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Journal articles on the topic 'The tax on added income'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Widodo, Agus. "ANALISIS KEPATUHAN PAJAK FINANSIAL DAN NON FINANSIAL SERTAKOREKSI FISKAL (Studi Kasus Perusahaan PT XYZ Pada Periode Tahun 2014)." BBM (Buletin Bisnis & Manajemen) 5, no. 1 (2019): 54. https://doi.org/10.47686/bbm.v5i1.258.

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This research aims to analyze the financial tax compliance PT XYZ in calculating, amountof payment, and amount of reporting tax obligations (Value Added Tax (VAT), Article 21 IncomeTax, Article 23 Income Tax, Article 4 (2) Income Tax, Article 25 Income Tax, Corporate Income Tax)and the non financial tax compliance PT XYZ related to the date of tax payment and tax reporting(Value Added Tax (VAT), Article 21 Income Tax, Article 23 Income Tax, Article 4 (2) Income Tax,Article 25 Income Tax, Corporate Income Tax) before due of tax payment and tax reporting alsofiscal correction has been done in 20

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2

Ashiquzzaman, Md. "Tax & Value Added Tax—In View of Bangladesh." Number-1, November 2018 1, no. 1 (2018): 37–48. http://dx.doi.org/10.35935/tax/11.4837.

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Most developing counties are increasingly focusing on domestic resource mobilization toward economic development. In this context, tax performance is of crucial importance, especially for a developing country, since it is the prime source for domestic resource mobilization. This article reviews the incidence of income taxation in Bangladesh tax system. The main purpose of the study is to determine how the burden of personal and corporation income taxes is allocated among taxpayers of different income groups. Bangladesh faces many problems in raising sufficient tax revenues to fund its economic

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3

陈, 雨晴. "Value-Added Tax and Corporate Income Tax Risks and Countermeasures." Frontiers of International Accounting 14, no. 02 (2025): 253–56. https://doi.org/10.12677/fia.2025.142032.

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4

,, Herman. "PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI." Media Riset Akuntansi, Auditing dan Informasi 7, no. 1 (2007): 83. http://dx.doi.org/10.25105/mraai.v7i1.972.

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<p class="Style1">The purpose of this research is to find out the effect of economy growth toward tax collection, especially income tax andiralue added tax. The data covered from 1985 until 2005. Some variables included in this researdi such as: consumption, investment, government expenditure and import, and dependent variable is value added tax and income tax collection. The analyzing tools which used are nonnallytest, analyzing of variance, and goodness of fitand t-test. Result of analysis finds that the economy growth has significant effect to the income tax collection and value added

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Emudainohwo, O. B., and O. M. Ndu. "Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach." Journal of Tax Reform 8, no. 2 (2022): 140–56. http://dx.doi.org/10.15826/jtr.2022.8.2.113.

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The paper aims to explore how the introduction of an electronic tax system impacts on economic growth in Nigeria. The neoclassical growth theory and Technology Acceptance Model (TAM) was used in the study. Based on diagnostic tests, Autoregressive Distributed Lag bounds test regression model was adequately created. The quarterly secondary data of Central Bank of Nigeria and tax statistics data were divided into two periods for analysis: from 2011q1 to 2015q3 pre-electronic tax period (pre-e-tax) and from 2015q4 to 2020q4 post-electronic tax period (post-e-tax). In pre-e-tax in the long-run, ed

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Kulicki, Jacek. "Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych." Zeszyty Prawnicze Biura Analiz Sejmowych 1, no. 69 (2021): 189–215. http://dx.doi.org/10.31268/zpbas.2021.16.

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The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obliga

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Lasmana, Mienati Somya, and Reni Eka Isyatir Rodhiyah. "Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II." Asian Journal of Accounting Research 3, no. 2 (2018): 190–201. http://dx.doi.org/10.1108/ajar-06-2018-0010.

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Purpose The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM). Design/methodology/approach Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. D

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8

Widodo, Agus. "ANALISIS KEPATUHAN PAJAK FINANSIAL DAN NON FINANSIAL SERTA KOREKSI FISKAL." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 11, no. 2 (2019): 121. http://dx.doi.org/10.25105/jipak.v11i2.4573.

