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In our country, this budgeting system started to be implemented with the Public Finance Management and Control Law No. According to the results of the empirical analysis, it is found that the level of development which is measured by GNP per capita and the ratio of exports and imports have a positive effect on tax effort Pessino and Fenochietto, As the researches focus on the effect of these two variables on growth, the studies about their interaction remain extremely inadequate and limited. Journal of Applied Sciences and Environmental Management. Strings Attached: Untangling the Ethics of Incentives.
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