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Hi,
I have some confusion as to which one is better for outcomes as a model using binomial regression or logistic regression. currently i am working on judicial decisions, outcomes in tax courts where the cases go either in favour of assessee or the taxman. The factors influencing the judges as reflected in the cases are duly represented by presence(1) or absence (0) of the same. If a factor is not considered in final judgment it takes '0' else '1'. if outcome is favourable to assessee - it is '1' else'0' - now which would be the best approach to put this into a regression model showing relationhip between outcome (dependant) and independent ( factors - may be 5-6 variables). I need some guidance on this . can i use any other better model for forecast after i can perform a bootstrap run for say 1000 simulations and then arrive average outcomes and related statistics.
How should a progressive carbon tax be introduced, which should be fairly charged to, among other things, individual economic entities, taking into account the level of carbon intensity?
How should societies be fairly taxed by determining the amount of carbon tax on the CO2 and other greenhouse gas emissions generated, i.e., introduce a progressive carbon tax, which should be fairly charged to communities, citizens, economic entities, corporations, including, above all, fossil fuel extraction companies and energy companies that generate energy from the combustion of fossil fuels, taking into account the level of carbon intensity?
Statistics presenting both the growing scale of income disparity (both internationally, nationally, socially) and on the impact of the scale of consumption on the level of greenhouse gas emissions, the negative impact on the climate, the environment, the state of the biosphere, biodiversity present a tragic picture of the state of the planet that we will leave for future generations of citizens. The top 1 percent of the richest emitted as much CO2 in 2016 as the 6 billion poorer and poorest people. Large, financially rich industrial corporations, especially large companies operating in the sector of extraction and processing of fossil fuels, and energy companies that generate energy based on the combustion of these minerals, through lobbying in the political sphere, receive financial subsidies or other forms of financial support so that they have the greatest opportunity to implement investments that could change the energy industry according to the needs of society. Unfortunately, still most of these investment processes are concerned with maintaining the status quo of dirty combustion energy instead of real involvement of these companies in the processes of green energy transformation, including the development of renewable and emission-free energy sources on a scale that is already possible but is not being undertaken. One of the solutions that could significantly change this state of affairs, which has been in operation for many decades, could be the introduction of a carbon tax specifically introduced for this purpose, i.e. a tax the size of which is correlated with the level of CO2 and greenhouse gas emissions, as well as with the level of investment opportunities of different types of business entities, including large corporations, which usually have the highest such opportunities. On the other hand, the level of income of the richest few, including the owners of the aforementioned large industrial corporations, is linked to the level of greenhouse gas emissivity. In this regard, one of the solutions that can improve the implementation of the green transformation of the economy may be the introduction of a progressive carbon tax (progressive carbon tax), the size of which will be linked to the level of emissivity and income correlated with emissivity. This type of income tax can be directly applied to individual entities, citizens, and in an appropriately adjusted formula to business entities, including the aforementioned large industrial corporations. The funds raised by the state from this tax should be used exclusively for the implementation of projects fully in line with the green transformation of the economy. With regard to economic entities, additional introduction of a system of tax credits for amounts allocated to the implementation of green investments consistent with the implementation of sustainable development goals, pro-environmental, pro-climate, pro-environmental policy objectives, including, first and foremost, taking into account the issue of protecting the climate, biosphere and biodiversity of the planet's natural ecosystems, could be considered.
In view of the above, I address the following question to the esteemed community of scientists and researchers:
How should societies be fairly taxed by determining the amount of carbon tax on the generated emissions of CO2 and other greenhouse gases, i.e., introduce a progressive carbon tax, which should be fairly charged to communities, citizens, economic entities, corporations, including, first and foremost, companies in the fossil fuel extraction sector and energy companies that generate energy from the combustion of fossil fuels, taking into account the level of emissions?
How should a progressive carbon tax be implemented, which should be fairly charged to individual economic entities, among others, taking into account the level of carbon intensity?
And what is your opinion on this topic?
What is your opinion on this issue?
Please answer,
I invite everyone to join the discussion,
Thank you very much,
Best regards,
Dariusz Prokopowicz
The above text is entirely my own work written by me on the basis of my research.