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<p class="Style1"><em>This research aims to analyze the financial tax compliance PT XYZ in </em><em>calculating, amount of pavment, and </em><em>amount of reporting tax obligations (Value Added </em><em>Tax (VAT), Article 21 Income Tax, Articic 23 Income Tax, Article 4 (2) Income Tax, </em><em>Article 25 Income Tax, Corporate Income Tax) and the non financial tax compliance </em><em>PT XYZ related to the date of tax payment and tax reporting (Value Added Tax (VAT), </em><em>Article 21 Income Tax, Article 23 Inc

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Bikas, Egidijus, and Julius Raškauskas. "VALUE ADDED TAX DIMENSION: THE CASE OF LITHUANIA." Ekonomika 90, no. 1 (2011): 22–38. http://dx.doi.org/10.15388/ekon.2011.0.958.

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The article sums up works of different scientists, dealing with the impact of value added tax (VAT) on the economy of some countries. The authors analyse the Lithuanian VAT structure, the dynamics of income from this tax and amendments in the Law on Value Added Tax in terms of narrowing and widening the taxable base according to the theoretical analysis of the sources. It is aimed to determine the impact of VAT standard tariff, reduced tariffs and shadow economy on income from this tax. Multiple regression, correlation, optimization and C-effectiveness ratio are used for the analysis. The anal

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Jitendra Prasad Upadhaya and Paras Mani Acharya. "Tax Payers Awareness in Nepal Regarding with Value Added Tax and Income Tax." Pravaha 28, no. 1 (2022): 147–59. http://dx.doi.org/10.3126/pravaha.v28i1.57981.

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This study analyzes the moral behavior of Nepalese taxpayers. Additionally, the study seeks to address the underlying reasons for non-compliance. Data were collected by 400 participant questioners and analyzed using thematic analysis. The result suggests that these taxpayers do not have sufficient technical knowledge and perceive the VAT system as complex. Tax knowledge and tax complexity are seen as contributing factors to taxpayer non-compliant behavior. Data is collected using a well-structured questionnaire. For analysis and interpretation, the researcher used the following statistical too

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11

Ogbomah, Thankgod Oyinbrakemi, Omons Megheze, Ebimobowei Appah, and Ebisintei Mathias. "Moderating Role of Tax Justice on Tax Laws and Revenue Generation in Nigeria." Global Journal of Politics and Law Research 13, no. 1 (2025): 18–39. https://doi.org/10.37745/gjplr.2013/vol13n11839.

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The aim of this study was to empirically investigate the moderating role of tax justice on tax laws and revenue generation in Bayelsa State, Nigeria. The specific objectives were to investigate Personal Income Tax Act, Company Income Tax Act, Capital Gains Tax Act, Value Added Tax Act, Education Tax Act and tax justice on income tax. The study anchored on comparative treatment theory and cross-sectional research design with data collected from primary and secondary sources. The Primary data comprised of structured questionnaires from a sample of 243 respondents (taxpayers) in Bayelsa State, Ni

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Anastasia U., Mbah,, Uche Boniface Ugwuanyi, and Oshim Judethadeus Chukwuebuka. "Effect of Treasury Single Account (TSA) on Tax Revenue Collected in Nigeria." Asian Journal of Economics, Business and Accounting 23, no. 19 (2023): 157–67. http://dx.doi.org/10.9734/ajeba/2023/v23i191080.

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The study examined the effect of Treasury Single Account (TSA) on tax revenue collected in Nigeria. Company income tax, value added tax, and petroleum profit tax formed the dependent variables of the study. The study adopted an ex-post-facto research design, covering the period between 2011 and 2019. Secondary data were extracted from the Federal Inland Revenue Service website. Paired Sample T-test technique was used for the data analysis. In line with the specific objectives of the study which was to ascertain the effect treasury single account implementation on company income tax, value adde

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Volna, Egor S., Elena B. Mishina, and Natalya L. Savchenko. "Improving the value added tax forecasting tools." Herald of Omsk University. Series: Economics 18, no. 4 (2020): 9–18. http://dx.doi.org/10.24147/1812-3988.2020.18(4).9-18.

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The value added tax (VAT) prediction is one of the essential tools to form the Russian Federation federal budget. Presently, there are various methods and tools to forecast taxes, including VAT. This research proposes to enhance the estimation of VAT inflow into the federal budget singling out certain formation factors in the GDP structure. The dynamics of the federal budget income in the period 2010-2019 has been examined. It has been stated that VAT refers to non-oil and gas revenues, while the structural analysis of this tax enables to single out domestic production VAT and import related V

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E. OLUSUYI, AJAYI,, GIWA, B. AGBOLADE, OBAFEMI, T. OLUTOKUNBOH, ARAOYE, and F. EBUN. "IMPACT OF TAX STRUCTURE ON ECONOMIC GROWTH IN NIGERIA." International Journal of Social Sciences and Management Review 07, no. 03 (2024): 40–53. http://dx.doi.org/10.37602/ijssmr.2024.7303.

