553 Results Found

Although increasing taxes has been established as the most effective tobacco control policy, it is not clear whether these policies reduce cigarette consumption equally among women and men. In this study, we examine whether the association between ta...

In Europe, a heterogeneous range of national vehicle taxation systems exists in parallel, so that a simple comparison of electric vehicle (xEV) tax advantages is not straightforward. In this contribution, various European vehicle taxation systems are...

Climate change has made the decarbonization of the different domestic economies a widely accepted and urgent priority. Yet, this is a very challenging task in a largely uncharted territory. In this context, in this paper, we address the issue of ener...

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising dat...

The treasury analogy is widely used in most countries in the execution of fiscal policies striving to match taxation with public expenditure while, at the same time, the central banks tinker with interest rates and reserve requirements and conduct op...

Geothermal energy is one of the cleanest sources of energy which is gaining importance as an alternative to hydrocarbons. Geothermal energy reserves in China are enormous and it has a huge potential for exploitation and utilization. However, the deve...

There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to ob...

Environmental taxation represents a key influence on sustainable development in post-transition countries. Romania has experienced important transformations of environmental policy, including taxation, due to sustained reliance on traditional energy...

In this paper, we theoretically analyze the effects of three types of land taxes on economic growth using an overlapping generation model in which land can be used for production or consumption (housing) purposes. Based on the analyses in which land...

Green development serves as the foundation for high-quality development. As one of the most commonly used macroeconomic regulation policies, taxation is a crucial component of the modernization of the national governance system and governance capacit...

Taking into consideration the recent debates on adopting a progressive tax system over the flat-rate taxation, our paper aims to investigate the impact of a change in the current Romanian personal income tax policy system from the 10% flat-rate tax s...

This research evaluates the financial sustainability of a basic income (BI) model funded through carbon taxation in Türkiye. Unlike classical BI models that provide unconditional transfers to everyone, this study proposes an income support schem...

This study investigates the effect that property taxation has on investment in the real estate market. There is a close relationship between investments in the real estate market and taxes, local communities, public policies and economic development....

Environmental and energy taxation are essential components for designing global economic policies and they often contribute to achieving the sustainable economic development goals in contemporary economies. Starting from the analysis of certain eleme...

The problem of tax policy design has been an important concern over the years, involving comprehensive scientific research. In this study, our major goal was to examine and map the optimal taxation research thematic structure by using bibliometric an...

The growing economic inequality around the world is recognized as a global problem of mankind. At the same time, the key tool for reducing inequality and ensuring the achievement of sustainable development goals is the taxation system given its distr...

This study sought to ascertain the existence of convergence in environmental taxation among EU countries. By employing the sequential panel selection method and the panel KSS unit root test, it is demonstrated that the environmental taxation sequence...

This study develops a dynamic IS-LM macroeconomic model that incorporates delayed taxation and a memory-dependent income effect, and calibrates it to quarterly data for Romania (2000–2023). Within this framework, fiscal policy lags are modelled...

Climate change and pollution are threatening sustainable environments and human life. To mitigate and adapt to the effects of such threats, governments around the world need significant financial resources. Accordingly, this study focuses on which fa...

Despite environmental taxation’s presumed advantages for long-term sustainable development goals, the problematic institutional conditions associated with high levels of corruption could become a significant obstacle undermining these efforts. Taking...

While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corrupti...

This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due,...

Against the backdrop of China’s “dual-carbon” goals, the complex interplay between fiscal decentralization and green taxation presents significant challenges for climate governance. This study examines the impact of green taxation o...

This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in tax...

A game between a representative household and a government was analyzed. The household chose which fractions of two currencies to hold, e.g., a national currency such as a Central Bank Digital Currency (CBDC) and a global currency such as Bitcoin or...

Objective: Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support i...

The proliferation of cryptocurrencies and the remarkable expansion of novel economic practices associated with them pose an unprecedented challenge to established norms of taxation and market regulation. Drawing on two years of fieldwork, surveys, as...