In writing this text I did not use other sources or automatic text generation systems.
Copyright by Dariusz Prokopowicz

Can the digitization and Internetization of the tax settlement system, tax settlements and online data transfer between business entities and tax office institutions increase the tightness of the tax system, increase the scale of tax collection, increase the scale of tax revenue to the state's public finance system?
In recent years, in economies characterized by a high level of development of ICT, Internet and Industry 4.0/5.0 information technologies, the scale of the impact of these technologies on the economic processes taking place is also growing. The aforementioned technologies are becoming one of the important factors of production in developed knowledge-based economies. More and more companies, enterprises, financial and public institutions are implementing the aforementioned technologies in order to improve economic processes, to increase the efficiency of the processes carried out in various spheres of economic and business activities. The implementation of the aforementioned new technologies into various spheres of business entities and public institutions increases the scale of digitization and Internetization of the economy. One of the spheres of the aforementioned process of digitization and Internetization of the economy is also the digitization and Internetization of the tax settlement system carried out by various entities operating in the economy, including citizens and business entities paying taxes to the institutions of tax offices. On the other hand, the issue of communication carried out remotely via the Internet between public institutions, including institutions of the fiscal system with citizens and business entities, companies and enterprises may improve. For citizens and business entities, the increase in the scale of digitization and Internetization of the economy may be associated with the convenience associated with the development of Internet-based remote communication. On the other hand, increasing the scale of digitization and Internetization of remote communication processes and tax settlements carried out online between citizens, business entities and institutions of the fiscal system may also contribute to reducing the scale of development of the shadow economy, avoidance of paying taxes to the state and, consequently, to increasing the scale of sealing the tax system.
In view of the above, I address the following question to the esteemed community of scientists and researchers:
Can the digitization and Internetization of the tax settlement system, tax settlements and online data transfer between business entities and tax office institutions increase the tightness of the tax system, increase the scale of tax collection, increase the scale of tax revenues to the state's public finance system?
Can the digitization and Internetization of the tax settlement system increase the tightness of the tax system?
And what is your opinion on this topic?
What is your opinion on this issue?
Please answer,
I invite everyone to join the discussion,
Thank you very much,
Best wishes,
Dariusz Prokopowicz
The above text is entirely my own work written by me on the basis of my research. In writing this text I did not use other sources or automatic text generation systems.
Copyright by Dariusz Prokopowicz

Dark Matter: Relevancy @Breakdown #Compound ^Energy *Hidden %Perception (What:IF)
Key: Past
Note: Present
Commentary: Future
Every Breath you Take: Thought @Choice #Surface ^Reason *Accept %Reality (IS:NT)
Key: Dreams
Note: Hopes
Commentary: Perceptions
Tax Origin: Emotion @Genetics #Rare ^Save *Value %Humble (Logic:AL)
Key: Design
Note: Intelligent
Commentary: Reason
Dear researchers,
As we know, the term "Progressive" and "Regressive" are frequently used in judging whether a tax policy would be more beneficial for the poor instead of the rich. Based on this, I was wondering whether these 2 terms can be used in decribing an infrastructure investment project? Because some of the infrastructure are funded by the tax paid by the people, and they may also lead to some different inpacts to the rich and the poor. Is that a correct “transfer” from tax to infrastructure investment?
Thank you!
- if the answer is positive, can we use the AR(1) process fore it to inter the model.do you know of simmilar work to do so.
or even the Effect of Planning on Tax Evasion.
Thanks in advance,,
I am conducting research in which I want to investigate the effect of tax incentives on research and development intensity in a group of firms. I have access to the data of a survey that:
- It's only for one year. (It has a cross-sectional nature).
- The companies were not chosen randomly, but those companies that conduct research and development.
- It includes nearly 3000 companies, about 20-30% of which have been exposed to tax incentives.(As I know, there are about 1,500 companies that have done research and development but not cooperated with the questioners)
- My dependent variable, which is the share of research and development expenses to the total expenses of the company, has a number between 0 and 1.
I'm having a little trouble choosing the right econometric method for this research.
#microeconometrics
Should governments induce taxation? why should there be tax and no reciprocating government services?