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This study examined the relationship among tax structure, poverty and economic growth in Nigeria. Specifically, this study investigated the impact of tax structure on economic growth in Nigeria. Secondary data sourced from Central Bank of Nigeria Statistical Bulletin, Federal Inland Revenue Services and WDI were used. The main explanatory variables are the tax structure variables which include personal income tax (PIT), value added tax (VAT), company income tax (CIT) and petroleum profit tax (PPT), while the dependent variable is economic growth. Augmented Dickey Fuller (ADF), Phillips-Perron

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15

S. Pyroha, Serhii, and Ihor S. Pyroha. "Self-Regulation of the Tax Burden on Labour and Capital." Business Law Review 43, Issue 3 (2022): 126–32. http://dx.doi.org/10.54648/bula2022018.

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The article analyses various methods for determining the tax burden and highlights their shortcomings. A method is proposed that automatically determines the actual tax burden on labour and capital at each enterprise. To implement the method, it is proposed to define two concepts: ‘value added’ (as the sum of factor income for labour and capital) and ‘price’ (as the sum of value added and depreciation). The added value determines the tax base of VAT, and its components – the base of social contributions, personal income tax (PIT) and income tax, and the established rates – the tax burden on la

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E., Appah, and Iweias S.S. "Taxes and Income Inequality in Nigeria: 1980 – 2020." African Journal of Economics and Sustainable Development 6, no. 1 (2023): 100–128. http://dx.doi.org/10.52589/ajesd-kknb1wp3.

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This study investigated the relationship between taxes and income inequality in Nigeria from 1980 to 2020. The specific objectives were to investigate the relationship between personal income tax and Gini coefficient, evaluate the relationship between company’s income tax and Gini coefficient, assess the relationship between petroleum profit tax and Gini coefficient, determine the relationship between capital gain tax and Gini coefficient, investigate the relationship between value added tax and Gini coefficient, evaluate the relationship between custom and excise duty and Gini coefficient fro

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17

OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (2022): 23–27. http://dx.doi.org/10.37634/efp.2022.11(2).5.

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The paper examines the issue of government grants tax accounting. The paper shows analysis of legal acts regulating the spheres of tax and accounting. The study shows that the accounting of grants affects the financial result before taxation according to accounting. However, according to tax accounting this effect is excluded due to the use of tax differences. The purpose of the paper is to analyze the changes to the tax legislation and determine its main impact on the tax accounting of state aid. The study highlights the main features of the relationship between government grants and income t

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Kalaš, Branimir, Vera Mirović, and Jelena Andrašić. "Measuring and estimating tax elasticity in the Republic of Serbia." Ekonomika 67, no. 1 (2021): 17–26. http://dx.doi.org/10.5937/ekonomika2101017k.

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The paper analyzes tax elasticity in the Republic of Serbia in terms of tax revenues, personal income tax, corporate income tax, value added tax, social security contributions and excises for the period 2005-2019. Tax elasticity manifest sensitivity of tax forms to a change in the gross domestic product, where results have shown that indirect taxes have higher coefficients of elasticity compared to direct taxes. Results of empirical analysis have manifested that tax revenues are elastic to a change in gross domestic product, where 1% increase in GDP makes to a change of tax revenues for 1.31%.

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Pyroha, S. S. "Legal measures to ensure fair distribution of income for sustainable development of Ukraine." Bulletin of Kharkiv National University of Internal Affairs 104, no. 1 (2024): 124–35. http://dx.doi.org/10.32631/v.2024.1.11.

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The article examines the relationship between income distribution and the socio-economic development of the state. It is established that traditional methods of income distribution do not provide for sustainable development and do not correspond to the Constitution of Ukraine, which declares Ukraine a social state. The main regulator of income distribution is the Tax Code. Unfortunately, the current Tax Code of Ukraine does not at all provide for a fair redistribution of income and does not stimulate investment in the production sectors, but encourages the creation of various corruption scheme

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20

Ologbenla, Patrick. "Effect of Corporate Tax on Government Expenditure in Nigeria." Research Horizon 1, no. 5 (2021): 157–71. http://dx.doi.org/10.54518/rh.1.5.2021.157-171.

