Determinants of tax revenue performance in European countries: a panel data investigation

A Anastasiou, C Kalligosfyris… - International Journal of …, 2024 - Taylor & Francis
The purpose of this paper is to investigate the existence and directions of the causal
relationships between the level of tax revenue and a set of determinants, using data from 26 …

Assessing the effectiveness of tax administration in macroeconomic stability: evidence from 26 European Countries

A Athanasios, K Charalampos, K Eleni - Economic Change and …, 2022 - Springer
The purpose of this paper is the assessment and comparative analysis of the relative
efficiency of the tax administrations of 26 European countries in 2017, regarding their …

The Role of Entrepreneurship in Changing the Employment Rate in the European Union

D Komninos, Z Dermatis, A Anastasiou… - Journal of the …, 2024 - Springer
The aim of this research is to examine the role of entrepreneurship in changing the
employment rate in the European Union (EU). With the aim of understanding the relationship …

The improvement of decision-making in the Latvian tax system: cases of irreducible incompatibility taking into account reliability, equity and efficiency criteria

A Leontyev, K Ketners - Intellectual Economics, 2023 - ceeol.com
The rational functioning of the tax system is a significant problem for any state. Evaluation of
the tax system performance is usually carried out considering interest only of one part–either …

Assessing the impact of excise duties on a state's revenues: the case of Greece

C Papageorgiou, P Farlekas, Z Dermatis… - Public Sector …, 2021 - hrcak.srce.hr
The purpose of this study is to assess the impact of excise duties on tobacco products on
state's revenues. Increasing excise duties on tobacco may act as a means to reduce the …

Measuring tax administrations efficiency using data envelopment analysis: evidence from 26 European countries

A Anastasiou, C Kalligosfyris… - International Journal of …, 2023 - inderscienceonline.com
The purpose of this paper is to assess the efficiency of tax administrations of 26 European
countries, using data envelopment analysis. In particular, by applying the CCR data …

Pendampingan Pengisian dan Pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi Tahun 2022

IA Faisol - Jurnal Altifani Penelitian Dan Pengabdian Kepada …, 2022 - altifani.org
Pendampingan pengisian SPT tahunan bagi karyawan di Universitas Trunojoyo Madura
merupakan agenda rutin yang dilaksanakan setiap tahun. Kegiatan pendampingan …

[HTML][HTML] Comparative Analysis between Greece and Cyprus of the Impact of Digital Transformation on the Development of Quality of Life

D Komninos, Z Dermatis, C Papageorgiou… - Theoretical Economics …, 2024 - scirp.org
Today, in the “digital age” and the “knowledge society”, the modernization of the public
sector at the international level and the addressing of its inherent, structural weaknesses in …

Integrated Approach to Taxation Optimisation in Latvia. Doctoral Thesis

A Ļeontjevs - 2023 - dspace.rsu.lv
The aim of the Doctoral Thesis is to develop tools for improving the tax system in Latvia and
increasing its reliability, considering the multidirectional interests of the state and business …

[PDF][PDF] Training needs of officials of the greek-cypriot tax administration

D Komninos, Z Dermatis, A Anastasiou… - Journal of Economics …, 2020 - u-picardie.fr
In general, any tax system, even the most perfect in legal level, is not effective without
reliable tax mechanism and reliable provided tax services to the citizens and the enterprises …