I am doing a research on "The impacts of tax on multinational companies; A case study based in Madang Province, Papua New Guinea"
I am currently a final year student at the PNG University of Technology ID# 19200978 doing a research paper on Tax challenges faced by developing countries. Any information, article and any lead will be greatly appreciated.
Reach me on my email: fwesleytombeta@gmail.com
Thank you very much.
Fergustean Wesley (student)
i want to deduce the right methodology to understand reform impact on compliance behaviors and tax collection.
How do you really measure the Impact of enacting a Health Policy on the community? for example, increasing tax on packet cigarette
In their joint fight against tax avoidance and tax evasion international governance developed different tools. One of these tools is the joint audit. The term “joint audit is used to express that two or more countries join together to form a single audit team to examine an issue(s)/transaction(s) of one or more related taxable persons with cross-border business activities.
Taking into account that countries like Australia, the UK, Canada and the US are effectively engaging in joint tax audits, I would like to look into statistical evidence obtained in these countries (e.g. the time length, outcome achieved, resources employed between an internal audit and a joint audit).
Hi there! I'm looking for someone who can help me better understand nonprofits and how they file their taxes. It's for an ongoing research. Preferably someone who is nationally known on this topic through research or practice, and someone who knows how nonprofit taxes are filed, common reporting errors, common fraud, etc. Could be more than one person. Thanks!
the effectiveness of tax audit in revenue organization
Tax laws in South Africa, Zimbabwe are by and large skewed to benefit the rich (old money) and make it extremely difficult if not impossible for one to grow wealth and resources and migrate to a higher living standard.
The tax breaks and benefits available to the rich through various instruments ( undeserved) end up ensuring those who can afford higher taxes pay next to nothing, and at times , the same laws are weaponized for political or other reasons against specific persons or entities.
The history of tax as in the Hut tax and how millions lost their cattle and land is perpetuated in the modern day by draconian measures like asset forfeiture before a person is convicted of any tax evasion or crimes.
Tax laws must work to build wealth not take it away from citizens.
At present, rising interest rates are used to discourage consumption in order to control rising inflation in an economy. However, at the same time as the scope of this objective, investment and productive consumption of companies are also inhibited.
Since this business consumption is necessary to avoid recession and to equalize the differences between supply and demand, which trigger inflationary price escalation, it would be necessary, in addition to the increase interest rates, other more efficient measures to control household consumption.
Perhaps a temporary increase in value-added tax or luxury consumption taxes, along with tax incentives for business investments and consumption.
What other measures could be added or even been used to replace the increase in interest rates to control inflation?
there are more and implementation of this tax on motor vehicle as eco-tax in various countries in Africa. i am looking for publications that are supportive but also that are against this kind of taxes. specificaly in countries where there are already existeing taxes to handle the issues of road development and repairs.
warm regards
I am working on a project to develop a predictive model to predict the probability of tax revenue (continous value). Any previous model or experience in the field?
I am trying to measure the efficiency of tax collection using stochastic frontier analysis and data envelopment analysis. Is there any literature about this.
In my research, I need to compare the neural networks I have built, consisting mainly of perceptron and normalization layers, with networks from other publications that have convolution, pulling, normalization and perceptron layers in terms of computational complexity. I have the ability to calculate the number of parameters a given neural network has on a given layer, but I don't know how I should compare it.
Should I take only convolution layers as the most taxing, or sum the number of parameters from all of layers?
How should I compare neural networks that have computationally stressful convolution layers with others that do not have them, but perform feature extraction in a different way?
For the above title, what type of model will be advisable? I think the title invites to use two models, for administrative practices one and compliance another one, or will it be posisble using one model? if so, what type of model shall be better fit with chosen title?
regards🙏
What are the differences in taxation of companies and employees vis-à-vis analogous entities in which all employed workers have been replaced by artificial intelligence?
How does the system of taxation of income generated by business entities and their employees differ from analogous companies, businesses, financial institutions, etc., in which all employed workers have been replaced by artificial intelligence?