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The study investigated the impact of corporate income tax on the government expenditure in Nigeria. Data on corporate income tax, value added tax, interest rate, gross domestic product, petroleum profit tax and consumer price index were collected and used as independent variable in the study while data on public expenditure were collected and used as independent variable in the estimated model. The ARDL bound test was applied and the result showed that corporate income tax have long run relationship that is significant with government expenditure. Other forms of tax such as value added tax and

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Nufus, Annisa Hayatun, Bambang Santoso, and Zulmita Zulmita. "Analisis Perhitungan Pajak Pertambahan Nilai Dan Pajak Penghasilan Pasal 21 Terhadap Hutang Pajak Pada PT Higashifuji Indonesia." Cakrawala Ekonomi dan Keuangan 30, no. 1 (2023): 17–22. http://dx.doi.org/10.56070/cakrawala.v30i1.2.

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One of the Largest Revenues in Indonesia is the Tax Sector. Tax is a taxpayer's contribution which is applied to every taxpayer on the tax object received and the results are submitted to the State, and do not receive direct compensation and are used to finance the development of the State. This study aims to determine the calculation of Value Added Tax and Income Tax Article 21 on the Tax Payable of PT Higashifuji Indonesia. The author limits the limitation of the problem, namely Based on the background of the above discussion, the author limits it to those related to VAT and PPh Article 21 o

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Veličković, Jovana, and Marina Đorđević. "The dominance of plentifulness over fairness in value added taxation." Bizinfo Blace 12, no. 2 (2021): 75–90. http://dx.doi.org/10.5937/bizinfo2102075v.

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In modern tax systems, there are different forms of consumption taxation, and the most common among them is value added tax. VAT is one of the most important categories of tax revenues, considering the fact that it is characterized by a high degree of plentifulness. However, the main disadvantage of VAT is the fact that it distributes the tax burden regressively in relation to the taxpayer`s income. Given that the relative share of consumption in income falls as income grows, VAT, determined at a unique rate, hits harder the poorer than the richer part of the society. The aim of this work is t

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F. Sonbay, Ermida, Ali Djamhuri, and Zaki Baridwan. "Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income in Indonesia." International Research Journal of Business Studies 15, no. 1 (2022): 53–62. http://dx.doi.org/10.21632/irjbs.15.1.53-62.

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The government’s goal of increasing revenue through taxation is contrary to the company’s goal as a taxpayer: to reduce the tax burden and increase profits while still complying with government tax regulations. This study aims to determine how tax planning is used to reduce the cost of VAT and PPh Article 4(2) at PT. BAP 2013–2017 using a qualitative research case study approach. The results of the research show that the implementation of the tax planning of PPN and PPh article 4 (2) transfer of land and buildings, as well as land and buildings at PT. BAP is tax planning by avoiding tax violat

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Jeff-Anyeneh, Sarah Elechi, and Amalachukwu Chijindu Ananwude. "Taxation Effects on Government Revenue in Nigeria 2007-2023: Econometric Analysis." South Asian Journal of Social Studies and Economics 22, no. 4 (2025): 68–85. https://doi.org/10.9734/sajsse/2025/v22i4986.

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This study examined the effect of taxation on federally collected revenue in Nigeria. Empirical results regarding the nexus between taxation and revenue generation in both developed and developing countries are conflicting. Specifically, this study determined the effect of petroleum profit tax, companies’ income tax, and value added tax on total federally collected revenue in Nigeria from 2007 to 2023. The study applied an ex post facto research design. Data were sourced from Federal Inland Revenue Service (FIRS) and was analysed using the Ordinary Least Square (OLS) regression and Granger Cau

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Vanasaun, Ivo. "Tax In History: Transition from Soviet Union’s Tax Regime to Estonia’s Own Tax System." Intertax 49, Issue 10 (2021): 844–47. http://dx.doi.org/10.54648/taxi2021081.

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Dissolution of the Soviet Union in 1991 resulted in regaining independence for many countries, including Estonia. This caused the urgent need for the country to design its own tax system together with drafting all of the relevant legal acts and implementing them in practice. Both the Estonian Parliament and Government (although both were inherited from the Soviet Union regime, the parliament had not yet been elected by Estonian citizens) initiated this work already in 1990–1991 when the first value added tax (VAT) regulations, personal income tax, and corporate income tax laws were adopted. Si

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Nur Azizah, Waidatin, and Suparna Wijaya. "OVERVIEW OF INCOME TAX ON MORE VAT DIFFERENCES IN RETAIL USED MOTORCYCLE RETAIL." Dinasti International Journal of Economics, Finance & Accounting 1, no. 1 (2020): 134–45. http://dx.doi.org/10.38035/dijefa.v1i1.229.

