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Publications related to Taxation (10,000)
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Article
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Abstract In this research, using a balanced panel of 113 countries during the period 1985–2017, the non-linear relationship between economic development and income inequality is examined. The countries are grouped into three subsamples, 45 high-income countries (HICs), 32 upper-middle-income countries (UMICs), 26 lower-middle income countries (LMI...
Article
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Like private companies, public service establishments are seeking to improve their performance by adopting management control tools. However, their acceptance in this context raises specific challenges. Unlike the private sector, where profitability is often the main driver for the acceptance of such tools, the public sector has to deal with more c...
Research Proposal
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E-government has become a transformative tool in public administration, offering the potential to improve service delivery, reduce inefficiencies, and enhance governance. Globally, governments are adopting digital platforms to streamline operations, increase transparency, and better serve citizens. In Tanzania, the government has initiated several...
Article
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I argue that navigating Lingala represented a central part of many Zairians’ experiences of Mobutu’s regime (1965–97), causing linguistic change, shaping their relationships to state power, and influencing their experiences of the regime’s everyday authoritarianism. Mobutu’s regime imposed Lingala through informal language practices including polit...
Article
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This paper considers the theoretical and practical aspects of public sustainability policy, analyzing in particular the elements related to recycling. From a theoretical perspective, the article aims to present the existing legislative framework at the level of the European Union regarding the recycling obligations that large companies from emergin...
Preprint
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For decades, an unaccountable bureaucratic class has manipulated government, expanded its influence, and entrenched itself at the expense of the American people—particularly the poor. What was once meant to be a system of public service has mutated into a self-serving parasite, siphoning taxpayer dollars, crushing small businesses with regulations,...
Article
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This article charts a new course for the study of the Middle Persian documents from early Islamic Iran, which takes their early Islamic context into account more fully than has hitherto been done. This approach and its potential fruits for the study of early Islamic history are illustrated through an in-depth treatment of four seventh-century docum...
Article
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The adequate regulation of the association of economic operators participating to a public procurement procedure or a concession is important for the business environment in Romania. The correlation of public procurement provisions with tax provisions is an important procedure in practice because any violation of tax regulations may lead to payment...
Article
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Written accounts suggest there were major changes in agricultural practices in Anatolia as the region switched between Roman, Byzantine, Arab and Turkic control, yet archaeological evidence of these changes is offered only on a site-by-site basis. This article presents the first synthesis of archaeobotanical, palynological and zooarchaeological evi...
Preprint
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This paper presents a new model to evaluate the potential global impact of trade closedness resulting from an unexpected increase in tariffs imposed by the United States (U.S.), the world's largest economy, on China, the world's second-largest economy. Specifically, we analyze the case of the U.S. and its sudden imposition of an additional 10% tari...
Article
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Advocates for US state-level policy on behalf of low- and middle-income groups are increasingly focused on taxation but face difficulties framing policy goals. This case study of coalitions campaigning for progressive tax structures in Illinois and New York examines strategic framing. The article analyzes interviews and Facebook posts, websites and...
Preprint
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Taxation plays a pivotal role in financing sustainable development goals, as emphasized by SDG 17, which calls for actions to strengthen domestic revenue mobilization. Despite its importance, many countries, continue to face significant challenges in generating sufficient tax revenue. Among the various contributing factors, previous research has hi...
Article
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Data tax (DT) could re-establish states’ legitimacy by governing economic actors and promoting social solidarity and welfare through benefits. However, the overall impact of DT will depend on decisions about what social benefits DT funds (universal basic income or less expensive public goods) and whether benefits will entrench or challenge harmful...
Article
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Mali’s path to independence was marked by its firm rejection of the conditions imposed by French colonial authorities. While this decision was driven by a strong desire for complete sovereignty, it had significant and lasting economic, political, and social repercussions. During the colonial era, Mali, then known as French Sudan, was subjected to p...