In a situation where in many service companies and many manufacturing companies, as part of the so-called cost optimisation and profitability improvement, a significant part, the majority of the employed workers or the entire workforce will be replaced by artificial intelligence technology, the tax revenue going to the state budget from income taxes of the previously employed workers and the amounts from para-taxes, contributions to the social security system and others will significantly decrease if the tax system is not applied modified and adapted to the fourth technological revolution currently taking place. In addition, a long-standing process of change in the demographic structure of society, known as ageing, is taking place in developed countries. This means a successive decrease in the number of people in many productive years against people who have already reached retirement age. This will further weaken the state's public finance system in the years to come. If, in the future, the state is to ensure convenient provision of public goods and services for the next generations of citizens, the social security system, the participatory pension system, etc. are to function effectively, the necessary changes, including in the area of fiscal policy, should already be introduced. However, the issue of shaping socio-economic policy, including fiscal policy, social policy, provision of public goods by the state to citizens, etc., may be a problem mainly in the short term (a few months) or medium term (up to a few years) instead of the long term (at least a few decades of time).
In view of the above, I address the following question to the esteemed community of scientists and researchers:
How does the system of taxation of the income generated by economic entities and the employees employed in these entities differ from the analogous companies, enterprises, financial institutions, etc., in which all employed employees have been replaced by artificial intelligence?
What is your opinion on this?
What is your opinion on this subject?
Please respond,
I invite you all to discuss,
Thank you very much,
Best regards,
Dariusz Prokopowicz

Hello Everyone,
I am doing a time series data analysis (ARDL) and there I am using my independent variables as different types of taxes and its impact on income inequality. When I am using these taxes without variables that may affect income inequality I got majority of my tax has a significant and expected sign. So, in that case, do I have to add other variables that may affect income inequality? or is it okay to proceed with my model only with the taxes.
Dear All,
I am doing on my study analyzing the impact of tax composition on income inequality.
Therefore, I need a model in which I need to relate tax composition with income inequality. In addition, in my analysis, I included two control variables such as GDP per capita and inflation rate. Therefore, I would be grateful if you could suggest a suitable model for my analysis.
Thanks in advance
Hi all,
I need OECD's fresh reports on Pakistan. I will appreciate your help. Thank you so much
Is government revenue increase research and development activities? If yes then we must say that the there is a positive and significant relation between government tax revenue and economic growth. Need your understandings and suggestions.
Tax evasion is very high in Rural SMEs in developing countries, so through a scientific theory we conduct excellent research.
Which countries have a bank tax and service tax on financial transactions?
I am looking for someone to collaborate on writing a research paper. The topic can include only one of the following: UX (UI), the e-government (e-administration, tax portal), citizens' perception, social media. I am a fourth year PhD student finishing my thesis. I have published six conference papers and one paper in a journal (I am still in a process of learning, but already with some experience mostly in qualitative content analysis).
If there is anyone who would like to participate in the research and work together on an article, please let me know. We can discuss different topics. Thank you.
- the studies concern the informal economy, always studied without linking it to the revenues earned through tax evasion and Fraud. So, do revenues from tax evasion and tax evasion finance the informal economy? therefore, can we say that the fight against evasion and tax Fraud finds methods to formalize informal economy?
- Is it possible to calculate the amounts of tax evasion among the amounts that financing the informal economy?
- En Francais:
- Les montants de fraude et de fraude fiscale sont-ils considérés comme des revenus destinés au financement de l'économie informelle ?
Does the increasing in the networking taxe cause an effect to low income earner
The average American has always had a love-hate relationship with the IRS-with hate predominating. The so-called Exit tax kicks in the moment you think of expatriating from the U.S. The current maximum capital gains rate is 23.8%, which includes the 20% capital gains tax and the 3.8% net investment income tax. Why its unfair? Currently, federal income tax brackets range from 10% to 37%. Nearly half of the American population pays taxes and in fact, the top 50% account for nearly the entire federal income tax. So the question of levying an exit tax on Americans relinquishing their citizenship really means I am going to get what I can from you before you make a break for it. In other words, the IRS ensures that the relinquishing citizen would never feel grateful for giving and doing his bit for the great country. The current threshold is so less ($12,550 and $28,500.) that almost everyone who holds a reasonable job pays his federal taxes by filing an income tax return each year. Then consider that inflation in the millennium year was around 3.3% whereas today it's over 8%, so where has real income disappeared? Then when someone decides to head west (after paying all his legal dues of a lifetime), IRS slaps him or her with the Exit Tax. Hence the question.
