Search results for "revenue"
showing 10 items of 179 documents
Object and subject of evasion of taxes and other compulsory payments
2014
The paper is devoted to such topical issue of Criminal Law as Object and Subject of Evasion of Taxes and Other Compulsory Payments. There are analyzed researched crime determination problems, which are connected with subject and object of tax and other compulsory payments evasion. In the course of the research, the author has made the conclusions that the object of the evasion of taxes and other compulsory payments group is the national economic interests. The direct object is the national economic interests in the sphere of state revenues or the national fiscal interests. While analyzing the law and regulations it is concluded that the subject of the evasion of taxes and other compulsory p…
Overview of Telecom Operator Software Market
2009
Telecommunications is an essential enabler of modern societies and a global vertical industry, providing communication and information services, with its annual revenue of over trillion euros. In this book, a company providing these services is referred to as a telecom operator or communications service provider (CSP). CSPs create value by offering connectivity to and via an infrastructure of networks for transferring signals. The core business processes in a telecom operator company therefore revolve, on one hand, around physical networks and their maintenance, and on the other, managing their customers and their use of the connectivity services over the networks.
Pricing method as a tool for improved price perception
2006
In the present paper, we have explored pricing methods applied to charging mobile service customers, and the influences of the charging methods on the customers’ price perceptions. The analyses are based on the empirical data collected from Finnish mobile service markets through a quantitative postal survey in 2003. Four hypotheses were tested separately in two customer segments for examining relationship of pricing methods and price perceptions, and the factors affecting to the customers’ pricing method choices. The statistical analyses provided results suggesting that charging methods have a significant effect on customers’ price perceptions. The customers’ price perceptions were found to…
Commodity Tax Competition and Industry Location Under the Destination- and the Origin-Principle
2007
We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes. We investigate the impacts of non-cooperative tax setting, as well as of tax harmonization and changes in the tax principle, in both the short and the long run. The origin principle, when compared to the destination principle, is shown to exacerbate tax competition and to erode tax revenues, yet leads to a more equal spatial distribution of economic activity. This suggests that federations which care about spatial inequality, like the European Union, face a non-trivial choice for their tax principle that goes beyond the standard consi…
Discretionary fiscal policy over the cycle: new evidence based on the ESCB Disaggregated Approach
2009
This paper explores how discretionary fiscal policies on the revenue side of the government budget have reacted to economic fluctuations in European Union countries. For this purpose, it uses data on legislated revenue changes and structural indicators provided twice per year by National Central Banks of European Union countries in the ESCB framework for analysing fiscal policy. The analysis is based on the estimation of fiscal policy rules linking these measures of legislated fiscal policy changes to the output gap and other control variables. Then, baseline results are compared with regression estimates where variations of cyclically-adjusted indicators are used as proxy for discretionary…
Taxation in Romania – Some Positive Aspects
2013
Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.
Should all the world be taxed?
1997
Governments are beginning to fear that the establishment of the “information society” will cause their revenue from taxation to shrink: economic activities in the virtual world of the Internet could escape the application of value added tax. Are these fears justified? Would a “bit tax” solve the problem?
Fiscal Policy Responsiveness, Persistence and Discretion
2008
This paper analyzes the different characteristics of fiscal policy using a two-step estimation procedure. First, we decompose both government spending and government revenue into three components: responsiveness, persistence and discretion. Second, we assess the determinants of these characteristics. Using data from 132 countries, our results show that fiscal policy is more persistent than responsive to economic conditions, which implies that the authorities may have less leeway in the short-run notably to curb spending behavior. In addition, countries characterized by greater fiscal persistence have less discretion and responsiveness. Finally, macroeconomic, institutional and geographic va…
Perception of Key Management Contribution Factos to the Future Development of the Hotel Industry: A Comparative Analysis of British/Irish & Spani…
2015
For Spain the importance of tourism both national and international, does not hold any doubts for those versed in the subject. A few general figures suffice to illustrate this. In 1991 a total of 53.5 million people visited Spain, a slightly higher number than the 52 million which did in 1990, and slightly less than the 52 million of the previous year, this meant a revenue of 19,004 million dollars in 1991, 18,593 million dollars in 1990 and 16,174 million dollars in 1989. Tourism achieved a participation in the Gross Domestic Product of 8.74% in 1989. In the last few years 85% of tourists have been from Portugal, followed by West Germany with 13% and the U.K. with 12%, as the major contrib…
THE GEOGRAPHY OF INTERNATIONAL STUDENTS IN LATVIA’S HIGHER EDUCATION: PREROGATIVE OR ‘SECOND CHANCE’
2020
This paper links geographies of in-flow international students to the higher education system in Latvia and destination country choice rationales. Latvia welcomes international students from diverse geographies. Besides specific sourcing countries like Germany and India, there are also considerably constant and stable flows from former Soviet countries. International students are both an essential source of revenue for higher education institutions and to some extent, replacement of decrease of local students. This study adopts a mixed-method approach and based on the analysis of official statistical data and survey data. The survey reveals views on decision-making process and motives of cu…