Abstract: “Was taxation so heavy in the Russian transition that firms could not stay afloat?” is the question that this paper aims to answer. It details the fiscal structure and uses data from a number of sources to calculate statutory tax rates faced by businesses in 1995. The results show that statutory rates were manageable in the short run but unsustainable for several sectors in the long r...

A three-good-two-primary-factor (3 2) general equilibrium model, along with parallel numerical illustrations, is developed to analyze the incidence and welfare cost of several taxes. The approach, blending theory and computed examples, enriches some well-known tax models and provides more insights than either the text-book two-by-two treatments or purely numerical models in areas such as enviro...

The Tax Reform for Acceleration and Inclusion (TRAIN) policy intends to make the tax system simpler, fairer, more efficient while also encouraging investments, job creation, poverty reduction. This reform package 1 lowers personal income taxes, removes VAT exemptions, changes excise on petroleum goods automobiles, making equitable simultaneously rectifying injustice. study determines relationsh...

underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...

This article deals with the role and responsibility of remitter in corporate income tax respect to socalled “withholding tax” (WHT) levied on earned by non-residents. The authors focused their considerations establishing relationship between statutorily defined standard obligations implemented activities this entity relation WHT. subject is important due international aspects taxation cross-bor...

The main aim of this study is examining the effect tax exemption for domestic investors on government revenue collection in Zanzibar. Specifically, researcher concentrated two types exemptions, these are; absolute and partial exemptions. has mainly employed quantitative research approach with appropriate method analysis study. A simple random technique was used to select respondents 100 sample ...

The paper econometrically investigates the determinants of industrial agglomeration in 2001, taking as reference recently developed measures. The considered explanatory variables comprised sector-level variables and local infrastructure and incentive policies variables. The evidence showed that variables reflecting input utilization and knowledge spillovers at sector-level had important impacts...