Tax cuts to the rich is the prefer idea on how to promote and expand economic growth in supply side economics despite knowing it does not work as expected. Yet, this policy is usually the first choice in supply side run democracies like in the USA or now the UK when supply side promoters are in power.
Any policy that worsens inequality should be expected in practice to negatively affect economic growth as under extreme inequality or worsening inequality the traditional trickle down should be expected to be mute or not to work as intended. And this raises the question, tax cuts to the rich and the embudo effect, is that why the trickled down effect does not work as intended?
What do you think?
Hi! Trust this message meets you well.
I am currently doing a research on the effect of tax amnesty on the tax compliance behavior of Nigerian taxpayers. As a result, I would require your help as you take some minutes to fill this online questionnaire.
It is purely for research purpose and all information provided will be treated with utmost confidentiality.
Please use the link below to proceed to the google form (use chrome preferably)
Thank you for your time.
https://forms.gle/J2kCRPXfsuzS4oReA
I see several studies on optimal tax audit that assume the revelation principle (Myerson, 1981) on a tax game. The conventional tax game refers to a taxpayer who has a true income (private information) and reports a taxable income for a tax agency. The taxpayer has incentives to report a taxable income which is lower than the true income, so to pay less taxes. If the tax agency caches the taxpayer in a probable audit, the tax agency observes the true income, requires the payment of the full tax plus a fine over the evaded taxes. In this case, the taxpayer problem is to maximise the expected net income after taxes. The tax agency problem is to design a policy to maximise tax revenues subjected to costly audits, over the full population of taxpayers. Everything fine up to now.
Nonetheless, for the analysis of the tax agency problem, several studies declare that they assume the classical revelation principle by Myerson (1981), so to simplify the analysis. For example, on the study of Border and Sobel (1987) entitled Samurai Accountant: A Theory of Auditing and Plunder, they state (page 526 of the study):
"Without loss of generality we can restrict attention to incentive compatible direct revelation schemes, i.e. those in which the agent truthfully announces his wealth and makes a payment (which for convenience we will call a tax) based on his announcement to the principal and the principal chooses the probability of auditing based on reported wealth."
This whole sentence does not make so much sense for me: if the tax policy is equivalent to a direct revelation scheme that makes the taxpayer report truthfully, true income and reported income are the same (Nash equilibrium), so tax audits would be unnecessary. At the same time, we know that tax audits are necessary, for the taxpayers would have strong incentives to evade if there are no tax audits. In this case, I understand that the tax policy is not equivalent to a direct revelation scheme, so the revelation principle would not be applicable to this case.
So, what am I missing here?
If yes or if you are interested in this question, I would like to have a chat.
I have been working on this question for a long time. Most of us already know that the first best solution to externalities revolving car driving does not involve registration taxes. Taxing cars instead of driving would thus have distortive effects.
I believe we might be undermining this distortion. I believe that when you take into account long run decision making often not accounted for in welfare models, the distortion is even bigger. Long run decision making such as people's decisions of where to live, firm's decisions on where to locate, and the resulting developmental decisions about where and how densely to build.
I have the hypothesis that if a government is given the choice between using registration (fixed cost) taxes and gas/kilometre (variable cost) taxes on driving, while holding revenue from these taxes constant, the variable cost choice would cause the city to be built more densely over time than the fixed cost choice. (Over time since rome wasn't built in a day).
First attempt was in my Master's thesis, where I used a monocentric city model with Cobb-Douglas utility and two travel modes. I was able to show that reducing the fixed tax and increasing the variable tax holding revenue constant indeed did make the city smaller. It also reduced the total amount of kilometers driven in cars (despite more people owning cars since they got cheaper) because people lived closer to the centre. I also showed that when you held the city shape constant in this proces, the total kilometers from the same change increased because the decisions didn't show in people's movement choices.
I have later come to realise that there are some flaws with my model, and have since worked on an improved model with log-linear demand utility with just the one mode (the car). It has proven to be a big technical challenge for me.
