
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Dumchikov, M. "The theoretical basis of the historical aspect of development and a system of local taxes and fees." Thesis, Sumy State University, 2015. http://essuir.sumdu.edu.ua/handle/123456789/40375.

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The Ukraine local taxes system in its modern dimension moved a difficult and controversial way. The problem of the formation and development of local taxes and fees extensively researched within the last years, but has not lost its relevance. The creation of a quality local system of taxes and fees, begins almost simultaneously with the proclamation of independence of the Ukrainian state. So, naturally the beginning of the Ukrainian taxes system is the year, when our country gained independence.
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Adolfsson, Per, and Jon Christensson. "Equity funds - and the Relationship between Return and Administration Fees." Thesis, Jönköping University, JIBS, Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-707.

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<p>Sammanfattning</p><p>Antalet investeringsfonder och intresset för dessa har under de senaste åren ökat drama-tiskt. 94 % av den svenska befolkningen mellan 18-74 år sparar i någon form av fond. Un-der 2005 uppgick det totala fondkapitalet till ungefär 1,4 miljarder SEK. Det gör detta till ett viktigt ämne att studera vidare.</p><p>Syftet med denna uppsats att analysera om det är något samband mellan förvaltningsavgif-ter, avkastning, riskjusterad avkastning och marknadsanpassad förvaltningsavgift och av-kastning i svenska aktiefonder. Vidare, skiljer sig prestationen mellan fonder beroende
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Yamanaka, Shiro 1975. "The impact of infrastructure-related taxes and fees on airline fares in the US and the European Union." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/31138.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering; and, (S.M.)--Massachusetts Institute of Technology, Operations Research Center, 2005.<br>Includes bibliographical references (p. 89-91).<br>The purpose of this thesis is to estimate the impact of infrastructure-related add-on taxes and fees on the direct cost of air travel in the United States and the European Union. Its scope includes domestic travel in the United States and both domestic and intra-EU international travel within the European Union. For the United States, we work with over 4 mil
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Erickson, Merle Matthew. "The effect of taxes on the structure of corporate acquisitions." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290582.

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This study investigates tax and non-tax determinants of corporate acquisition structure. In contrast to previous research, this study analyzes acquisitions from an investment financing perspective and investigates the tax implications of transaction structure for all three contracting parties--acquiring firm, target firm and target firm shareholders. Results indicate that the probability of an equity-financed tax-free transaction structure is an increasing function of the acquiring firm's likelihood of tax exhaustion. The probability of a debt-financed taxable transaction is a decreasing funct
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Angeli, Oliviero. "Freedom of Movement and Emigration Pressures: A Defence of Immigration Fees." De Gruyter, 2016. https://tud.qucosa.de/id/qucosa%3A71068.

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The article addresses the prospective responsibility of states to protect citizens from emigration pressures. After establishing the moral weight of theinterest in staying, the article proceeds to explain why the interest to stay is comparatively more resistant to restrictions than the interest in exercising freedom of movement across borders. On this basis, the argument is then advanced that immigration fees can be charged on (well-off) immigrants as a means to protect economically vulnerable residents in recipient countries from emigration pressures. The argument that I will advance is in at
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Books on the topic "The administration of taxes and fees"

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Galtés, Joan Pagés i. La memòria economicofinancera de les taxes i preus públics per serveis i activitats. Escola d'Administració Pública de Catalunya, 1999.

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Commission, Nevada Legislature Legislative. Study of the fees and taxes which produce revenue for the construction and maintenance of the highways. Legislative Commission of the Legislative Counsel Bureau, State of Nevada, 1986.

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Vagin, Vladimir, Milyausha Pinskaya, Nadezhda Gavrilova, and Natal'ya Shapovalova. Taxes of citizens in initiative budgeting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1816637.

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The monograph is devoted to the analysis and evaluation of the productivity of the methodology of initiative budgeting in relation to taxation. The ways of involving citizens in public administration and budget decisions formed in Russian and foreign studies are revealed. It is shown that one of the promising practices of initiative budgeting can be the participation of citizens in decisions on the direction of part of the expenditures of local budgets for co-financing projects of initiative budgeting. It is revealed that additional positive effects arise in the form of increased motivation fo
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Sidorova, Elena, and Diana Boboshko. Taxes and taxation: a practical course. 3rd ed. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2118065.

