Results 21 to 30 of about 5,676,390 (345)
Sustainability, 2020 During the past decades, environmental related taxes, energy, and carbon taxes has been recommended by environmental scientists as a policy tool to mitigate pollutant emissions in developed and developing economies.
A. Ghazouani +3 more
semanticscholar +1 more source
Revista Crítica de Ciências Sociais, 2022 This study analyzes the impact on the behavior of Portuguese citizens with a secondary school or higher education level with respect to two fiscal policy measures – the tax lottery and tax benefits – associated with the “e-invoice” program which aims to ...
José Neves Cruz +2 more
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Research on the development of global digital tax and countermeasures of Chinese digital tax [PDF]
SHS Web of Conferences, 2022 International taxation faces challenges brought by the development of the digital economy. Countries around the world and relevant international organizations, based on different positions, advocate or oppose the establishment of digital tax collection ...
Fu Shiwen, Yuan Jianguo, Chen Zhiqiang
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Tax policies and entrepreneurship sustainability in Ondo State, Nigeria
Journal of Global Entrepreneurship Research, 2019 The study examines the effect of tax policies on the survival of entrepreneurship in Ondo State, Nigeria. The study employed survey research design with the population of 18 local government areas.
F. Aribaba +3 more
semanticscholar +1 more source
The Globar War: The EU’s Apple Tax Case
ECONOMICS, 2017 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
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Tax morale, tax compliance and the optimal tax policy [PDF]
Economic Analysis and Policy, 2015 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
Mathematics, 2020 The regulation of fiscal and tax policies is an imperative prerequisite for improving the regional innovation capability. In view of this, an attempt was made to select 31 provinces and cities in China as the research object from 2009 to 2018, to extract
Yawei Qi, Wenxiang Peng, Neal N. Xiong
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Implementing the Global Minimum Tax: Policy Recommendations for Vietnam
Pancasila and Law Review, 2023 The implementation of the global minimum tax rule aims to create a level playing field in tax competition among countries and address issues such as tax evasion, tax avoidance, transfer pricing, and profit shifting—challenges that are particularly ...
Le Thi Thao
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, 2021 Abstract This chapter discusses the theory and practice of tax design to achieve an efficient and equitable outcome in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design.
Khaled Abdel-Khader, Ruud De Mooij
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Carbon and energy taxes in a small and open country [PDF]
Global Journal of Environmental Science and Management, 2017 Malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top CO2-emitting countries in the ASEAN region.
S. Solaymani
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