Environmental protection policy serves as an effective means for the government to curb environmental pollution and promote high-quality economic development. The must weigh effects of different mixes. From perspective combination, this paper discusses green effect theoretically empirically. First foremost, sorts out reforming time taxes situation low-carbon pilot city, puts forward two hypothe...

abstract tax can be discussed from various aspects and in the meantime, evaluation the tax system performance is very important. this article try to point this out in 2005 and 2008 (the second and final year of the forth development plan) in the iranian economy and in provinces separately. to enable this comparison and homogeneity, iranian provinces are divided into three groups (developed, les...

This study analyses the fiscal sustainability of the Finnish public sector using stochastic projections to describe uncertain future demographic trends and asset yields. While current tax rates are unlikely to yield sufficient tax revenue to finance public expenditure with an ageing population, if developments are as expected, the problem will not be very large. However, there is a small, but n...

and Ken White for their many comments, suggestions, and assistance with data. The insightful comments of two referees led to a significant improvement of this paper, including the addition of Appendix II. The content this paper is the responsibility of the author, and should not be attributed to Inland Revenue New Zealand, which financed this study. The author's related papers on the hidden eco...

One of the management measures to reduce tax liabilities is non-payment of taxes through tax fraud. Because personality factors may play a role in explaining tax ethics, examining personality traits and aspects of tax fraud can help to better understand the factors that influence tax decisions. The main purpose of this study is to provide a model for detecting tax fraud based on the personality...

The size of underground economy (UE) expansion usually increases the tax gap, impose a burden on the economy, and results in tax distortions. This study uses the MIMIC approach to model the causal variables and indicating variables to estimate the UE in Taiwan. We also focus on testing the data for non-stationarity and perform diagnostic tests. By using annual time-series data for Taiwan from 1...

Financing regional government involves trade-offs between own-source taxes and grants. Improved accountability has been an argument behind calls for greater tax devolution, but this relies upon effective scrutiny mechanisms existing or being developed. This paper explores such issues through the lens of recent devolution to Scotland. Drawing on insights from senior stakeholders, we assess how c...

While small, the philanthropic portion of the nonprofit sector is an important and rapidly growing component of the U.S . economy. Philanthropic organizations are those privately controlled, tax-exempt nonprofit institutions to which donor contributions are tax deductible . The classification includes religious, educational, health, scientific, cultural, and social service organizations. I Ther...