Results 41 to 50 of about 14,256 (161)

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

Can water resource tax reform improve the environmental performance of enterprises? evidence from China’s high water-consuming enterprises

Frontiers in Environmental Science, 2023
Water scarcity and pollution have become a global problem, especially in China. Whether China can solve the water resources dilemma is closely related to its ability to achieve high-quality development.
Chenyu Liu
doaj   +1 more source

Tax Reform in Developing Countries: Agenda for the 1990s

Asian Development Review, 1991
In recent years tax reform has featured prominently in the agenda of governments in both developing and developed countries. During the 1980s Bolivia, Colombia, Kenya, Republic of Korea, Indonesia, Malawi, Mexico, Morocco, Turkey and Zimbabwe all carried
Amaresh Bagchi
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Symposium on Tax Reform

Journal of Economic Perspectives, 1987
The papers in this symposium are a representative sample of the diverse views economists hold on the political and economic advantages and disadvantages of the Tax Reform Act of 1986.
openaire   +1 more source

Ethics and performance: Understanding the psychological contract of the taxation from the view of the employee tax

Journal of Economics, Business & Accountancy Ventura, 2017
There is a phenomenon related to the dysfunctional behavior of unscrupulous tax officials and the reluctant of taxpayers to pay the tax. This study aims to explore the evidence of psychological tax contract in a tax official perspective.
Indrawati Yuhertiana, Hero Priono, Rina Moestika Setyaningrum, Sri Hastuti   +3 more
doaj   +1 more source

Tax Reforms Burden and Human Development Index in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Purpose:  This study investigates the effect of tax reform burden on human development index in Nigeria. Methodology: The study used the Autoregressive Distributed Lag (ARDL) estimation technique to establish the long run effect of tax reform burden on
Glory Davies, Sunday A. Effiong, Francis Ubi Ntum   +2 more
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CENTRALISTIC REFORM: A CRITICAL DISCOURSE ANALYSIS OF TAX REFORM CAMPAIGN IN THE DIRECTORATE GENERAL OF TAXES

Profetik, 2021
The Directorate General of Taxes (DGT) has been running a tax reform program to enable a comprehensive transformation in the taxation system to create a strong, credible, and accountable tax institution.
Tri Juniati Andayani, Ratih Puspa, Henri Subiakto   +2 more
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Adjustment costs of institutional tax changes from the audit pricing perspective: Empirical evidence from the VAT reform

China Journal of Accounting Research, 2021
Institutional changes inevitably impose adjustment costs on firms while also generating benefits. However, empirical evidence regarding the adjustment costs of institutional changes is limited, with much of the focus centered on benefits.
Binglei Duan, Xinxiao Ma, Taijie Tang, Guojian Zheng   +3 more
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Calculation of optimal tax rate of water resources and analysis of social welfare based on CGE model: a case study in Hebei Province, China

Water Policy, 2021
The determination of the optimal tax rate of water resources is one of the core as well as the key economic and technological issue in the ‘fee to tax’ work of water resources in China.
Gui-liang Tian, Zheng Wu, Yu-can Hu
doaj   +1 more source

Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul

The School of Public Policy Publications, 2018
Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S.
Philip Bazel, Jack Mintz
doaj   +1 more source