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Auftrieb und Elastizität der Steuer

Auftrieb und Elastizität der Steuer


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About the Book

Viele Länder in der Welt haben ihre Staatsausgaben mit Hilfe von Steuereinnahmen stark gefördert und verdanken ihre Entwicklung diesen intern generierten Einnahmen. Die Steigerungsrate hängt von der Elastizität und dem Auftrieb des Steueraufkommens ab. Unter dieser Prämisse wurden in dieser Studie die Elastizität und der Auftrieb des Steueraufkommens untersucht, um seine Flexibilität und damit die Möglichkeit einer Erhöhung der Steuerbasis in Nigeria zu ermitteln. Die Ergebnisse der Studie deuten darauf hin, dass die Gesamteinnahmen nach den Steuerreformen von 2004 relativ elastisch sind und einen erheblichen Auftrieb aufweisen. Die Ergebnisse der vier untersuchten Hauptsteuern zeigen, dass nur die PPT relativ elastisch ist, während die Mehrwertsteuer, die CED und die CID relativ unelastisch sind. Die Ergebnisse deuten jedoch auch darauf hin, dass die Mehrwertsteuer und die Körperschaftsteuer nach den Steuerreformen von 2004 keinen signifikanten Aufschwung erfahren haben, während die Mehrwertsteuer und die Körperschaftsteuer einen signifikanten Aufschwung erfahren haben. Schließlich wurde in der Studie anhand des Strukturbruchs von 2005 festgestellt, dass das Gesamtsteueraufkommen nach der Boomphase deutlich zurückgegangen ist. Die Studie kommt daher zu dem Schluss, dass die Steuern in Nigeria im Hinblick auf das Wachstum relativ flexibel sind und daher mehr getan werden könnte, um sie zu erhöhen.


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Product Details
  • ISBN-13: 9786206371526
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Nigerianische Sichtweise
  • Width: 152 mm
  • ISBN-10: 6206371522
  • Publisher Date: 23 Aug 2023
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Weight: 168 gr


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