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The textbook implements a practice-oriented approach to the educational process. In addition to tests, the workshop presents tasks of various levels of complexity, tasks for filling out tax returns and documents used in tax legal relations, and complex tasks. It includes 17 topics, including: the tax system, the tax policy of the state; taxpayers, fee payers and tax agents as subjects of tax legal relations; government agencies involved in tax legal relations; tax accounting and reporting in tax inspections; tax administration; the system of customs payments in the Russian Federation; state du
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Oliveira, Regis Fernandes de. Taxas de polícia. 2nd ed. Editora Revista dos Tribunais, 2004.

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(Federation), Russia. Nalogi v Rossii.: Sbornik normativnykh aktov. Yuridicheskaya literatura, 1995.

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(Federation), Russia. Nalogi v Rossii: Federal'nye nalogi : podokhodnyi nalog s fizicheskikh lits, gosudarstvennaya poshlina, nalog s imushchestva, perekhodyashchego v poryadke nasledovaniya ili dareniya : sbornik normativnykh dokumentov. Yuridicheskaya literatura, 1994.

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(Federation), Russia. Sbornik zakonodatel'nȳkh aktov Rossiĭskoĭ Federatsii o nalogakh, 6-27 dekabrya 1991 goda. Izd. Verkhovnogo Soveta Rossiĭskoĭ Federatsii, 1992.

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(Federation), Russia. Nalogi v Rossii.: Obshchie voprosy nalogovogo zakonodatelʹstva : organy nalogovogo kontroli͡a︡ : sbornik normativnykh dokumentov. "I͡U︡ridcheskai͡a︡ lit-ra", 1994.

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(Federation), Russia. Nalogi v Rossii.: Kosvennye nalogi : platezhi za polʹzovanie prirodnymi resursami : nalogi i otchislenii︠a︡ vo vnebi︠u︡dzhetnye fondy : sbornik normativnykh dokumentov. "I︠U︡rid. lit-ra", 1994.

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Book chapters on the topic "The administration of taxes and fees"

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Thießen, Friedrich. "Taxes and Fees." In Air Transport and its Subsidies. Springer Fachmedien Wiesbaden, 2022. http://dx.doi.org/10.1007/978-3-658-38899-7_2.

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Treue, Thorsten. "Forest Fees and Taxes." In Politics and Economics of Tropical High Forest Management. Springer Netherlands, 2001. http://dx.doi.org/10.1007/978-94-010-0706-1_9.

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Hawkins, W. Thomas. "Taxes, assessments, and fees." In Land Use Law in Florida. Routledge, 2021. http://dx.doi.org/10.4324/9781003108603-23.

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Sproule-Jones, Mark. "1. User Fees." In Taxes as Instruments of Public Policy. University of Toronto Press, 1994. http://dx.doi.org/10.3138/9781487575373-003.

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Shome, Parthasarathi. "Unusual Taxes." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_26.

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Qiao, Yuhua. "User Fees and Charges, Gasoline Taxes, and Healthcare Provider Taxes." In State Tax Systems. Routledge, 2025. https://doi.org/10.4324/9781003494324-11.

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Mikesell, John L. "Administration of Local Taxes." In A Primer on Property Tax. Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch4.

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Ahmad, Ehtisham, and Giorgio Brosio. "Administration of Property Taxes." In Beneficial Property Taxation for Emerging Market Countries. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08612-0_6.

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Shome, Parthasarathi. "Consumption and Production Taxes." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_21.

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Afonso, Whitney B. "Local Sales Taxes." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-319-31816-5_3298-1.

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Conference papers on the topic "The administration of taxes and fees"

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Berghe, Nadejda. "Administration Of Taxes And Local Fees By The State Tax Service Of The Republic Of Moldova." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.48.