Article
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The study aims to show the financial impact of the imposition of the digital tax on the profits of electronic companies in increasing the general revenues of the state and to identify the obstacles that tax authorities may face during its imposition. The study methodology relies on the inductive approach in observing the research problem represente...
Article
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We present the details for the covariant renormalization of the stress tensor for vacuum tensor perturbations at the level of the effective action, adopting Hadamard regularization techniques to isolate short distance divergences and gauge fixing via the Faddeev-Popov procedure. The subsequently derived renormalized stress tensor can be related to...
Article
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Background This study investigates the connection between aggregate markups and income inequality, exploring how market power affects inequality in developed, emerging, and developing economies. The analysis aims to reveal how institutional differences and economic systems shape this relationship. Method The study examines data from 12 countries f...
Conference Paper
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The degree of development of an economy is determined significantly by the structure of the fiscal system. It exercises its functions and ensures the collection of the necessary resources for the state. Given the acceptability of fiscal provisions, it is an ideal condition for any tax system. The quantification of the tax burden in the Member State...
Preprint
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The emergence of Artificial General Intelligence (AGI) labor, including AI agents and autonomous systems operating at near-zero marginal cost, reduces the marginal productivity of human labor, ultimately pushing wages toward zero. As AGI labor and capital replace human workers, economic power shifts to capital owners, resulting in extreme wealth co...
Article
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The imposition of heavy sanctions against Iran from the west and the massive economic decline of people on lower income groups on one hand, and the clear word of advice from the supreme leader concerning the resistance economics on the other hand, calls for a fundamental reform in both people and government’s economic behaviors. It seems that the p...
Article
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O objetivo desta pesquisa é compreender os impactos que a reforma tributária, especificamente a Proposta de Emenda à Constituição 45/2019, irão causar em uma indústria de confecção do Agreste Pernambucano. O estudo de caso foi realizado, empregando uma metodologia qualitativa, exploratória e descritiva. Como resultado da pesquisa foi possível anali...
Presentation
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Directors are instrumental in managing corporate entities, thus, they are appointed to direct and administer the Company’s business. Directors are therefore critical to the success of corporate organisations. The common law consequently regulates directors’ decision-making through the imposition of responsibilities and/or duties on them. This Pap...
Article
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One of the most effective policy instruments for curbing the excessive consumption of sugar-sweetened beverages is the imposition of taxes on their production and consumption, a strategy predominantly advocated by the World Health Organization (WHO). The rationale underlying the WHO's recommendation is that a specific tax should be levied on all pr...
Article
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The prevalence of obesity in Saudi Arabia has increased dramatically, with approximately 35% of the population estimated to be obese. This study assessed the patterns of carbonated beverage consumption and the factors and attitudes influencing consumption before and after implementing new soft drink taxes among Saudi adults. A secondary analysis wa...
Article
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This study aims to examine the impact of Public Tax Service on taxation and the effect of the Value Added Tax (VAT) rate increase on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers registered at the Jakarta Tebet Primary Tax Office. The planned VAT rate adjustment in 2025 is anticipated to significantly affect tax complianc...
Technical Report
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Esta Nota analisa os efeitos macroeconômicos de dois programas de transferência de renda - Bolsa Família (um programa focalizado) e um programa de Renda Básica Universal. Utilizando uma Matriz de Contabilidade Social (MCS) para o Brasil, avaliamos os impactos sobre o PIB e a distribuição de renda para cada programa, considerando os efeitos de difer...
Preprint
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The phrase "taxation without representation" is widely recognized as a rallying cry of the American Revolution, emphasizing the injustice of levying taxes on a population without granting them a voice in government. In its original context, "representation" referred to the legal and political mechanism of electing officials to advocate for taxpayer...
Article
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This Article is a comparative study of fiscal federalism, and specifically tax law, in the European Union (E.U.) and United States (U.S.). The Article begins by outlining the urgency of addressing double taxation through scientific, social, and legal perspectives. The Article then leverages legal transplant theory to juxtapose the U.S.’s and the E....
