Results 21 to 30 of about 32,232 (265)

On quest of environmental tax implementation in Indonesia

E3S Web of Conferences, 2018
The number of research evaluating the implementation of environmental tax using regulatory cost perspective is still limited. Whereas, this type of research is quite crucial in formulating tax policy to find the balance between regulatory function ...
Irianto Edi Slamet, Rosdiana Haula, Tambunan Maria RUD   +2 more
doaj   +1 more source

A Taxing Environment:  Evaluating the Multiple Objectives of Environmental Taxes [PDF]

Environmental Science & Technology, 2002
Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest ...
Marie Lynn, Miranda, Brack W, Hale
openaire   +2 more sources

Environmental and economic impact analysis of levying VOCs environmental protection tax in China

Heliyon
China is one of the largest volatile organic compounds (VOCs) emitters worldwide. The emission levels of and harm caused by VOCs have attracted much attention.
Ziwei Qian, Feng Long, Xianming Duan, Fenfen Bi, Xue Tian, Zhankun Qi, Chazhong Ge   +6 more
doaj   +1 more source

Environmental Uncertainty, Managerial Ability and Tax Aggressiveness

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020
This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax ...
Jessica Dhea Syarendra, Ari Budi Kristanto   +1 more
doaj   +1 more source

REAL ESTATE ACTIONS IN REAL ESTATE SECTOR AND THEIR IMPACT ON INCREASING THE TAX REVENUEAN APPLIED STUDY ON MISR EL-GADIDA AND EL-NOZHA REVENUES AUTHORITIES [PDF]

Journal of Environmental Science, 2017
This current study drives at developing real estate actions as well as increasing taxes revenue, since the construction and building sector acquires a great concern in contemporary communities because of the continuous increase in real estate investment.
Lotfy, M. A, Ebeid, Magda, I, Mansour, Abeer, A   +2 more
doaj   +1 more source

The general equilibrium incidence of environmental taxes [PDF]

Journal of Public Economics, 2007
We study the distributional effects of a pollution tax in general equilibrium, with general forms of substitution where pollution might be a relative complement or substitute for labor or for capital in production. We find closed form solutions for pollution, output prices, and factor prices.
Don Fullerton, Garth Heutel
openaire   +1 more source

FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
doaj   +1 more source

Environmental policy integration in terms of section 37d of the Income Tax Act 58 of 1962

Journal of Economic and Financial Sciences, 2015
Environmental policy integration is essential in achieving environmental sustainability goals across non-environmental sectors. Dilution of environmental goals in environmental policy integration should be avoided.
Ellane Van Wyk
doaj   +1 more source

Assessment of Museum Items [PDF]

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899
The expediency of assessment of museum items on the basis of the degree of exclusiveness (scientific and historical, scientific and artistic, and other scientific and informative value) is substantiated.
Y. Kaliuha, O. Gerasymenko
doaj   +1 more source

Environmental tax reform roles and strategies of local governments: A quasi-natural experiment from China

Sustainable Futures
Whether environmental tax reform can drive green economic transformation is closely related to local government behavior. This study examines the impact of environmental tax reform on local governments using panel data for 247 Chinese prefecture-level ...
Tianyang Chu
doaj   +1 more source