The structure of state corporate taxation and its impact on state tax revenues and economic activity
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2018.09.006
Abstract: Abstract This paper documents facts about the state corporate tax structure — tax rates, base rules, and credits — and investigates its consequences for state tax revenue and economic activity. We present three main findings.… read more here.
Keywords: state; economic activity; tax; tax revenues ... See more keywords
ТЕОРЕТИКО-ОРГАНІЗАЦІЙНІ ДОМІНАНТИ ПОДАТКОВОГО АДМІНІСТРУВАННЯ В СИСТЕМІ ДЕРЖАВНОГО ПОДАТКОВОГО МЕНЕДЖМЕНТУ
Sign Up to like & getrecommendations! Published in 2020 at "Economy and Society"
DOI: 10.32782/2524-0072/2020-22-59
Abstract: The theoretical principles of state tax management are considered, its purpose, tasks, object and subjects are defined in the article. It is proved that the main task of the state tax management is to ensure… read more here.
Keywords: tax management; tax; tax administration; state tax ... See more keywords