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The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the output of 10% of the business circulation. According to regulations, Taxable Entrepreneurs may only credit input taxes of 90% of the output VAT. Therefore, VAT paid to the state is only 1% of business circulation, so there is a difference of more than 9% of business circulation. According Law Number 36 the Year 2008, this excess is income so that it can be subject to income tax. However, no regulation confirms this. So this research was conducted. The purpose of this study was to determine aspects

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He, Szeyui. "Research on the Relationship Between the Tax System and Alleviating Income Inequality." Lecture Notes in Education Psychology and Public Media 95, no. 1 (2025): 1–7. https://doi.org/10.54254/2753-7048/2025.23019.

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This paper delves into the relationship between China's tax system and the alleviation of income inequality. After achieving a moderately prosperous society, China confronts the issue of income inequality, with a Gini coefficient in 2022 higher than the international warning line. The tax system, especially personal income tax, aims to regulate income distribution, yet its current effectiveness is limited. China's tax system encompasses multiple tax categories like value - added tax, corporate income tax, and personal income tax. However, the heavy reliance on indirect taxes and loopholes in t

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Sa'adah, Nabitatus. "Tinjauan Komparatif atas Pemungutan Pajak Parkir Sebagai Salah Satu Obyek Pajak Kabupaten/Kota Dengan Beberapa Jenis Pajak Pusat." Administrative Law and Governance Journal 1, no. 2 (2018): 103–5. http://dx.doi.org/10.14710/alj.v1i2.103-105.

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This study aims to know tax collection tax as one of the object of tax district/city with some type of tax center. The research method used in this research is normative legal research using qualitative analysis. The results showed that the Tax Income Tax Income Tax (PPh) and Value Added Tax (VAT) no the same effect. Keywords: Local Tax, Central Tax, Tax Object, Tax Collection

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Onoja Eneche, Emmanuel, and Ibrahim Ademu Stephen. "Tax Revenue and Nigeria Economic Growth." European Journal of Social Sciences 3, no. 1 (2020): 30. http://dx.doi.org/10.26417/ejss-2020.v3i1-81.

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This study examines the relationship between Tax Revenue and Nigeria Economic Growth. In order to achieve this objective, data was gathered through secondary means. Tax Revenue is proxy by Petroleum Profit Tax, Value Added Tax and Companies Income Tax, while Economic Growth is proxy by Gross Domestic Product. Data collected were analyzed with the aid of the Stata computer software. The study revealed that Petroleum Profit Tax (oil tax revenue) has a positive but no significant relationship with Nigeria Economic Growth, while Value Added Tax and Companies Income Tax (non-oil Tax Revenue) have s

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Onoja Eneche, Emmanuel, and Ibrahim Ademu Stephen. "Tax Revenue and Nigeria Economic Growth." European Journal of Social Sciences 3, no. 1 (2020): 30. http://dx.doi.org/10.26417/ejss.v3i1.p30-44.

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This study examines the relationship between Tax Revenue and Nigeria Economic Growth. In order to achieve this objective, data was gathered through secondary means. Tax Revenue is proxy by Petroleum Profit Tax, Value Added Tax and Companies Income Tax, while Economic Growth is proxy by Gross Domestic Product. Data collected were analyzed with the aid of the Stata computer software. The study revealed that Petroleum Profit Tax (oil tax revenue) has a positive but no significant relationship with Nigeria Economic Growth, while Value Added Tax and Companies Income Tax (non-oil Tax Revenue) have s

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Musa, Ahmed Balarabe, Abubakar Abdullahi, Abdulkarim Garba, Hadiza Badamasi, and Abdulaziz Abdullahi. "TAX REVENUE EFFECTS ON GOVERNMENT REVENUE GENERATION IN NIGERIA." GUSAU JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES 3, no. 1 (2023): 5. http://dx.doi.org/10.57233/gujeds.v3i1.20.

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The study focussed on how Nigeria's value-added tax affected the country's ability to generate income spanning twenty years (1999-2019). The journal of the Chartered Institute of Taxation of Nigeria, Federal Inland Revenue Service Annual Reports, and the Central Bank of Nigeria Statistical Bulletin were sought out as secondary sources of data. A simple regression technique was used to accomplish the analysis. Results indicated that company income tax and Value Added Tax have a statistically significant impact on Nigeria's income generation. The report recommends the following actions: the gove

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Gatot Hery Djatmika, Putu Tirta Sari Ningsih, Erent Dany Pratama, and Yohanes Bowo Widodo. "ANALISIS PELAKSANAAN PENGELOLAAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PPN DAN PPh PASAL 22 WAJIB PUNGUT BUMN PADA PERUM PERUMNAS KANTOR PUSAT." Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 1, no. 1 (2021): 1–14. http://dx.doi.org/10.55606/jaem.v1i1.82.