The paper gives new insights into the environmental taxation policy, demonstrating the existence of an inverse U-shaped relationship between environmental taxation and income in European countries. Our findings reveal this relationship to be influenc...

This research focuses on the environmental taxation applicable to the agri-food sector and aligns with the objectives of the Farm to Fork (F2F) Strategy of the European Green Deal context. Indeed, the methodology of the research develops a theoretica...

In 2022, the European Commission introduced, for the first time in its history, a windfall profit tax to be applied on “excessive” profits realized by qualified businesses operating in the “Oil and Gas” sector. Immediately aft...

To promote rural revitalisation, China’s central government revised the land administration law to allow rural collective construction land (RCL) to be traded in the market and attract private and financial capitals into rural investment and de...

Based on the panel data of 100 cities in China’s Yangtze River Economic Belt from 2010 to 2020 and the extended STIRPAT model, this paper uses SYS-GMM to empirically study the impact of green taxation on carbon emissions in the Yangtze River Ec...

Remotely sensed data is increasingly applied across many domains, including fit-for-purpose land administration (FFPLA), where the focus is on fast, affordable, and accurate property information collection. Property valuation, as one of the main func...

The simplified tax system is the most common special tax regime in the Russian Federation in terms of the number of taxpayers. Tax revenues from the simplified tax system account for 6% of the structure of tax revenues of the consolidated budgets of...

The purpose of this article was to attempt to shed light on the taxation of activities or actions related to cryptocurrencies. For this purpose, a small analysis was carried out on the nature, operation, and characteristics of cryptocurrencies. Subse...

Corporate green technology innovation is an effective way to achieve regional sustainable development goals (SDGs). Based on fiscal decentralization as a green function that empowers provincial governments with fiscal powers that are highly relevant...

Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same ext...

Agricultural activity is very important for every country that strives to create a stimulating, stable, abundant, sustainable and equal business environment for all market participants. By striving for sustainable economic development and growth, as...

Nigeria is a foremost oil producer in Africa, and thus faces substantial environmental issues like pollution and climate change. Therefore, since green taxation and green innovation emphasize inventing new technologies, mitigating environmental damag...

Nigeria’s upstream oil and gas sector is extensively contributing to the economic growth of the country, but the sector is plagued with challenges around corporate social responsibility (CSR) and taxation practices. The Petroleum Industry Act (...

Groundwater is a major alternative water source used to cover the deficit of water supplied by Kathmandu Upatyaka Khanepani Limited (KUKL), the authority responsible for water supply inside Kathmandu Valley. The groundwater price relative to that of...

The aim of this study is to present the taxation of the Polish farm sector in the years 2004–2022 in comparison with other EU countries. Three indicators were applied to describe the phenomenon: the value of taxes per farm, the share of taxes i...

In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and...

The objective of this study was to estimate the sensitivity of spirit quantity demanded for price and income changes in Montenegro and to show the effectiveness of taxation-policy changes in the reduction of spirit consumption. It is the first study...

This article addresses fiscal policy as a key instrument for promoting the transition to a circular economy. It is based on the hypotheses that (1) the current tax system penalizes circular activities, which are generally labour intensive, as opposed...

Land taxation, mainly the Land and Building Tax (LBT), is a critical revenue source for local governments in Indonesia, yet its contribution remains suboptimal due to inefficiencies in assessment and administration. This study focuses on the Lebak Re...

This research paper delves into the intricate relationship between taxpayers and taxation systems, seeking to understand the factors influencing individuals’ perceptions of taxes as either a service or a financial burden. The study employed onl...

Access to housing in Athens during the first postwar decades protected a broad range of low-means social groups and enhanced their social mobility. Eventually, the city’s housing market was dominated by neoliberal policies, producing a very dif...

Employing a panel gravity model and Generalized Least Squares (GLS) estimation technique, this study documents the effect of double taxation treaties on the bilateral trade of Vietnam with ASEAN member states, thereby making an extensive comparison w...

Family forest owners affect the ecosystem services that forests provide and, thus, their management decisions are of interest to the forestry sector. There are many programs available to help family forest owners reduce the management costs, some of...