Article
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Both geography and history are major determinants in the historical and interstate relations between Nigeria and Ghana. Geography placed the two countries at a relatively closer proximity within the western hemisphere of Africa, impacting their historical trajectories and socioeconomic inter-connections. Apart from the pre-colonial experiences in t...
Article
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In the digital era, e-commerce has significantly grown, becoming integral to the global economy, yet posing complex taxation challenges. This paper explores e-commerce taxation issues, focusing on tax authorities' difficulties with cross-border transactions, intangible goods, and the absence of a unified global tax framework. It also addresses tax...
Article
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This article provides a comprehensive analysis of Bitcoin’s multifaceted ecosystem, exploring its interaction with global economic frameworks, adoption trends, and operational dynamics. Key dimensions examined include Bitcoin’s relationship with tariff policies, the distribution of its total supply by age, mempool transaction count by fee cohort, U...
Article
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With the rapid development of the internet, the digital economy has made significant progress, and data has become a new type of production factor. Academic achievements related to data fiscal policy have also been increasingly enriched. This paper systematically reviews the major achievements in the field of data fiscal policy research in China. I...
Article
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The financial stability of the state is greatly influenced by taxpayer compliance, which is an important element in the taxation system and increasing national income. The purpose of this study is to analyze the impact of tax socialization, taxpayer awareness, tax sanctions, and the quality of tax services on motor vehicle tax compliance. This stud...
Article
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The aim of the paper is the taxation system in Romania and European Union. The first part is concentrated on the theoretical and general aspects regarding the European fiscal policies with a focus on the conditions that member states should respect. Our research continues with the comparison between the share of indirect taxes and direct taxes at t...
Article
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This research study delved into the multifaceted realm of tax compliance within the digital economy context, with a specific focus on the impact of digitalization, the role of taxpayer education programs, and the importance of taxpayer awareness programs. A diverse sample of 278 participants, encompassing individuals engaged in various digital busi...
Article
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The background of this article is the disclosure of the problem of hegemony in literary works that reflect the various forms of male power hegemony over women in the Minangkabau ethnic group. Based on the background of the problem, the purpose of this article is to describe the form of male power hegemony over women in the Minangkabau ethnic commun...
Article
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This Article draws upon and connects three different developments: the ‘internationalisation’ of tax law and EU tax law, specifically; the increasing digitalisation of the economy, and the European Union’s need for more revenue to deal with the financial consequences of the COVID-19 pandemic and other policy priorities. It is explained why the taxa...
Conference Paper
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This article analyzes the process of classification in real estate taxation and cadastral valuation. Within the framework of mass appraisal methods, the grouping of valuation objects and their adaptation to cadastral valuation models are studied. The concept of classification is considered a mandatory process in cadastral valuation, and its various...
Article
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As global governance efforts strive to tackle international inequalities, Brazil's G20 presidency has introduced a proposal aimed at narrowing the gap between wealthy and vulnerable populations. This proposal advocates for a 2% increase in the tax rate on the incomes of the ultra-rich individuals and corporations, intended to enhance public service...
Preprint
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The Templar Tax System is a blockchain-powered, multi-planetary tax and finance framework that integrates IBM Blockchain (Hyperledger Fabric) and the Spectra Dollar (Interstellar Reserve Currency) & Spectre Coin (Blockchain-Based Financial System). Unlike traditional taxation models, which rely on centralized enforcement, the Templar Tax System cre...
Article
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The impact of circular economy on economic development of Nigeria. The specific objectives include to ascertain the impact of plastic waste on poverty rate in Nigeria and examine the impact of organic waste on poverty rate in Nigeria. The study adopted pre-test estimation of descriptive statistics, unit root test, cointegration test to ensure that...
Research Proposal
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This proposal explores social stratification through two major sociological perspectives: Structural Functionalism and Conflict Theory. It aims to analyze how each theory explains the existence and impact of stratification in society. Structural Functionalism views stratification as necessary for social stability, arguing that it ensures the most...