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This study aims to determine the process of applying collection, depositing, reporting value added tax and income tax article 22 compulsory collection, and tax compliance Perum Perumnas. In this study the dependent variable used is PMK-136 /PMK.03 / 2012, PMK-37 / PMK.03 / 2015, and UU KUP No. 16 of 2009, while the independent variable in this study is the Obligatory Value Added Tax Collection, Article 22 Income Tax and Tax Compliance.  This study uses descriptive qualitative research methods and the data used in the form of secondary data is a report on the Period of Value Added Tax Col

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Chindengwike, James. "Influence of Value Added Tax Revenue on Private Domestic Investment in Developing Countries." Journal of Global Economy 18, no. 4 (2022): 289–310. http://dx.doi.org/10.1956/jge.v18i4.668.

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The study's overarching goal is to assess the influence of Value Added Tax (VAT) revenue on private domestic investment in emerging countries. The study used a time series research design, and it is a case study of one country, Tanzania. Annual time series data from 1998 to 2020 were used in the study. The data on tax income (VAT) is taken from the Tanzania Revenue Authority website and the Bank of Tanzania, while the data on private domestic investment as Gross fixed capital formation of the private sector as a percentage of GDP is obtained from the World Bank. Following the first tests for h

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Sari, Damayanti, and Riatu Mariatul Qibthiyyah. "Tax Revenue and Income Inequality." Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning 6, no. 2 (2022): 155–72. http://dx.doi.org/10.36574/jpp.v6i2.326.

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This study examines the relationship between tax revenues and income inequality at the provincial level in Indonesia from 2011 to 2019. Applying a fixed-effect approach, this study finds that total tax revenue has no significant effect on income inequality. This result implies that Indonesia's current tax system and structure, both national and sub-national, have been unable to contribute to reducing provincial income inequality. Likewise, by the type of taxes, both income tax and value-added tax revenue have a relatively insignificant effect. However, the ratio of local taxes to gross regiona

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Nwaorgu, Innocent Augustine, Wilson E. Herbert, and Francis Onyilo. "A Longitudinal Assessment of Tax Reforms and National Income in Nigeria: 1971-2014." International Journal of Economics and Finance 8, no. 8 (2016): 43. http://dx.doi.org/10.5539/ijef.v8n8p43.

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<p>This study assesses the impact of tax reforms on Nigeria’s national income over the period, 1971 to 2014. Using a variety of growth indicators signifying tax reforms, our regression model specified growth rate of national income (proxied by GDP) as a function of growth rates in these indicators. Diagnostic tests (F-statistics, Adjusted R-Square and Durbin-Watson) were carried out to ascertain the robustness of the parameter estimates. We found that tax reforms significantly improved national income and economic growth during the period of study, especially growth rates of value added

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JohnO, AIYEDOGBON, OLOGUNLA Emmanuel Sunday, and SHAGI ZabwariAbdu. "Impact of Taxation on Human Capital Development in Nigeria: 1994-2022." International Journal of Research and Innovation in Social Science VIII, no. VII (2024): 1624–37. http://dx.doi.org/10.47772/ijriss.2024.807133.

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Infrastructure development, robust government institutions, and public spending on health and education are some of the possible catalysts for the growth of human capital. However, from the government’s point of view, taxation and tax policy seem to be the most effective means of promoting the development of human capital, since taxes affect both the efficient utilization of production resources (people and capital).Thus, the paper used the Autoregressive Distributed Lag (ARDL) to examine the impact of taxation on human capital development in Nigeria from 1994 to 2022. The estimated regression

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Gultom, Yulifar Amin. "Basis Pemajakan Konsumsi dan Penghasilan: Perspektif Pemerintah dan Wajib Pajak." Jurnal Riset Akuntansi & Perpajakan (JRAP) 10, no. 1 (2023): 115–31. http://dx.doi.org/10.35838/jrap.2023.010.01.11.

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In taxation, there are two frequently used tax based, income and consumption. According to Indonesia’s tax ratio data, Indonesiaia is still heavily relying to tax income in the form of value added taxes (consumption-based). This study attempts to see which tax base is better in taxpayer’s and government’s perspective. Consumption-based taxation is limited to value added taxes and consumption is limited to household consumption. Meanwhile, income-based taxation is limited to personal income taxes and income is limited to household income. Methods used in this study is mixed method, by doing des

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Nwuzor, Chidi. "Effect of Tax Revenue on Economic Growth of Nigeria (1990-2020)." NG Journal of Social Development 13, no. 2 (2024): 276–95. http://dx.doi.org/10.4314/ngjsd.v13i2.18.

