نتایج جستجو برای: energy tax

تعداد نتایج: 695633  

2011
Bryan Bollinger Kenneth Gillingham

Motivation Policies to promote solar photovoltaic (PV) adoption have been gaining momentum throughout the world, as concerns over global climate change and national security externalities continue to grow. In the US: 30% solar energy federal investment tax credit. Yet we understand very little about the process of diffusion of this technology.

2001
Erich Kirchler Boris Maciejovsky Friedrich Schneider

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business stu...

Taxes make up the bulk of any government revenue and provide a sustainable source of revenue. In recent years, the main focus of the tax reform program, in almost all countries of the world, has been on VAT. But a major problem in the effective implementation of VAT, which is a nascent tax base in countries, is the phenomenon of tax evasion. Therefore, one of the most basic steps in preventing ...

The tax-expenditure hypothesis posed by Milton Friedman emphasizes a positive causal relationship between government tax revenues and government expenditures. If citizens do not have a correct perception of the real tax burden and under-estimate the price of public goods and services, there is a negative causal relationship between tax revenues and government expenditures, which indicates exist...

ژورنال: پژوهشنامه مالیات 2019
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Tax is one of the important economic issues of any society. Wherever there is a tax, there will be an avoidance of it by itself. Tax compliance is important for all governments around the world to fund the budget. Exploring the effect of social factors on tax avoidance is the purpose of this study. The statistical sample includes 550 accountants and financial managers of companies and auditors ...

Todays, the importance of taxes as the main source of government revenue has been approved by economic policymakers and therefore, designing an optimal tax system to achieve this subject is essential. Governments are looking for ways to receive their target taxes from taxpayers at the lowest possible cost and at the declaration tax. Taxpayers, on the other hand, seek to postponed their taxes as...

2009
Nathan Phelps

Adequate tax revenues are critical for a government to operate and maintain the delivery of services that its citizens depend. The stability of these revenues is necessary for a government to accurately forecast future revenue growth and to ensure that balanced-budget requirements are met. The Lexington – Fayette Urban County Government (LFUCG) depends upon five primary tax sources for nearly 9...

2012
Soocheol Lee Hector Pollitt Kazuhiro Ueta

This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan's emissions in l...

ژورنال: پژوهشنامه مالیات 2019
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Today, one of the most important challenges of tax system is tax evasion of the taxpayers, which is an obstacle to the proper administration of the country. There are many ways to prevent tax evasion, one of which is the legal remedy for issuance under Article 161 of the Direct Taxes Terms and Conditions. This important legal entity can prevent tax evasion and prevent tax fraud by seizing the p...

Journal: :مطالعات و تحقیقات اجتماعی ایران 0
کمال اوجاقلو استادیار دانشگاه فرهنگیان حسین بهروان استاد گروه علوم اجتماعی دانشگاه فردوسی مشهد محسن نوغانی مدیر گروه

the aim of this study is to produce a theory of action with emphasis on the vat tax and to discover the underlying condition, the causal factors and interventions that affect this action. the method of underlying theory was used. and using purposive sampling, depth interviews were conducted with 51 participants. the findings show that deinstitutionalization of vat is of category or central core...

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