Article
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Land and Building Tax (PBB) calculations using conventional methods often face obstacles in terms of accuracy and efficiency. This research implements UAV (Unmanned Aerial Vehicle) technology integrated with LiDAR sensors to optimize PBB calculations in Baso District, Agam Regency in 2024. The research method used is applied research with a quantit...
Article
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The global automotive industry is currently undergoing a period of radical transformation as a result of the ongoing electrification of automobiles. China has established rigorous energy-saving and emission-reduction targets and regulations. Consequently, the automotive industry must take into account the limitations of carbon emission reduction an...
Article
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Abstract This study examines the interplay between leverage, dividend policy, and market performance in Nigeria’s manufacturing sector during the economic downturn of 2016–2020. Drawing on signaling and trade-off theories, we investigate how firms balanced leverage and dividend payouts to sustain performance amidst macroeconomic shocks, including...
Article
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El objetivo del estudio es analizar el principio tributario de proporcionalidadprogresividad aplicado a las tasas impositivas fiscales ambientales en México para medir la progresividad. Se aplicó el índice de Suits para calcular la progresividad en los impuestos a los activos ambientales; nuestra hipótesis sostiene que los impuestos a los activos a...
Poster
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📢 Call for Research and Academic Papers! 📢 Faculty of Business Administration, Rajamangala University of Technology Thanyaburi 🌍 RMUTT Global Business Accounting and Finance Review 🌍 ✍️ We invite academics, researchers, and practitioners in related fields to share their knowledge through research and academic papers. 📆 Publication Schedule ✅ Issu...
Article
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This data paper outlines the development and the structure of a new synthetic dataset within an extended optical domain, encompassing inherent and apparent optical properties (IOPs and AOPs) alongside associated optically active constituents (OACs). Bio-optical modeling benefited from knowledge and data accumulated over the past 3 decades, enabling...
Article
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Purpose Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance in taxation for inclusive development exists. Thus, this study aims to explore the linkages between the governance quality, taxation and inclusive human developmen...
Article
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Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance in taxation for inclusive development exists. Thus, this study explores the linkages between the governance quality, taxation and inclusive human development (i.e., inequa...
Article
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This article focuses on improving the methodology for real estate appraisal for taxation purposes. It emphasizes that the lack of an updated, transparent, and adequate appraisal system used by local government authorities for taxation purposes results in significant financial losses. The research identifies existing problems in the mass appraisal s...
Article
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This study examines the effect of the power distance culture dimension on residents’ social comparisons and their subjective well-being. Hierarchical linear modeling is employed to analyze the mediation effect of individuals’ acceptance of income inequality on the association between relative income and subjective well-being. Hierarchical linear mo...
Article
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This is review of recent changes made by provincial governments in their respective agriculture income tax laws in order to align the same with federal income tax ordinance as advised by Internaitonal Monetary Fund (IMF)
Article
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The effectiveness of physics-informed neural networks (PINNs) for learning the dynamics of constrained Hamiltonian systems is demonstrated using the Dirac theory of constraints for regular systems with holonomic constraints and systems with nonstandard Lagrangians. By utilizing Dirac brackets, we derive the Hamilton-Dirac equations and minimize the...
Article
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中国历史文化决定国家只能选择中央集权制度,而实行法治却要求分权制衡,分权制衡又会使中国陷入四五分裂的乱局,所以中国法律体系必须持续加强中央集权。中央集权制度的特点是国家大部分权力集中于中央政府,但中央政府会面临信息不对称问题,需要增加行政支出和提高税收收入,导致中国法律体系走向“严刑重税”。国家发展是企业发展的集中表现,而“严刑重税”必然造成企业之间劣币驱逐良币,使国家发展陷入恶性循环。 China’s historical and cultural background determines that the country can only adopt a centralized system. However, the implementation of the rule of law...