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The study examined the “Effect of Tax Revenue on Economic Growth of Nigeria Between 1990-2020”. The objective was to evaluate the effect of petroleum profit tax on the real gross domestic product of Nigeria; examine the impact of company income tax on the real gross domestic product of Nigeria; determine the impact of value added tax on the real gross domestic product of Nigeria. The study adopted ex-post facto research design. This study made use of secondary data obtained from the Central Bank of Nigeria Statistical Bulletins for the relevant years between 1990 and 2020. Data collected were

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Macas-Acosta, Guido, Génesis Macas-Lituma, and Arnaldo Vergara-Romero. "Effects of a Tax Reform: Increase in Value-Added Tax in Ecuador as a Post-Catastrophe Economic Measure." Revista de la Universidad del Zulia 15, no. 44 (2024): 425–46. https://doi.org/10.5281/zenodo.13763944.

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This study delves into the direct impact of a 2% increase in Value Added Tax (VAT) on firms' sales in Ecuador. Employing a quasi-experimental design and canton-level data (224) for the period 2014-2017, we compare the sales of localities affected by the tax reform (treatment group) with those that were not (control group). By utilizing a difference-in-differences analysis, we were able to isolate the specific effect of the VAT increase, minimizing the impact of other factors that may have influenced sales during that period. The results reveal a negative and statistically significant causal re

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Kamdina, Lyudmila, and Ol'ga Simchenko. "Economic Efficiency Assessment of Oil Producers during the Transition to Added Income Tax." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2022, no. 4 (2022): 529–35. http://dx.doi.org/10.21603/2500-3372-2022-7-4-529-535.

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Additional income tax depends on the financial result, not on the gross production indicators, as is the case of the mineral extraction tax. The authors described the advantages and disadvantages of the new fiscal regime of additional income tax and calculated it for the oil producing company Udmurtneft JSC. They also assessed the operation efficiency for the Arkhangelsk oil field under two fiscal regimes and concluded that the transition could eventually reduce the tax burden for the company. The article introduces a new model for efficient mineral extraction during transition to the addition

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Biçer, Ramazan. "Amendments to Particular Turkish Tax Laws." Intertax 39, Issue 5 (2011): 282–92. http://dx.doi.org/10.54648/taxi2011034.

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The Law Numbered 6009 Regarding the Amendments in the Personal Income Tax Law (PITL) and Certain Laws has been promulgated upon its publication in the Official Gazette dated 1 August 2010 and Numbered 27659. The Law imposes changes in several tax subjects: income tax tariff applicable to the salaries and wages retrospectively from 1 January 2010, investment allowance limited to 25% of the corporate income without any period limitations, tax rate on gains derived on income stated in Temporary Article 63 of Income Tax Law, certain corporate income tax (CIT) exemption and exceptions, social and m

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Bassey Nsentip, Ese, Nkanikpo Ibok Ibok, and Eno Greggory Ukpong. "Effect of Non-Oil Taxes on Economic Growth in Nigeria." AKSU Journal of Administration and Corporate Governance 5, no. 2 (2025): 47–60. https://doi.org/10.61090/aksujacog.2025.013.

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This study examined the effect of non-oil taxes on economic growth in Nigeria using annual time series data. Non-oil taxes were proxied using company income tax, value added tax and stamp duties. Descriptive statistics revealed that gross domestic product had a mean value of ₦22,535,370 billion, while company income tax, stamp duties, and value added tax averaged ₦457.29 billion, ₦3.58 billion, and ₦104,515.7 billion, respectively. The Augmented Dickey- Fuller (ADF) unit root test indicated that all variables were integrated at first difference (1). Johansen co-integration results confirmed th

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Tchila, Pouwemdéou, and Mawussé Komlangan Nézan Okey. "An Analysis of the Effects of Taxation on Income Inequalities in WAEMU." African Multidisciplinary Tax Journal 2, no. 1 (2022): 61–82. http://dx.doi.org/10.47348/amtj/v2/i1a4.

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This article analyses the potential effect that tax instruments have on income inequalities in sub-Saharan Africa particularly in the West African Economic and Monetary Union (WAEMU). Tax instruments are represented by various types of levies and taxes whereas income inequalities are estimated by the Gini index. Using the generalised method of moments over the period from 1990 to 2017, the results demonstrate that value-added tax, excise duties, and port charges have no effect on income inequalities whereas personal income tax and corporate income tax improve income distribution in the WAEMU.

