Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey
Author(s):
Branimir KalaŠ , MiloŠ , Pjanic , Nada Milenkovic , Jelena AndraŠ , Ic
Abstract:
Taxes represent one of the most essential component in contemporary business. Their importance is reflected through stability and predictability which are necessary to international capital inflows. Government should create simple tax system that minimizes the burden of business conditions. The topic is insufficiently researched and there is great space for detailed analysis and interpretation of observed indicator. Guided by this fact, the author's efforts were directed at dealing with this issue and the possibility to reflect efficiency and effectiveness of the tax system in different countries within the considered paying taxes indicator. The aim of paper is paying taxes indicator in the Western Balkans countries and Turkey in period from 2008 to 2015. World Bank calculates this indicator within Doing Business analysis. The paper consists three chapters with the first part deals with the methodology and structure of selected indicator, the second part is focused on tax reforms in selected countries while the third part deals with the results and conclusions which are presented by tables and figures.
Keywords:
Taxes , payment , time , total tax rate
Language:
English
Published:
International Journal of Management, Accounting and Economics, Volume:3 Issue: 4, April 2016
Page:
222
magiran.com/p1569034
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
دسترسی سراسری کاربران دانشگاه پیام نور!
اعضای هیئت علمی و دانشجویان دانشگاه پیام نور در سراسر کشور، در صورت ثبت نام با ایمیل دانشگاهی، تا پایان فروردین ماه 1403 به مقالات سایت دسترسی خواهند داشت!
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!