underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...

Customs reform in the 21st century for developing countries will principally be the redefinition of public and private sector roles. As customs moves from physical control to documentary compliance, the private sector can and will play a larger role in customs administration. The widespread use of Pre-Shipment Inspection (PSI) and Mexico’s innovative privatized second inspection illustrate thes...

Abstract This article analyses the ICJ, one of most eminent actors international legal regime, as an actor tax regime. So far, ICJ’s role in dispute resolution has been a blind spot literature. The descriptive part this first discusses case law PCIJ and ICJ that considers – albeit incidentally questions taxation. These tax-related cases are categorized (i) ‘wrongful taxation’ constituting subje...

To cite: Halliday D. J Med Ethics Published Online First: [please include Day Month Year] doi:10.1136/ medethics-2013-101347 INTRODUCTION Many governments implement policies that officially aim to discourage tobacco use among their citizens. Much of this effort is realised through attempts to better educate people about the effects that tobacco has on health. Most familiar are the increasingly ...