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Local taxes and fees constitute revenues of local budgets, of an administrative-territorial capacity (villages, cities, municipalities), but the financial resources constituted by local taxes and fees are used for public expenses for the needs of ensuring local budgets. And currently budgets of administrative-territorial units (ATU) have insufficient financial and fiscal potential, local economies facing the inability to generate the necessary amount of revenue. These are limited and do not allow the authorities of local public administration (LPA) to be accountable to the local collective of
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Berghe, Nadejda. "Administration of fiscal revenues by the customs service of the Republic of Moldova." 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/cike2022.42.

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Fiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the pape
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Liu, Qiuping. "Review and Future Prospect of Value-added Tax Reform Against the Background of Taxes and Administrative Fees Reduction." In Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/jahp-19.2019.110.

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Berghe, Nadejda. "The actuality and retrospective of the system of local taxes in the Republic of Moldova." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.47.

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Many of the state reforms lately are aimed at reforming local public finances, especially in terms of own revenues of the budgets of administrative-territorial units consisting of local taxes and fees, provided in each territory, in accordance with the Fiscal Code and transfers directly and in full to the respective budgets. Key words: local taxes, tax base, own revenues, local public authorities, administrative-territorial units, local budgets, source of revenue for LPAs, real estate tax, land tax.
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Ponomarenko, V. S. "Features of the administration of taxes, fees and payments, introduced by the update of the Tax Code of Ukraine in 2020." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-94-96.

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Slusarenco, Svetlana. "The value and importance of citizens' obligation to contribute to public expenditure." In Rule of Law and Economic Resilience in the Context of Moldova's Accession to the European Union. Moldova State University, 2025. https://doi.org/10.59295/rler2024.01.

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The main role of the State, as a way of organizing society, is to provide public goods and services. In order to ensure the smooth functioning and continuous development of the areas of state administration, it is necessary to identify resources that will ensure the needs of the state. Citizens' contributions through taxes and fees are essential for financing public services such as education, health, infrastructure and security. Without these contributions, the state would have difficulty providing these essential services. Financial contribution to the public budget is an expression of civic
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Vieru, Roman, and Liliana Lazari. "Determination and accounting of the income tax of subject entities of the small and medium-sized enterprises sector." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.09.

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The administration of taxes and fees was one of the main concerns of the state which during the evolution of this system introduced and revised different techniques and methods to achieve its economic and social needs. In this research, the method of taxation of taxpayers from a sector well defined by the legislator, the subject entities of the small and medium enterprises sector, which over time has undergone a certain metamorphosis with regard to some adjustments and additions, is examined. The diversification of the taxation system, its adaptation to the real needs of small entrepreneurs wh
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Stojanović, Predrag. "O EKONOMSKIM INSTRUMENTIMA ZA ZAŠTITU ŽIVOTNE SREDINE U OBLASTI DRUMSKOG SAOBRAĆAJA." In XVIII Majsko savetovanje. University of Kragujevac, Faculty of Law, 2022. http://dx.doi.org/10.46793/xviiimajsko.947s.

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Due to the fact that all modes of traffic contribute significantly to pollution, road traffic is often at the top of the list. In accordance with the "polluter pays" principle, the application of economic instruments for environmental protection seeks to act in such a way as to encourage the behavior of economic entities in the direction of reducing pollution within the market. The range of these instruments is wide - from the so-called environmental taxes and fees, through subsidies to other incentives. Although it is widely believed that economic instruments are more efficient than administr
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Davydenko, Nadiia, Svitlana Boiko, Alina Вuriak, and Inna Demianenko. "Development of rural areas through fiscal decentralization." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.010.

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The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the
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Munteanu, Evelina. "The impact of fiscal policy on economic growth in the Republic of Moldova." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.65.

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In a world that changes day by day, the capability to maintain the stability in the economical area, making sure that all posible tools and approches are taken into account, is pivotal for a prosperous development of the general condition of the country. Being guided by efficiency, the main purpose of the fiscal policy is to reduce the budget deficit, to combat tax evasion and to minimize the public debt. Furthermore, there are also more general aims like social welfare, combating poverty and reducing unemployment. In additional, the 2024 objectives include as well fiscal instruments for entic
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Reports on the topic "The administration of taxes and fees"

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Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.011.

