نتایج جستجو برای: petroleum tax

تعداد نتایج: 46843  

2012
Shigesaburo Ogawa Shuichi Osanai

Since the end of previous century, the role of petroleum as a raw material of synthetic surfactant gradually deflated due to the reasons such as decreasing of the relative abundance of petroleum, leading to soared prices of petroleum and increasing of carbon dioxide emission by heavy utilization of petroleum. Instead, the industries concerning in the surfactants and detergents are focusing on t...

Importance of forming and the amount of capital stock in the industrial sector due to higher added value than other economic sectors in the growth and economic development, especially in the economic rise of paramount importance.On the other hand, taxes due to stabilization roles, allocation and distribution of income in the economy as one of the variables affecting the process are the investme...

In this study, using the overlapping generation (OLG (model and the Stochastic Dynamic General Equilibrium (DSGE) approach, the optimal form of labor income tax rate and capital income tax functions is extracted for the economy of Iran using annual time series data during 1357 to 1397. The results of comparing the calibration and simulation of the designed model show that the optimal functions ...

Journal: :Applied and environmental microbiology 1976
J D Walker R R Colwell

A variety of factors, including concentration of oil, antibiotics, dyes, and inoculum washes, were examined to determine their effect on the total counts of microorganisms on oil-containing media. The media found to be best for enumerating petroleum-degrading microorganisms contained 0.5% (vol/vol) oil and 0.003% phenol red, with Fungizone added for isolating bacteria and streptomycin and tetra...

2006
Rainer Niemann

Traditional models of capital budgeting including taxes are based on deterministic tax rates and tax bases. In reality, however, there are multiple sources of tax uncertainty. Tax reforms induce frequent changes in both tax rates and tax bases, making future taxation of investments a stochastic process. Fiscal authorities and tax courts create additional tax uncertainty by interpreting current ...

ژورنال: :علوم اقتصادی 2013
نارسیس امین رشتی فاطمه ارشد

در اقتصاد ایران وجود درآمدهای نفتی به عنوان یکی از راه های تأمین درآمد دولت سبب شده است که سیستم مالیاتی نتواند به خوبی عمل کند و درآمدهای مالیاتی با وقفه به دست دولت می رسد. در این راستا عامل کاهنده ارزش درآمدهای حقیقی مالیاتی در زمان وقفه هاست. در این تحقیق به بررسی کارایی نظام مالیاتی با توجه به فرضیه تانزی پرداخته شده است. علاوه بر محاسبه وقفه، کشش قیمتی درآمدهای مالیاتی نیز به دست آمده است...

2015
Niels Johannesen

a r t i c l e i n f o We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction with the lowest tax rate does not necessarily attract all shifted profits. ...

ژورنال: اقتصاد مالی 2018

پدیده حداقل سازی مالیات با تبعات اجتماعی، اقتصادی و اثرات متقابل همراه است. تحقیقاتی که تاکنون در زمینه حداقل‌سازی مالیات انجام شده است، بسیار محدود بوده و بیشتر به جنبه های نظری این پدیده از جمله عوامل تعیین کننده حداقل سازی مالیات و یا راه‌های جلوگیری از آن پرداخته است و مطالعات اندکی به بررسی پیامدهای حداقل سازی مالیات پرداخته است. به طور کلی، فعالیت های حداقل سازی مالیات شامل اجتناب مالیاتی...

Journal: :iranian economic review 2015
hamid hooshmandi majid sameti rozita moayedfar

f or several decades, the selection of a proper tax base has been among the most serious concerns for the economic policy makers. the computable general equilibrium models analysis provides a comprehensive framework for the investigation of the effects of the adopted policies on the economy of a country. in the present study, using a static computable general equilibrium, the effects of tax re...

Journal: :iranian economic review 0
mahsa fathalizadeh department of economics, islamic azad university.

this paper, i have focused on the tax side of the fiscal policy to  investigate the past and future behavior of fiscal sustainability in iran. to do so, i have employed two different forward-looking and backward-looking approaches. first, the backward-looking approach is the fiscal policy rule proposed by daving & leeper (2011). precisely, this rule determines that whether the fiscal policy is ...

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