Branimir Kalaš; Miloš Pjanić; Nada Milenković; Jelena Andrašić
Volume 3, Issue 4 , April 2016, , Pages 222-232
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 ...
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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.
Mohammadreza Mohammadvand Nahidi; Arash Ketabforoush Badri
Volume 2, Issue 11 , November 2015, , Pages 1370-1378
Abstract
One of the key issues in economics is the appropriate mobilization of skills and talents of human resources in a society. Employment plays a crucial role in the dynamism of a person’s life, and it can be viewed as the focal point of human and social relations. Policy makers and economic analysts ...
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One of the key issues in economics is the appropriate mobilization of skills and talents of human resources in a society. Employment plays a crucial role in the dynamism of a person’s life, and it can be viewed as the focal point of human and social relations. Policy makers and economic analysts in financial are trying to find solutions for increasing and improving employment. In this regard, the aim of this study is to investigate the role of openness and taxes on employment performance in Iran and selected developing countries. Hence, the model is evaluated using panel data for selected developing countries over the period 2005-2012. The results show that the tax has a significant negative effect on employment, so that a 1% increase in the amount of employment is reduced by 0.04 percent. Also openness and manufacturing value added have positive impact and exchange rates has a negative impact on employment.
