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Tax system performance in the Republic of Serbia AgEcon
Cuzovic, Djordje.
Determination of Serbia to join and integrate into European Union (EU) calls for further reforms in economic laws and standards, among which, taxation policy takes one of the top places. After many years of preparations and delays, the Republic of Serbia adopted a set of laws in the field of taxation policy. However, achieved results are not sufficient to provide full-fledged tax system consistent in its taxation structure and attractive to FDI.
Tipo: Journal Article Palavras-chave: Tax reforms; Taxation structure; Tax principles; Conformity with EU tax system.; Public Economics; H2.
Ano: 2009 URL: http://purl.umn.edu/94574
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Gender and incidence of indirect taxation: Evidence from Uganda AgEcon
Ssewanyana, Sarah N..
Since the 1990's, Uganda system has undergone various reforms. However, both tax policies and reforms have been formulated without clearly indication the channels through which gender impacts on these policies/reforms. Using the national household survey of 2005/06, this paper provided insight into how tax policies and reforms on indirect taxes impact differently on women and men. The incidence rate of tax gender-based household typologies controlled by expenditure quintile brings out interesting findings. The incidence rate of indirect tax is significantly greater on households headed by male compared to their female counterparts regardless of income level. This also holds after controlling for the presence of children. More importantly, the impact on...
Tipo: Report Palavras-chave: Tax policies; Tax reforms; Household expenditures; Ssewanyana; Economic policy research center; Community/Rural/Urban Development; Consumer/Household Economics; Demand and Price Analysis; Institutional and Behavioral Economics; Labor and Human Capital.
Ano: 2009 URL: http://purl.umn.edu/54939
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Política fiscal y reforma tributaria AgEcon
Arias, Luis Alberto.
El documento tiene como objetivo mostrar el reiterado fracaso de la política fiscal aplicada en el Perú durante los últimos años, así como establecer los lineamientos generales y específicos que deberían orientar la política fiscal en el mediano plazo para, luego, proponer reformas estructurales que complementen la política de estabilización.
Tipo: Working or Discussion Paper Palavras-chave: Politica fiscal; Reformas tributarias; Fiscal policy; Tax reforms; Peru; Public Economics; E62; H30.
Ano: 1990 URL: http://purl.umn.edu/42265
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