The article explores the subject of diversification local tax policy and its fiscal consequences in Poland 2007–2019. It focuses on various types municipalities governance tools they use (establishing rates, applying exemptions non-statutory reliefs). analysed taxes include immovable property (property tax, agricultural tax) movable ones (tax means transport). Theoretical empirical analyses con...

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...

The diocesan tax is a compulsory cash benefit imposed on the income of both juridical person and physical person. There are two types in canon law: ordinary extraordinary tax. Although Pontifical Council for Legislative Texts issued authentic interpretation c. 1263 ruled that may not be Mass offerings, some doubts might arise as to legitimacy “other persons”. conciliar Decree Christus Dominius ...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

BACKGROUND An increase in total vaccine exemptions (medical, philosophic, and religious) occurred in Arkansas after a 2003 legislation added a philosophic category and used a new process for vaccine exemptions. By legislative requirement, the Arkansas Department of Health monitored exemptions through the 2009-2010 school year. PURPOSE The goal of the study was to determine the prevalence of v...