Türkiye’de Petrol Ürünleri Fiyatlarında Verginin Payı ve Diğer Ülkeler ile Karşılaştırılması by Sezer Alcan

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Fiscal function of taxes, its impact on budget revenues at various levels by N. Z. Zotikov

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Territories development tax incentives by N. Z. Zotikov

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Functions of the VAT, actual problems of administration by N. Z. Zotikov

“…Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. Being an indirect tax assigned to one budget, VAT occupies a significant place in the tax revenues of the federal budget. …”
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Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries by N. S. Horobets

“…The content of value added tax as an indirect tax in accordance with the provisions of scientific doctrine has been revealed. …”
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Impact of GST on motor and pump exports in India by Raghuveer Negi, Muthusamy Arumugam, Abuzar Nomani, Shetty Deepa Thangam Geeta

“…Also, it highlights the disadvantages of GST, such as biases in the indirect tax system, the reimbursement of duty drawback being late or pending and document filing was still a tedious job under the GST regime. …”
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Assessing the Fiscal Burden of Overweight and Obesity in Japan through Application of a Public Economic Framework by Ataru Igarashi, Cillian Copeland, Nikos Kotsopoulos, Riku Ota, Silvia Capucci, Daisuke Adachi

“…This consists of a loss of $6.3 billion (¥901 billion) and $1.2 billion (¥179 billion) in direct and indirect tax revenue, respectively, due to lower employment and income combined with higher sick leave. …”
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Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis by Slezák, Jiří

“…The sample consists of 27 states of the European Union and the indicators used include direct taxes, indirect taxes, social contributions, taxes on consumption, on labor, on capital and implicit tax rate. …”
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The Impact of Fiscal Policies on Inclusive Growth in Turkiye by Özgür Tonus, Bağdat Sıla Avcı

“…The results obtained show that public expenditures for health and education have a decreasing effect on inclusive growth indices while social transfers contributed positively to inclusive growth index, two indices were negatively affected by indirect taxes.…”
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The “yellow vests” movement in France: problems, causes, prospects by L. D. Efanova

“…The poor people were disadvantaged due to the reduction of social payments, as well as an increase in direct and indirect taxes.The main reasons of occurence of the “yellow vests” movement are the dissatisfaction of the French with their economic position and the decline in the living standards. …”
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The Hidden Economic Consequences of Migraine to the UK Government: Burden-of-Disease Analysis Using a Fiscal Framework by Rui Martins, Samuel Large, Rachel Russell, Gary Surmay, Mark P. Connolly

“…The model estimates lifetime changes to earnings from employment, direct and indirect taxes paid, and financial support requirements over the life course. …”
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State tax policy in Ukraine: historical and legal aspect (based on the example of the XX century) by G. L. Gufman

“…And the economic program is proclaimed still the Bolshevist power provided: Establishment of the progressive income tax; to cancellation of indirect taxes on necessities; establishment of high taxes on luxury goods. …”
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Transfer pricing reforms in the context of BEPS: challenges remain by S. S. Pyroha

“…The existence of a unified system of value added tax in the European Union allows for the unification of the tax system in terms of direct and indirect taxes as a result of the introduction of fair market prices. …”
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Financial and legal bases for the formation of territorial communities capable budgets by D. V. Korobtsova, L. V. Mishchenko

“…Based on the historical experience of budget relations in Ukraine and foreign experience, the need to form viable budgets at the expense of alternative revenues , namely by providing UTC rights to establish indirect taxes, regulate benefits and tax rates, income from business activities, and the use of intergovernmental transfers in the required amounts and for specific purposes is proved. …”
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