Article
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الملخص: يتناول هذا البحث دراسة مفصلة حول تأثير الرسوم المالية على المؤسسات والشركات الصغيرة والمتوسطة في سلطنة عمان، وذلك من خلال تحليل ثلاثة مباحث رئيسية، وهي المبحث الأول: الرسوم المالية من حيث "مفهومها وأهميتها وأنواعها وأطرها القانونية" يتطرق هذا المبحث إلى تعريف الرسوم المالية باعتبارها التكاليف المالية التي تفرضها الحكومة على الأفراد والمؤسسا...
Article
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The rise of digital assets, including cryptocurrencies, NFTs, and blockchain-based financial products, has introduced new complexities in global taxation frameworks, particularly in the European Union (EU). This paper explores the intricacies of Value-Added Tax (VAT) and Goods and Services Tax (GST) compliance in digital asset transactions within t...
Article
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Shadi Hamid’s The Problem of Democracy makes a compelling case for focusing on government over governance. Hamid’s offers a view of a restrained American foreign policy in the Middle East that avoids falling into the trap of a crass isolationism or an overbearing imposition of liberalism. For all its insight, this essay makes a case that governance...
Presentation
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The integration of real-world economic principles into video game economies has the potential to enhance player engagement, foster educational value, and create a more immersive experience. This article proposes that Grand Theft Auto 6 (GTA 6) Online should incorporate real-world issues such as taxation, climate change, and wealth inequality into i...
Article
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The primary objective of this study is to assess the environmental impact of various factors, including export diversification and GDP, as well as elements believed to facilitate this assessment process, such as green innovation and environmental taxes. The study aims to identify factors that contribute to the reduction of CO2 emissions. It analyze...
Experiment Findings
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The emergence of blockchain technology and cryptocurrencies has recently introduced a number of novel and complex trends for global tax systems (at the same time). Take, for example, the rapid development of new types of digital currencies and also decentralized finance (DeFi), which seems also to be a new direction. What is painful, in the context...
Preprint
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Generating structured textual content requires mechanisms that enforce coherence, stability, and adherence to predefined constraints while maintaining semantic fidelity. Conventional approaches often rely on rule-based heuristics or fine-tuning strategies that lack flexibility and generalizability across diverse tasks. The incorporation of Gradient...
Article
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The digital economy has triggered conflicts over the taxation of transnational economic activities. The international tax principles contained in the Double Taxation Avoidance Agreement (DTAA) are no longer considered relevant to the digital economy. The OECD introduced the ‘physical presence’ approach, particularly Pillar One, offering hope for In...
Article
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Public expenditure plays a pivotal role in shaping economic growth and development. This study investigates the long-term relationship between public expenditure and economic growth in Chhattisgarh, India. Employing time series econometric techniques, including unit root tests, cointegration analysis, and Granger causality tests, the study analyzes...
Article
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Historical evidence from state-building processes in Western countries suggests that a substantial governance dividend can be gained from mobilizing domestic financial resources through the tax system. Democratic South Africa is an intriguing case of a fiscal state where the positive tax-governance link that forms the basis of a productive fiscal c...
Conference Paper
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Addressing the growing demand for graduates in high-demand occupations has sparked an exploration into the public's role in promoting the number of graduates in sought-after fields. Accounting is recognised as a scarce skill owing to its comprehensive involvement in internal and external auditing, financial management, taxation, and other critical...
Article
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The global economy is facing an era of unprecedented challenges, exacerbated by systemic flaws in the fiat currency system, wealth concentration, and economic instability driven by interest rate policies. This paper proposes a revolutionary economic system backed by human productivity rather than fiat money. Under this model, currency value is dete...
Article
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This study aims to explore the application of green tax in Indonesia through manufacturing companies. The application of green tax can be viewed from the carbon generated, energy consumption and sewage by manufacturing companies. Environmental costs are a form of responsibility of manufacturing companies to the environment. This study identifies th...
