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Die Einkünfte des Bundes während der Jahre 1914-1918 auf Grund neuer Gesetze und Verordnungen /Freudiger, Hermann. January 1920 (has links)
Thesis (doctoral)--Universität Bern.
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Vergi yönetimi ve örgütlenmesiErdem, M. Burhan. January 1900 (has links)
Thesis (doctoral)--Eskişehir İktisadi ve Ticari İlimler Akademisi, 1978. / Includes bibliographical references (p. 139-156).
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Vergi yönetimi ve örgütlenmesiErdem, M. Burhan. January 1900 (has links)
Thesis (doctoral)--Eskişehir İktisadi ve Ticari İlimler Akademisi, 1978. / Bibliography: p. 139-156.
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Revenue uncertainty and the choice of tax instrument during the transition in Eastern EuropeGo, Delfin S. January 1900 (has links)
A temporary import surcharge may be the most effective way to mobilize resources in Eastern Europe. / "August 1994"--Cover. Includes bibliographical references (p. 28-29).
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Specimen iuris Germanici de accisiisEmminghaus, Theodor Georg Wilhelm, January 1900 (has links)
Thesis (doctoral)--Universität Jena, 1750. / Reproduction of original from Kress Library of Business and Economics, Harvard University. Goldsmiths'-Kress no. 08547.5. Electronic Reproduction.
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Specimen iuris Germanici de accisiisEmminghaus, Theodor Georg Wilhelm, January 1900 (has links)
Thesis (doctoral)--Universität Jena, 1750. / Reproduction of original from Kress Library of Business and Economics, Harvard University. Goldsmiths'-Kress no. 08547.5.
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Tax revenue mobilisation in EthiopiaMascagni, Giulia January 2014 (has links)
This thesis analyses tax revenue mobilisation in Ethiopia. The main research question motivating the thesis regards the existence of a crowding out effect of foreign aid on domestic public revenue. Throughout the research we are also able to identify other constraints and opportunities for tax revenue mobilisation in Ethiopia, to shed light on broader budget dynamics and to provide firm-level evidence on effective tax rates in the Ethiopian manufacturing sector. The thesis therefore contributes to the current debate on tax revenue mobilisation in Africa by providing comprehensive evidence from Ethiopia, using longer time series than most other studies in this literature. Moreover it provides a new theoretical framework to analyse the aid-tax relation. In addition it contributes to the very small evidence base on taxation at the firm level in Africa by virtually doubling the literature and by proposing a theoretical framework for further research. The thesis starts with a qualitative analysis of the Ethiopian fiscal history between 1960 and 2009. This chapter is based on a descriptive analysis of Ethiopian fiscal data, on the study of secondary sources and on in-depth qualitative interviews. On the basis of this deep understanding of the Ethiopian context, the thesis proceeds by developing a theoretical framework to explain the possible substitution effect between aid and tax. An empirical estimation of the model stemming from the theory shows that aid is positively associated with tax revenues. Other determinants of the tax ratio to GDP are found to be: trade openness, the manufacturing sector, the agricultural sector and governance. The following chapter takes a broader look at budget dynamics by using the cointegrated VAR methodology. The results confirm the positive relation between aid and tax. In addition we find evidence for the existence of a domestic budget equilibrium and for a positive association between aid and capital expenditure in particular. Finally the thesis takes a microeconomic look at taxation by analyzing effective tax rates amongst Ethiopian firms. I find that while tax incentives are widely used in Ethiopia, they do not seem to be affected by lobbying or political connections of the firm.
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Rovná daň a její vliv na příjmovou úroveň / Flat tax and its influence on income levelPilátová, Světlana January 2006 (has links)
Tato práce je zaměřena na zhodnocení alternativního systému zdanění na principu rovné daně. Pro svoji práci jsem zvolila podrobnější zkoumání konkrétní příjmové situace poplatníků v případě zavedení rovné daně a zhodnocení přínosů rovné daně převážně v souvislosti s příjmy. Součástí této práce jsou také příklady z několika států, kde rovná daň byla již zavedena.
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An empirical study on China's regional tax revenue performanceShang, Jiang January 2016 (has links)
This research aims to find the key determinants of the variation of the tax revenue capacity in China, and to evaluate China’s tax revenue performance at provincial level. The econometric quantitative method is applied in this study for these purposes. The data used in this study covers the period between 1995 and 2013 on 31 provinces, autonomous or municipal cities directly under the control of the Central Government. Differing from the previous research, a new dependent variable, the current revenue ratio is used in addition to the conventional tax ratio. The current revenue is the sum of tax revenue and non-tax soured revenue excludes State Owned Enterprises revenues and expenditures. Eleven independent variables falling into six categories were selected. These six categories were: The traditional tax handles, GDP decomposition, Population factors, Income inequality, Governmental factors, and Corruption. The contributions of this study are: Firstly, for the first time the author constructed the current revenue ratio as the second dependent variable to represent the broader fiscal revenue and true tax-like revenue performance for studying tax effort index in China. Secondly, this study constructed the rural-urban income disparity Theil index as one of the explanatory variables in the tax effort index models for the first time in China’s tax performance study. Thirdly, for the first time in the tax effort index literature, this study used country specific data on corruption in a single country tax effort index model. The main results of this study are: 1) tax revenue capacity is mainly determined by the economic factors whereas the current revenue capacity is determined by both the economic and social factors; 2) tax revenue performance is diluted by the existence of non-tax sourced revenues; 3) the current revenue ratio is a better indicator for true tax performance; 4) There exists a regional disparity of tax or current revenue capacity among provinces. 5) tax/current revenue capacities and tax/current revenue efforts are mismatched in some provinces.
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Economic reforms in East African countries the impact on government revenue and public investment /Mwakalobo, Adam Beni Swebe, January 2009 (has links)
Thesis (Ph. D.)--University of Massachusetts Amherst, 2009. / Open access. Includes bibliographical references (p. 169-181). Print copy also available.
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