Direct Tax
POST STRATEGIC DIRECT TAX ENGINEERING TAX REVENUE PROGRESSION ASSESSMENT
... total direct tax collection, cost effectiveness in tax collection, direct tax to GDP, Buoyancy factor, case disposal ...regarding tax collections, GDP, case settlements, ...
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DIRECT TAX REFORMS AND VARIOUS SCHEMES OF INCOME TAX IN INDIA
... a tax system. Since 1991, the tax structure has been substantially ...the tax base to some ...commodity tax, security tax, fringe benefit tax, tonnage tax, banking cash ...
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ANALYTICAL STUDY OF DIRECT TAX CODE TO BE INTRODUCED IN INDIAN ECONOMY
... The Direct Taxes Code (DTC) is an attempt by the Government of India (GOI) to simplify the direct tax laws in ...of direct tax laws in India into a single ...other direct ...
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A STUDY ON ABOLISHMENT OF DIRECT TAX IN INDIAN ECONOMY
... A direct tax is borne entirely by the entity that pays it, and cannot be passed on to another ...corporation tax, income tax, and social security contri- ...indirect tax is collected by ...
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Estimating the Federal Direct Tax Buoyancy for Pakistan in Post 1973 Era
... the direct tax buoyancy for Pakistan economy for the 36 year period starting from FY-1974 to ...of tax base, diversification and deepening of manufacturing sector and structural change in the economy ...
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Impact of the Direct Tax Code on Different Income Group of Assesses
... income tax law in India was enacted in the year 1961with Income Tax Act, 1961& applicable Since 1962 then the economy has undergone a complete transformation with new kinds of business and activities ...
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Payroll Tax Incidence, The Direct Tax Burden and The Rate of Return on State Pension Contributions in Ireland
... It was discovered that all those who joined the State pcnsion scheme in 1961 at age 20 and who will retire in 2006 at age 65 will have large positive real rates of return on the total pe[r] ...
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Goods and Services Tax (GST): Economic Impact in India and Challenges Ahead
... i.e. Direct and ...them. Direct Tax is paid directly to the government by the taxpayer such as Income Tax, Wealth Tax, and Corporation Tax whereas Indirect Tax such as ...
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A Study on the Optimization of Tax Structure from the Perspective of Economic Growth
... the tax structure with indirect tax as the main body still has a certain role in promoting the economy, but it has strong regressive nature, and the indirect tax is more taxable in the production ...
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On the Relative Size of Direct and Indirect Taxation
... for direct and indirect tax evasion to incorporate forward indirect tax shift in a monopolistically competitive environment, this paper maintains that indirect tax evasion would exceed for ...
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The C.J.E.U. Case Law Relevant to the General Anti-Avoidance Rule (G.A.A.R.) Under the Anti-Tax Avoidance Directive (A.T.A.D.)
... a tax advantage can constitute a threshold of abuse among ...of direct tax law; and (ii) beyond that, ...harmonised direct tax law or not harmonised direct tax law in ...
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Estimating the Underground Economy from the Tax Gap: The Case of Malaysia
... in tax revenue of about 115-fold, various proxy indicators of UE are ...in tax mix revenue from indirect to direct tax (signifying more opportunities for tax evasion), higher indirect ...
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Are Some Taxes Better for Growth in Pakistan?A Time Series Analysis
... Where, RGDP is the real gross domestic product, DT is direct tax, ITED is excise duty, ITST is sales tax, ITSUR is surcharges, ITTR is tax on international trade, and ITOT is other taxes. The ...
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An empirical assessment of tax performance in Kenya: 1958 to 1989
... buoyancy and per capita income elasticity of total tax. ratio, direct tax ratio and indirect tax ratio[r] ...
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DISTRIBUTIONAL IMPACT OF TAX AND WELFARE POLICIES: BUDGET 2018 Quarterly Economic Commentary Special Article, WINTER 2017
... ESRI tax-benefit model, at December 2017 incorporating for 2018 the main changes in direct tax, welfare, and the National Minimum ...with tax bands, tax credits and welfare payments ...
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Tax Structure and Economic Growth in Cote dIvoire: Are Some Taxes Better Than Others?
... of tax policy, they are derived either from using cross-sectional data or panel studies, but it is difficult to infer causality from evidence these ...between tax revenues and economic growth for that ...
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Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis
... The essence of tax policy analysis lies in comparing welfare changes between a benchmark and counterfactual economy. How much a typical consumer has gained or lost because of changes in policy in money metric ...
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Tax competition for foreign direct investments and the nature of the incumbent firm
... to direct public provision (White, 1996; Poyago-Theotoky, 2001; Sepahvand, 2004; Matsumura & Tomaru, 2013), or to make the timing of competition between private and public competitors endogenous (Pal, 1998; ...
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European Economy 2004 Pre accession economic programmes of acceding and candidate countries: overview and assessment N° 24 August 2005
... to tax arrears and the widespread use of debt-rescheduling schemes at often generous and unclear ...mounting tax arrears, and the programme gives a noteworthy political commitment to stop the granting of ...
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A STUDY ON FISCAL DEFICIT AND ITS TRENDS IN INDIA
... dropped to 40% in 2010-11 (Figure 8(c)) owing to the unanticipated non-tax revenue from spectrum auction. The macroeconomic environment has been under stress since 2008-09 when the global economic and financial ...
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