I have also tried empirical methods. I have a dataset of 100 cities worldwide and across developmental levels. This includes variables such as vehicle cost per kilometre, yearly capital cost per car, yearly driven kilometres in cars, commuting time, commuting distance, and 100 other variables. And have been looking at a model that measures the effect of variable costs and fixed costs on kilometres driven in cars (controling for gdp per capita for metropolitan areas) to see which has the biggest effect, but apart from obvious endogeneity issues, I also am not really able to show through which mechanism there might be an effect (whether it is indeed due to how the city is developed differently), but the model does indeed show that registration taxes are insignificant and that variable taxes are not.
I could use some brainstorming with other researchers interested in the same question. If you're interested in having a discussion about it in any way, please let me know.
My understanding is that income taxes discourage earning. When income taxes are increased, people discourage to earn more, which negatively affects national income and finally social welfare. Reducing indirect tax therefore can increase national income and as a trickle-down effect will reduce poverty.
the website which i can be able to use and find the results
I am trying to run a regression in which one of the independent variables is the "corporate tax" rate, which is expressed in percentages. How should interpret any change of that variable? For instance, at the moment, the corporate tax rate in country X is 16%. How should verbalize if for example, the corporate tax decreases to 15%? Also, since i have percentages, should i transform my regression in a log-regression?
I am using Step One real-time instrument and the Green master mix with ROX.
Thank you all
I am busy with my Masters and i am on a hold of of government tax data that i can use for building machine learning models . Any tax product is ok.
We have conducted behavioural quasi-experiment on tax compliance in city of Prievidza (Slovakia, 50 thousand inhabitants) - sending reminders to debtors (one with social norm one with public good frame). Can you recommend any journal (WoS)? Thanks
I have annual data for the last 10 years on municipal revenues and expenditures for all Brazilian municipalities. My idea would be, for example, to show that there is no significant correlation between the increase in the collection of a certain tax and the increase in spending on education.
- Do I need to make a linear regression model even if I have no interest in predicting the future value of one of the variables?
- Would a simple dot plot containing the data for all these years be enough to prove it? (in which the axes would have the two variables analyzed).
- Can I include the values for all years on the same chart and deflate them so that there are no distortions due to rising prices? (there would be no distortions in the correlation itself, but in the position of the points)
Thanks in advance!
I would like to know the Impact of expenditure relief to minimize the tax liability of an individual.
I expect your insightful views on this.
The green tax is one of the tools used in directing policies to preserve the environment and achieve sustainable development, but it faces some obstacles in practical application. In order to confront these obstacles, they must be correctly diagnosed to find ways to address
Recently, the issue of creating carbon polygons has been discussed on the climate agenda. Sometimes it is connected with political moments. Thus, Russia's "green" image suffers greatly due to the alleged large amount of greenhouse gas emissions by industrial enterprises, while the depositing capacity of local natural communities is underestimated. One of the tasks of carbon polygons is to show the objective state of affairs, to prove that our nature provides carbon sequestration in a larger volume than foreign colleagues believe.
A cross-border carbon tax is planned to be introduced in the European Union from 2023. It is assumed that enterprises exporting products and having a significant carbon footprint will be required to pay tax on their products. The amount of tax will be significant and may make the products of enterprises exporting products uncompetitive.
The creation of carbon polygons is a large, ambitious and serious project at the national level. Landfills should create methodological support for studying the carbon balance, calculate the volume and rate of carbon accumulation in various natural communities and develop technologies for monitoring runoff and greenhouse gas emissions on this methodological basis.
How is this problem solved around the globe?
Once the Democrats in the U.S. won the Presidency, they increased corporate, personal income, and other taxes significantly. Is this because the Democrats as a left-wing did so because of their ideology, or they acted upon the circumstances where the Government more than ever before needs the resources to reorient economic development?
The Tobin tax is a tax on financial transactions, whether the sale of shares, currency transactions or financial derivatives, which was proposed with the purpose of avoiding speculative movements. The origin of this tax comes from 1971, when this rate, which receives the name of the Nobel Prize for Economics, James Tobin, was only intended to tax and control the speculative movements of foreign currency from a fiscalizing rather than a collection aspect.