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Efuntade, Alani Olusegun. "Value added tax and its effect on revenue generation in Nigeria." Kampala International University Interdisciplinary Journal of Humanities and Social Sciences 1, no. 2 (2020): 353–69. http://dx.doi.org/10.59568/kijhus-2020-1-2-23.

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This study examined value added tax and its effect on revenue generation in Nigeria. Specifically, the study examined the effect of consumption tax on total government revenue in Nigeria, personal income tax on oil revenue in Nigeria, goods and service tax on non-oil revenue in Nigeria and company income tax on total public borrowing in Nigeria. Secondary data were used in the study. Data were sourced from Central Bank of Nigeria (CBN) statistical bulletin, Budget office of the Federation, as well as the World Bank Development Indicator Database. Collected data covered the period of 20 years s

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Adejare, Adegbite Tajudeen, and Olaoye Clement Olatunji. "Analysis of the Impact of Non-Oil Taxation on Foreign Direct Investment and Economic Services in Nigeria." Studia Universitatis „Vasile Goldis” Arad – Economics Series 31, no. 1 (2021): 60–83. http://dx.doi.org/10.2478/sues-2021-0004.

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Abstract This study assessed the nonoil taxation effect on foreign direct investment and economic services from 1994 to 2019 in Nigeria. This study further evaluated the causality bearing amid foreign direct investment, economic services, value-added tax, company income tax, capital gain tax, custom and excise duties, and education tax, devotedly hiring Units root, VECM, Johansen co-integration, and Granger causality tests. Outcomes uncovered that value-added tax has a positive significant effect on economic services but a negative influence on foreign direct investment. Furthermore, value-add

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Ayubov, Ilyas Ilkhomovich. "ANALYSIS AND EVALUATION MECHANISM OF VALUE ADDED TAX." Modern Scientific Research International Scientific Journal 2, no. 4 (2024): 270–74. https://doi.org/10.5281/zenodo.11194893.

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Value added tax is a fiscal burden. This rate encourages workers to work harder and earn more, to increase labor productivity. Currently, the purpose of using such a rate is to curb monetary inflation, strengthen money circulation and provide a significant income to the budget.

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Sarjono, Bayu. "ANALISIS ASPEK PERPAJAKAN ATAS USAHA JASA KONSTRUKSI DALAM PEMENUHAN KEWAJIBAN PERPAJAKAN." Jurnal Bisnis Terapan 1, no. 02 (2018): 55–68. http://dx.doi.org/10.24123/jbt.v1i02.795.

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Taxes is one of the most important sources of national income, which is taxes are a main sources in sustaining government and development in a country. Indonesia is a developing country so it is not in spite of the various infrastructure development. In view of its development, the construction sector contributed substantially as the drivers of national economic growth.This study using qualitative research with the aim to analyze aspects of the income tax and value added tax on construction industry. Aspects of taxation to the construction businesses has characteristics with other business. Th

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Yeniwati, Yeniwati, Nayang Helmayunita, and Nurzi Sebrina. "Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat)." Wahana Riset Akuntansi 6, no. 1 (2018): 1205. http://dx.doi.org/10.24036/wra.v6i1.101942.

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As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer

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Sayfieva, S. "The Russian Tax System: A View from the Inside." Voprosy Ekonomiki, no. 12 (December 20, 2012): 116–32. http://dx.doi.org/10.32609/0042-8736-2012-12-116-132.

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The article considers the tax potential of the composition of GDP by type of primary incomes in 2000—2010 by main economic activities and branches of industry. The analysis has shown that the components of GDP, which decline (net income), comprise the basis of the tax system; meanwhile the proportion of the components, hardly covered by taxation (hidden salary), or those, which taxation is difficult to control (net mixed income), increases. The author comes to the conclusion that the proportion of the industry tax burden and the share of gross value added in GDP should be balanced. Otherwise,

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Etoama, P. E., F.N Akani, and G.N Ogbonna. "TAX REVENUE AND NIGERIAN ECONOMIC DEVELOPMENT (1994-2021)." GPH-International Journal of Social Science and Humanities Research 06, no. 07 (2023): 102–25. https://doi.org/10.5281/zenodo.8249010.

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<strong>Motivated by the rising budget deficit in Nigeria and the need for reinforced revenue sources in Nigeria, the study examined the implication of tax revenue on economic development in Nigeria over the period of 1994-2021. The study employed the human development index as measures of economic development and considered personal income tax, company income tax and value-added taxas tax revenue sources and inflation as mediating variable. Secondary data was employed from the annual report and repository of the Central Bank of Nigeria, the federal inland revenue services online report. The e

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