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Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchan
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Joshi, Anuradha, Jalia Kangave, and Vanessa van den Boogaard. Engendering Taxation: a Research and Policy Agenda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.017.

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Increased attention has been paid to the gender dimensions of taxation in recent years, though there has been limited research on the subject – particularly in lower-income contexts. Understanding how tax policies might affect women in lower-income countries is important at the current time, when governments are looking for new ways to increase domestic revenue – particularly through expanding the tax base. Given that women have historically represented only a small part of the formal workforce in these contexts, a shift towards indirect taxes and taxing the informal economy are likely to have
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Glaeser, Edward, Caitlin Gorback, and James Poterba. How Regressive are Mobility-Related User Fees and Gasoline Taxes? National Bureau of Economic Research, 2022. http://dx.doi.org/10.3386/w30746.

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Warren, David, David Childress, George Salvatierra, Chuck Thompson, and Roger M. Williams. Differences in Services and Fees for Management and Administration of Iraq Reconstruction Contracts. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada489626.

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Niesten, Hannelore, Isaac Kobina Amoako, and Bala Dahiru Abdullahi. Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.061.

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This study compares the implementation of electronic transaction taxes (e-levies) in two West African countries: Ghana (Electronic Transfer Levy (E-Levy)), and Nigeria (Electronic Money Transfer Levy (EMTL)). We employ a multifaceted approach to evaluate differences and similarities in design approaches, focusing on fiscal legal frameworks, policy-making and administration, and observable outcomes, including pricing, market development (usage patterns), and tax revenue. Our findings highlight that the e-levies in Ghana and Nigeria differ due to varying political, economic, and legal dynamics a
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Okada, Yoshiyasu. The Japanese Tax Administration. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0010595.

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This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which administers assessment and collection of all national taxes (except for customs duty, tonnage due and special tonnage due). It also discusses the assessment system and auditing functions and procedures, as well as the appeals process.
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Agrawal, Asha Weinstein, Hannah King, and H. A. "Burt" Tasaico. How Will California’s Electric Vehicle Policy Impact State-Generated Transportation Revenues? Projecting Scenarios through 2040. Mineta Transportation Institute, 2024. http://dx.doi.org/10.31979/mti.2024.2312.

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California faces unprecedented uncertainty about how much revenue the state will raise from a package of taxes on motor fuels and annual registration fees on light-duty vehicles that was established in 2017 by Senate Bill 1 (SB 1). The SB 1 taxes are by far the largest source of revenue that the State of California generates to support maintenance, operations, and improvements for state highways, and the funds also contribute substantially to local transportation and public transit budgets. To help policymakers navigate the uncertainty about future SB 1 transportation revenue, this study used
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Anyidoho, Nana Akua, Max Gallien, Michael Rogan, and Vanessa van den Boogaard. The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.044.

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International and domestic policymakers have long assumed that informal economies represent an ‘untapped goldmine’ for government coffers. While recent research has highlighted that many informal businesses do pay a range of formal and informal taxes, there has, to date, been little systematic account of their tax burdens. Using a novel dataset of 2,700 informal enterprises in the Accra metropolitan area, we explore the nature and impact of taxation in the informal sector. We find that the majority of informal sector operators pay a range of taxes and fees, which together amount to a significa
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Haltia, Olli, and Kari Keipi. Financing Forest Investments in Latin America: The Issue of Incentives. Inter-American Development Bank, 1997. http://dx.doi.org/10.18235/0011573.

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This paper discusses the topic of deforestation in Latin America and the Caribbean and the use of incentives as support for private forestry investments. The paper develops the idea of using targeted and cost-effective incentives that must take into account cultural and social factors. In addition, cost recovery mechanisms for incentive schemes should ideally be indirect, based on taxes and fees.
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Villela, Luiz Arruda, and Alberto Daniel Barreix. Taxation in the MERCOSUR and Coordination Possibilities. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0010538.

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This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and the appellate process, and concludes with suggestions for tax policy coordination among Mercosur countries.
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