Why do we need to file Tax returns while all financial transactions are available to the Authorities? Now with digitalization and low cash-based transactions, the time has come to move on Transactional level taxation with different tax rates?
OFFER TAX INCENTIVES FOR INVESTMENT BY FOREIGN FIRMS
The Nigerian Value Added Tax Rate had been increased from 5% to 7.5%. The rate of inflation in the country had also increased. Do you think that increment in the VAT rate in Nigeria will enhance economic growth in the country?
Value Added Tax, in many countries, is the first source of tax revenue for government. But on the other hand, constitutes a burden for the consumer. Based on this, what do you think would be an efficient VAT rate that can ensure revenues for the government while at the same time will not heart the consumption and the economy?
How many countries have implemented GST-Goods Service Tax ,it is indirect tax
So please type your country name and mention implemented/ not implemented
Good day to all Prof and Dr.
I am seeking papers, articles, journals, or a thesis related to this topic/area.
"Corporate governance and tax compliance."
Thank you.
For a long time, in order to provide justice, it was considered that income tax should be collected over net income. However, companies operating internationally have unfairly reduced their net income by using tax havens. In micro terms, individuals can reduce their net income by using fake bills. This situation causes that net income taxation which applying for justice produces injustice. Because those who declare their earnings honestly pay more taxes than others.
Recently, it is planned to make low-rate taxation on net income in the Digital Service Tax, which is tried to be applied in the EU. Because companies subject to digital service are companies that reduce their net income by using tax havens. The EU rightly considers taxing gross earnings on these companies, because they undeservesly reduces its net income through transfer pricing.
My question is, would it be fairer to tax all income taxes on gross earnings? Because unfair reduction of net income is not only a method applied by international companies. Every taxpayer who does not act honestly wants to unfairly reduce his net income by using fake bills or other methods. Consequently, wouldn't it be more correct for everyone to pay lower tax on their gross earnings?
Hi, I would like to confirm on something. Is the theory for tax compliance similar between individual and corporate tax?
Because I saw TRA and TPB are the theories to be used to measure behaviour of individual taxpayer.
Can anyone give me some advice on this.
Thank you for your kind help.
Dear Scholars,
I am using tax revenue (in the percentage of GDP) as an independent variable and institutional variables are the dependent variable. Can you please suggest a good/valid IV for my independent variable?
Thanks
Zeeshan Hashim
The traditional Tax Systems have a wide potential of externality´s corrections directed to make possible the development of circular economy and green markets. Which circumstances make optimum the impact point of taxes inside green business? What kind of elements is sufficient condition to use the extra fiscal dimension of taxes? The last questions explain, in part, the main objective of this paper: support the selective incentives as favorable category for the develop of circular economy and green markets, all of them starting on the Tax System postulates, this allows find the equilibria point for the implementation of an optimums theoretical proposal.
I am trying to analyze cost of desalinated water (LCOW) collectively for a few regions in California using a solar desalination technology. Treating this as a system to be actually producing water for real consumption, I would like to apply all possible incentives such as rebates, tax credits or tax deductions and any other incentive available at state and federal level, as a public utility (small scale desalination plant <100 m3/day).
I found 20% rebates for solar thermal technology and solar PV but nothing on solar / renewable desalination plant. Can anyone please share available materials that I can add to cost models for more accurate picture of cost of water produced?
Thank you.
Is it possible to get quantitative data related to tax disputes (excise, custom, other taxes) for firms in India.
Tax Dispute = tax payable as per the Return of Income of the Assessee - Tax liability as computed by the Assessing officer in the Assessment order passed
Unethical practices in business constitute a negative aspect of business processes and often generate additional costs for contractors and consumers. On the other hand, the scale of the gray market in the national economy is often correlated with the level of fiscal burdens and the quality of legal regulations regarding the commencement of business activities.
The high share of shadow economy in various branches of the national economy is also lower income from taxes and fees to the central state budget and to local budgets of local government units.