Article
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The rapid evolution of digital economies, characterized by decentralized technologies like blockchain, cryptocurrencies, and Web3 innovations, has exposed significant limitations in existing value-added tax (VAT) frameworks. The Hedqvist case, which exempted Bitcoin transactions from VAT within the European Union, highlighted the challenges of appl...
Presentation
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This presentation explores the evolution, reforms, and challenges of the Nigerian tax system, tracing its development from the colonial era to the present. Initially designed by the British colonial administration to finance governance and infrastructure, taxation in Nigeria has historically been met with resistance, as seen in events like the Aba...
Article
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This paper focuses on a defective one-dimensional photonic crystal thermal sensor with fabricated layers of gallium nitride, glycerin, and air. The transmission features of this sensor have been presented based on the transfer matrix approach using MATLAB software. Interest in the sensor’s sensitivity to temperature variation is for the sake of the...
Article
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O presente estudo traz à tona questões relevantes acerca da tributação no contexto da impressão 3D e, notadamente, da tecnologia machine learning àquela atrelada. De início é referida a indispensabilidade da tributação para o bem-estar social. Após, são feitas algumas considerações acerca da multifatorialidade da atividade da impressão 3D, a provoc...
Article
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This present research proposes that the use of Marxist theory could potentially act as a catalyst in assisting PNG's economic revitalization. The objective of this study is to provide a comprehensive analysis of the core tenets of Marxist economic theory, including the concept of surplus value, with an examination of the historical roots and curren...
Article
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The rise of blockchain technology and cryptocurrencies has introduced novel challenges to taxation frameworks worldwide, particularly in the European Union. This paper explores the complexities of applying Value-Added Tax (VAT) and Goods and Services Tax (GST) to cryptocurrency transactions. It examines the legal, economic, and technological implic...
Article
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El calendario que usas cada día es una gran mentira? ¿Te has parado alguna vez a pensar en el calendario que gobierna tu vida? Ese sistema de 12 meses que parece tan lógico, tan inamovible, en realidad es un rompecabezas de arbitrariedades y ajustes políticos que no tiene ni pies ni cabeza. Pero lo usamos, lo veneramos, y lo más sorprendente es que...
Article
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Introduction The effect of smokeless tobacco (SLT) taxes on SLT use has received relatively little research attention in the US compared to the extensive focus on cigarette and e-cigarette taxation. The scarcity of SLT literature is partially due to the complexities of SLT taxes and the lack of standardized taxes. While some states imposed specific...
Article
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Los impuestos son el precio que pagamos por vivir en una sociedad civilizada». Oliver Wendell Holmes RESUMEN Los ingresos fiscales son la pieza clave para mantener la sostenibilidad del Estado del Bienestar. En un momento de crisis como el actual, es trascendental profundizar en la lucha contra el fraude, como herramienta fundamental para el logro...
Article
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This research aimed to develop an optimal expert system by adopting a simplified approach. The methodology integrates an expert judgment approach, limitation inference, and establishing a threshold value. Expert judgment is pivotal in assigning a percentage weight to each rule, facilitating a nuanced evaluation of diagnostic criteria to augment the...
Article
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At times of war and national crisis, mothers take on a unique role where they are defaulted as the caregivers of society. However, there is evidence to prove that nationality itself is gendered, and feminine nationality imposes the role of the caregiver mother onto the mothers of society. This paper tries to explore 'motherhood' against the backdro...
Article
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This article examines the role of Swedish municipalities and municipally-owned energy utilities (MEUs) in advancing energy democracy through local renewable energy projects. Energy democracy emphasizes citizen participation and local control in energy governance. However, traditional representative democracy and municipal involvement remain central...
Article
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The vertical developments in cities reshape the urban form and structure, and the influences on human liveability can be reflected by the variations in property values. The hedonic price model (HPM) is commonly employed in city-scale property valuation to unravel the hedonic values of different influential variables. In vertically developed cities,...
