Temat: tax regression - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: PANEL MODELS AS A TOOL FOR INVESTIGATING THE EFFECTS OF CONSUMPTION VAT IN POLAND IN THE YEARS 1995-2011
Autorzy:: Dobrowolska, Boguslawa
Powiązania:: https://bibliotekanauki.pl/articles/452772.pdf
Data publikacji:: 2013
Wydawca:: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie. Katedra Ekonometrii i Statystyki
Tematy:: VAT
consumption
households
tax regression
panel models
Opis:: Econometric models are employed to establish the redistributive properties of tax systems, but this area of their application is weakly covered in the literature. Used to investigate the burden of consumption taxes, the panel data models allow identifying differences in the burden of indirect taxes falling on households and establishing household types where it is the greatest. This article is an attempt at applying panel regression to explore the redistributive effects of VAT in Poland in the years 1995-2011.
Źródło:: Metody Ilościowe w Badaniach Ekonomicznych; 2013, 14, 1; 84-92
2082-792X
Pojawia się w:: Metody Ilościowe w Badaniach Ekonomicznych
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Skocz do pozycji: 2.

Tytuł:: THE IMPACT OF SOME VARIABLES ON THE VAT GAP IN THE MEMBER STATES OF THE EUROPEAN UNION COMPANY
Autorzy:: Majerová, Ingrid
Powiązania:: https://bibliotekanauki.pl/articles/489095.pdf
Data publikacji:: 2016
Wydawca:: Instytut Badań Gospodarczych
Tematy:: tax gap
value added tax
Corruption Perception Index
GDP growth
VTTL model
regression analysis
Opis:: One of the most serious problems of fiscal character is the issue of the tax gap. The tax gap is defined as the amount of tax liability faced by taxpayers that is not paid on time. The tax gap comes from three main areas of non-compliance with the tax law – firstly, from underreporting of income, secondly, from underpayment of taxes, and thirdly, from non-filing of returns. The tax evasions in the area of value added tax create one of the largest groups of tax gaps. This article describes the current situation in the field of tax gap in selected countries of the European Union. The aim of this paper is to determine the dependence of the VAT gap on three variables: the Corruption Perception Index CPI, GDP growth rate and the basic VAT rate. The method of regression analysis was used, which was performed on data in the years 2000–2011. Although it could be assumed that tax burden will affect the VAT gap the most, the highest dependence was shown in the case of Corruption Perception Index.
Źródło:: Oeconomia Copernicana; 2016, 7, 3; 339-355
2083-1277
Pojawia się w:: Oeconomia Copernicana
Dostawca treści:: Biblioteka Nauki

Artykuł

Zmień widok

na półce

Informacja

Wyszukujesz frazę "tax regression" wg kryterium: Temat

Źródło danych

Dostawca treści

Kolekcja

Rok wydania

Wydawca

Temat

Autor

Typ dokumentu

Język