In recent years, there has been growing discontent with the nation's welfare programs. The resulting discussions have produced a broad range of criticisms. It is said that present programs do not reach all of the poor; that benefits are too small for many of those who receive them; that eligibility tests are demeaning and incentives for self-betterment are stifled, with the result.that too many...

In this paper, we provide new evidence regarding the pass-through of diesel and gasoline taxes to prices, and how the estimated pass-through depends on a variety of supply conditions including a measure of state residual supply elasticity, refinery and inventory constraints. In addition, we estimate the response of tax incidence to two regulatory changes in fuel markets diesel dye regulations, ...

The objective of this research was to determine the impact transfer pricing, yield management, thin capitalization, and hedging on tax avoidance. Tax avoidance refers legal framework for transactions that obtain benefits or relief by exploiting existing loopholes minimize avoid paying taxes owed. This applied descriptive quantitative methods. Population consisted coal mining companies listed In...

Abstract The transition to a circular economy is complex process requiring wide multi-level and multi-stakeholder engagement can be facilitated by appropriate policy interventions. Taking stock of the importance well-balanced mix that includes variety complementing instruments, action plan European Union (COM(2020) 98 final) section about “getting economics right” in which it encourages applica...

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...

INTRODUCTION quality remain unchanged. If other sources of taxation are used they also Pressures are increasing for reforms in financing must be evaluated relative to the concepts of equity of local government services. At the local level, the and regressiveness on taxpayers. One frequently property tax is a major source of concern.! Two mentioned alternative to the property tax is a local majo...

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...