IMPROVING TAX COMPLIANCE IN A GLOBALIZED WORLD: AN APPROACH OF BRICS COUNTRIES

The Estimation of Tax Capacity in Oil Exporting Countries: A Panel Data Approach

Abstract: The tax capacity is one of the main concepts in public finance and provides the required information on state economic power in mobilizing the tax resources for responding the financial problems and execution of economic policies. For this purpose, the main objective of this paper is to estimate the tax capacity for oil exporting countries over the period of 1995-2008 by applyin...

Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality

Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...

Food safety in a globalized world

Editorials 212 Access to sufficient safe food is a basic requirement for human health. Ensuring food safety and security in a highly globalized world presents increasingly difficult, and often under-appreciated challenges, for governments, commercial organizations and individuals alike. The risks of unsafe food are substantial , but can be difficult to quantify. Diarrhoeal diseases – both foodb...

Redistribution Policies in a Globalized World

Fighting Infection in a Globalized World

Probably the hardest human battle, one that has lasted hundreds of thousands of years, has been the one against infection. Being able to celebrate a 30 birthday was once considered a miracle but only if one survived the perilous years of childhood. Indeed, the CDC reports that in 1900, nearly 30% of deaths worldwide occurred in children 5 and under. It is remarkable how far we’ve come in our ab...