This study employs both linear and non-linear approaches to examine tax audit productivity in New York State. The linear approach shows a positive relationship between audit revenue and the number of audit staff within the New York State Department of Taxation and Finance’s Audit Division....

I am suggesting new methods, and innovative and alternative policies in the areas of optimal taxation, tax collection, money supply and banking financial system to help remove corruption, tax evasion, economic recession, black money, fake currency and societal inequalities. In my opinion, the...

Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

Ultimate tax reforms - All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations.TOP Tax system will relieve 7 billion people of the world from the cobweb...

Our hypothesis: during the twentieth century governments used state emergency measures to overcome its economic crisis. Such measures did better on the revenue in fiscal expenditures, thereby caused severe imbalances of public policy. It holds that in Colombia there has been no welfare state...

Our hypothesis: during the twentieth century governments used state emergency measures to overcome its economic crisis. Such measures did better on the revenue in fiscal expenditures, thereby caused severe imbalances of public policy. It holds that in Colombia there has been no welfare state...

Fiscal decentralization of power from the central to the local level in North Macedonia officially began on July 1st, 2005, and after 20 years there are some changes but in general more than 50% of LGSUs gets transfers from the central government financing were the institutions are located and...

Many studies show that fiscal redistribution among regions carried out by a national government undermines the cost efficiency of local governments. In Japan, a unique fiscal system, the Hometown Tax Donation (HTD) system, was launched in 2008. Citizens may donate some of their inhabitant taxes...

The issue of the municipal public economy has to be studied, since the municipality is the area of government that we have closest to our home and is the one we first resort to request a public service, such as those of first need: water, clean, public safety and many more. In terms of...

Previous empirical evidence on municipal efficiency mostly uses cross-sectional data which makes it impossible to separate unobserved heterogeneity from inefficiency. Furthermore, they also typically use a two-stage approach which has been widely criticized as the assumptions in the first stage...