Regulatory transparency is key in improving state capacity and foster economic development. In the case of tax collection activities, the lack of regulatory transparency negatively affects tax revenue mobilization efforts of governments (Besley and Persson 2014). It also dampens private sector development, as it increases the costs for private businesses of complying with tax legislation and de...

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

In the international integration, economic changes have had a strong influence on domestic and foreign enterprises in Vietnam regarding tax compliance. The more domestic and international activities occur, the more the enterprises have to take advantage of tax evasion and tax avoidance. By using historical methodologies, this paper tries to point out the shortcomings of the current regulations ...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...

The budgetary capacity with the tax component as its key aspect is the basis for forming local budgets of a territorial community. The paper outlines the methods for diagnostics of the budgetary capacity of territorial communities by revenues aimed at providing a comprehensive quantitative and qualitative assessment of the status, strengths, and weaknesses of the economy of an administrative-te...

Human T-cell leukemia virus type 1 (HTLV-1) is the etiological agent of adult T-cell leukemia. The transforming ability of Tax, the viral oncoprotein, is believed to depend on interactions with cell cycle regulators and on transactivation of genes that control cellular proliferation, including proliferating cell nuclear antigen (PCNA), a cofactor associated with DNA replication and repair. Tax ...