High fiscal burdens and imprecisely formulated legal regulations regarding running a business activity apart from generating a high level of gray economy in the economy may also be a source of unethical practices used in business between contractors or between producers and suppliers of products and services and consumers.
The large scale of the shadow economy in the national economy and the applied unethical practices in business is one of the key factors in the imperfections of the country's economic system.
According to the above, the current question is: Does the scale of occurrence of unethical practices in business correlate with the size of the shadow economy in national economies?
Please, answer, comments. I invite you to the discussion.
We are finding a lot of debate in that topic and we would like to hear you out from the perspective of an emerging economy or developed one.
As we see, it looks more like a turnover tax which is on the verge of being direct/indirect.
Thanks!
Hello, if you can suggest me a research idea in the emirical part of my doctoral thesis, with the FINANCIAL-ACCOUNTING INFORMATION SYSTEM - AN ESSENTIAL SOURCE IN DETECTING AND COMBATING TAX FRAUD. Thank you very much!
Good morning, I'm doing a scientific article on tax planning strategies to optimize the payment of tax taxes in an industrial company that processes a fruit called Mortiño, and transforms it into Wine
I need to show how school fees as tax, when the parents support the education of they children's and the power public keep silent in this situation.
Daily stock price data. Daily trading volume. Annual Dividends. Tax rates on capital gains and dividend. Ex dividend dates.
Good afternoon, my dear friends and colleagues.
As part of my research, I want to ask you a question: what state support for small business is the most important?
-Financial (state subsidies for starting a business, providing soft loans, state guarantees for creating and developing an enterprise, financing investment, innovative projects, etc.)
-Property (state and local governments create modern business incubators and techno-parks in which small enterprises can develop, the state transfers its property, premises, land, equipment for temporary or permanent use to entrepreneurs, leasing is offered on favorable terms)
-Information (the state creates resources (sites or information stands) for the exchange of business information, general information distribution systems, organizes information seminars and advertising stands, industry and intersectoral exhibitions, at which potential partners can find suppliers and buyers)
-Educational (the state develops special educational programs aimed at developing entrepreneurship skills for various segments of the population, creates conditions and programs for improving professional knowledge in the field of conducting and managing a business, and organizes training seminars and lectures)
-Consulting (the state creates and maintains centers providing consulting services on organizing, promoting development and particularities of doing business, and also compensates entrepreneurs for the costs of services of such organizations)
Legislative (the state simplifies legislation and reduces the number of procedures for registering an enterprise, reduces and simplifies the tax and administrative burden (reduces the number of forms and types of reporting), introduces preferential tax treatment for small and medium-sized enterprises).
Below is a link to my research. If it's not difficult for you, fill it out, please, it's very important!
Thank you!
Business in informality can be caused by factors such as the facilitating business environment, tax rates, forms of consumption by buyers, lack of administrative knowledge, complexity of the business, among others.
What other factors or which of these do you consider more relevant to carry out an investigation?
The question is not my expertise but relevant to our society. To bring down the vehicle crowding on the roads, is it good to keep a taxing system which taxes the person according to the surface area of the vehicle he uses everyday? if so, it will bring down the vehicle crowding on the road which will pave way for emergencies like ambulance etc.
I am looking for any opportunity to explore any tax issues/matters relating to the gig economy. Perhaps, some of you might be giving some thoughts here. Thanks in advance.
Aussie Ltd has decided to sell a new line of golf clubs. The club will sell for $700 per set and have a variable cost of $340 per set. The company has spent $150,000 for a marketing study that determined the company will sell 46,000 sets per year for seven years. The marketing study also determined that the company will lose sales of 12,000 sets of its high-priced clubs. The high-priced clubs sell at $1100 and have variable costs of $550. The company will also increase sales of its cheap clubs by 20,000 sets. The cheap clubs will sell for $300 and have variable costs of $100 per set. The fixed costs each year will be $8,000,000. The company has also spent $1,000,000 on research and development for the new clubs. The plant and equipment required will cost $16,100,000 and will be depreciated on a straight line basis. The new clubs will also require an increase in net working capital of $900,000 and that will be returned at the end of the project. The tax rate is 30%, and the cost of capital is 14%. Required Calculate the Payback Period and Net Present Value followed by your recommendations.