A carbon tax is the most common emission control policy widely used. British Columbia first Canadian province to use a and implementing will impact Columbia's environment economy. This paper analyzes scale of tax, energy consumption, GHG emission, government revenue in evaluate effect tax. finds that has no on dramatically reducing emissions, but it can help get more revenue. Although little em...

Using macroeconomic factors to forecast tax revenue is an important means of tax revenue forecasting, and it is also a challenging issue in China to which State Administration of Taxation pays close attention. As a prerequisite, the relationships among tax revenue and certain macroeconomic factors should be examined. In this paper, interactions among tax revenue, GDP, price level, and external ...

Comprehensive tobacco control policies include high taxes. This paper describes the tobacco excise structure in Indonesia from 2007 to 2009. The design of the tobacco excise system contributes to neutralizing the effect of a tax increase on consumption. Wide gaps in tax rates allow for the availability of low-priced products, and consumers can substitute to cheaper products in response to price...

Online tax system is an important innovation in managing and effective tax administration system. Its implementation has been influenced by several factors. In Nigeria however, its effective implementation has suffers major setbacks arising from poor information and technological infrastructure. Therefore, this paper examines the influence of technology characteristics (ease of use, usefulness ...

The tax structure in Niger depends heavily on uranium mining and the rest of the formal sector. The slump in uranium prices has reduced tax revenues to 9% of GNP, which is not enough to finance an adequate level of public services. In this paper, tax reforms are considered which will raise more revenue while respecting criteria of equity, efficiency, and growth. The reforms mostly involve exten...

The existence of any state and the implementation its functions are directly related to need form revenue sources budget. In all countries world, tax revenues basis for providing with financial resources. use effective administration is due a number reasons: reluctance some taxpayers fully pay their obligations, instability legislation, presence arrears in budget revenues. problem filling acute...