Results 11 to 20 of about 42,203 (258)
Simulation models of sugary drink policies: A scoping review
Introduction Simulation modeling methods are an increasingly common tool for projecting the potential health effects of policies to decrease sugar-sweetened beverage (SSB) intake.
Natalie Riva Smith +4 more
doaj +2 more sources
Tax Policy and Fair Inequality [PDF]
Chapter 6 discusses the implications of a liberal egalitarian approach to tax policy and argues that such an approach avoids two fundamental challenges faced by the standard welfarist approach: the “exploitation of the hard-working” and the “exploitation of the talented.” It is also argued that the liberal egalitarian approach is able to capture the ...
Cappelen, Alexander W. +1 more
openaire +2 more sources
Extraction and visualization analysis of key elements of tax preferential policies
With the rapid increase in the number of preferential tax policies, taxpayers face a large number of preferential tax policies, and it is difficult for taxpayers to quickly locate the preferential content related to them.As a result, many taxpayers do ...
Haishan GUAN +6 more
doaj
The Analysis of Tax-Related Policy Making in the VAT System of Iran [PDF]
The numerous letters, directives, and related laws and regulations, as well as the existence of various controversies and opinions of various individuals and groups since the introduction of the Value Added Tax Act in Iran, indicate that there is likely ...
Ali Sheikhhassani +2 more
doaj +1 more source
Standard Taxation Gaps & Reforms: A Critical Review of Revenue Policies of Kurdistan Region of Iraq
Treasury is the backbone of any progressive government system and tax is vital source of its funds. In majority of countries tax is the primary source of revenue but in some oil based economies especially middle east countries, it is not the primary ...
Pankaj Dixit +1 more
doaj +1 more source
The purpose of this paper which serves as an introduction to the special edition of the quarterly of “Finanse i Prawo finansowe. Journal of Finance and Financial Law” under the title of Current Challenges for National Tax Policies and International Tax ...
Maria Supera-Markowska
doaj +1 more source
The Globar War: The EU’s Apple Tax Case
It is often said that globalization is just a new form of war between nations; an economic war. It is also a tax war; fiscal policies are a central point of the competition for territories’ attractiveness (ROUGÉ et CHOPOV 2016). But the global tax war is
Rougé Jean-François
doaj +1 more source
Tax morale, tax compliance and the optimal tax policy [PDF]
Abstract This paper incorporates the positive relationship between tax compliance and tax morale into the social welfare function and derives the optimal tax policy in the presence of honest taxpayers and tax evaders. The right mix of policy instruments of deterrence for clamping down on tax evasion depends on taxpayers’ morality.
openaire +1 more source
Rebuilding Trust, Restoring Compliance: An Experimental Study of Tax Morale among Young Taxpayers [PDF]
Improving voluntary tax compliance has become a critical challenge for developing economies, where limited enforcement capacity often constrains the effectiveness of traditional deterrence-based tax policies.
Lili ERINA +2 more
doaj +1 more source
Evaluation of Tax Policies Applied in Turkey in the Global Economic Crisis Period
An economic crisis is the occurrence of incidents suddenly and unexpectedly in an economy which affects the economy in a negative way. Various policies are implemented to reduce the negative effects of economic crises.
Çağlayan Tabar, Mircan Tokatlıoğlu
doaj +1 more source

