نتایج جستجو برای: keywords inflation tax

تعداد نتایج: 2023300  

2010
Stéphane Auray Beatriz de Blas Aurélien Eyquem

In this paper we study jointly optimal fiscal and monetary policies in a small open economy framework with capital and sticky prices. We consider the case of distortionary taxes on labor and capital, and no public debt. As in a closed economy set–up, in the steady state, the optimal inflation rate is zero, as well as the optimal tax on capital. The dynamic properties of optimal monetary and fis...

In the modern world economy, foreign direct investment plays a very important role. Empirical studies show that the simultaneous study of the impact of corporate tax and exchange rate uncertainty on FDI absorption has not received much attention. In this article, we refer to the tax on corporate profits and exchange rate uncertainty on attracting FDI in Iran during 1981 to 2018 were studied. Ot...

2013
Ming Ling Lai

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the ‘Tax Audit Framework’ when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 5...

Today, the unconventional policy of negative interest rate is discussed in many Western societies and developed countries, and the implementation of this policy in the financial and banking system has brought growth and prosperity in many economies involved in the crisis. In fact, by applying a negative interest rate, the bank will be able to direct credit allocation to productive and priority ...

Proper understanding of the concept of inflation and the factors affecting it is essential to achieving price stability. Despite the same general understanding of the concept of inflation, there is still no consensus among economists on the causes, so in recent years, many empirical studies in the country have identified and examined the factors affecting inflation. Since inflation is affected ...

ژورنال: پژوهشنامه مالیات 2019
, ,

The purpose of this paper is to investigate the economic effects of amendment of law of value added tax in Iran. The research method is quantitative and standard CGE model of Lafgren et al (2002) is used for analyzing. Data are derived from the latest Social Accounting Matrix (SAM) of Iran in 2011, which is provided by the Research Center of the Parliament. The data are analyzed in the form of ...

ژورنال: :تحقیقات حقوقی 0
سعید حبیبا دانشیار دانشکده حقوق وعلوم سیاسی و رئیس مؤسسه حقوق تطبیقی دانشگاه تهران. مهدیه دره شیری کارشناس ارشد مالکیت فکری دانشگاه تهران.

حجم فزاینده مبادلات تجاری اموال فکری بر ضرورت به کار گیری سیاس ت مناسب مالیاتی نسبت به حقوق مالکیت فکری تأکید دارد. در این خصوص موضوع در خور توجه نقش سیستم مالیاتی در دستیابی به مقاصد حقوق مال کی ت فک ری در راست ای تر ویج ابداعات و ارتقای توسعه اقتصادی و فرهنگی است. اقتضائات خاص نظام حقوق مالکی ت فکری عملا أخذ مالیات و مشخصا اعمال قواعد عمومی مالیاتی را بر دارای یهای فک ری چالش برانگیز و پیچیده...

2005
Simon Feeny Max Gillman Mark N. Harris

The paper presents an econometric accounting of the e¤ective corporate tax rate in Australia for the years 1993 to 1996. The estimation is a panel of Australian …rms that uses a specially gathered …nancial data base. Using …xed and random e¤ects, the model speci…es that the statutory tax rate is estimated as the constant term of the model. An ability to …nd an estimated statutory tax rate that ...

نمودار تعداد نتایج جستجو در هر سال

با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید