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Olga Kalinina
Pág. 995 - 1002
This article suggests a mathematical justification of the possibility of transition to progressive taxation on personal incomes, allowing socially redistribute the tax burden between different groups without losing the total amount of tax yield to the st...
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Serif Emre GÖKÇAY
Pág. 113 - 133
Taxation according to the ability to pay is one of the basic constitutional principles of tax law. With the provision in Turkey Constitution paragraph 1 of Article 73 "Everyone, to meet the public expenditure according to his financial power, is obliged ...
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Wei Bin Zhang
Pág. 238 - 247
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Sangaran Vijesandiran, Priyatharsiny Selvarasa
Pág. 1 - 36
Human development leads to growth cause by increased human capital, labour productivity and skilled labour through improving human capabilities. Sri Lanka, has a higher score in Human Development Index (HDI) and achieved highest standard among South Asia...
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Constantine Angyridis, Panagiotis Tsintzos
Pág. 121 - 150
This paper considers an endogenous growth model with public capital and government debt. In setting the level of public investment each period, the government is assumed to follow two commonly used in the growth literature fiscal rules: public investment...
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Mongi Lassoued
Pág. 35 - 44
This paper examines the effects of microfinance, financial development and foreign aid on income inequality for 43 Sub-Saharan African (SSA) countries. Panel data for the period 1995?2015 is examined using fixed effects, pooled ordinary least square and ...
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Khaibat Magomedtagirovna Musaeva,Basir Khabibovich Aliev,Elmira Bashirovna Alieva,Murad Musaevich Magomedtagirov,Mazika Musabekovna Imanshapieva
Pág. 105 - 112
The main objective of the study is to analyze problems of implementation of principles of social justice and economic efficiency in the existing mechanism of charging personal income tax (PIT) in the Russian Federation and to identify ways of the fullest...
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