Article
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This study aims to determine the implementation of e-system for PPh Article 25 taxation at KPP Pratama Manado. The study was conducted at the Manado Pratama Tax Service Office. The types of data used in the study were primary data and secondary data. This study used qualitative descriptive analysis techniques. The results of the study indicate that...
Article
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Information and communication technology development has brought significant changes to the taxation system, including the emergence of increasingly complex cybercrimes. This study aims to analyze the evolution of cybercrimes in the digital taxation system and the strategies and challenges in dealing with them. The method used is qualitative normat...
Article
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Purpose: This study examines public perceptions of tax justice and responses to systemic tax reforms, particularly in the context of digitalization and reform-driven economies like Indonesia. It investigates how distributive and procedural fairness, financial literacy, and socio-economic dynamics shape trust, compliance, and acceptance of tax polic...
Article
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Background: Double burden of malnutrition (DBM) is an emerging public health problem in urban settings where both undernutrition and obesity exist. This complex phenomenon is caused by socioeconomic disparities, urbanization, and dietary transitions, with women and children being proportionately affected. This study reviews the drivers of DBM and e...
Article
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El derecho de propiedad es de central importancia en el liberalismo económico, en la medida que permite la generación de utilidades y de más capital, el cual beneficia al Estado vía impuestos. Las actividades económicas por la globalización se desarrollan en múltiples Estados, por lo cual los sistemas jurídicos han creado garantías a inversionistas...
Article
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Purpose: This study examines the impact of Digital Services Taxes (DSTs) on multinational tech companies and explores the geopolitical tensions arising from fragmented digital tax policies. It aims to assess how DSTs influence corporate strategies and contribute to regulatory and economic challenges in the global digital economy. Research Design an...
Article
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Tax is a fundamental element of a country's financial system and plays a crucial role in the economy. Income Tax Article 4 Paragraph 2 is a significant tax for business activities, especially in the room rental business. Imposing income tax on the room rental business poses challenges, primarily in understanding and interpreting the applicable tax...
Article
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Introducción: El Festival de las Artes tiene unos principios fundamentales claramente establecidos, pero ha sido sumamente inestable en su organización. Objetivo: Se analiza el proceso de institucionalización de este festival desde cuatro ámbitos: funcionamiento, programación, tendencias artísticas y presupuestos. Métodos: Se emplean normativas, re...
Article
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La categoría “indígena” ha sido una construcción histórica y política destinada a controlar grupos culturalmente diversos en términos de dominación política y económica, marcando diferencias con las culturas europeas y occidentales. A pesar de su esencialización para propósitos de dominación, los grupos indígenas han adoptado esta etiqueta de maner...
Article
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In Nigeria, taxation plays important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs). Also, the role of SMEs is critical in pushing the socio-economic development agenda of the country further. Therefore, alignment of the tax system to the specific SME growth needs can be considered an important...
Article
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This article examines the development of offshore commercial and financial services in tax havens between 1955-1979. The geographic locus of this paper is the Caribbean region, mainly focusing on the island tax havens that had been part of the British empire prior to decolonization. The article examines the relationship between the development of t...
Article
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Nigeria's tax system is facing a critical dilemma: while the country grapples with a growing population and an expanding public sector, citizens and businesses are increasingly burdened by excessive taxes. Despite the numerous tax policies aimed at boosting government revenue, the system is plagued by inefficiencies, corruption, and poor service de...
Article
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Aims This study aimed to evaluate the potential of hydrotime analysis as a selection tool for identifying rice lines tolerant to osmotic stress during germination. Specifically, the study sought to compare the effectiveness of hydrotime analysis with the multi-trait genotype-ideotype distance index (MGIDI) in distinguishing between stress-sensitive...
Article
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This study evaluated the influence of Electronic-Taxation on revenue-generation in Ondo State from 2019 to 2023 with a view to understand the methods and process of e-taxation. The collected data were grouped into two: pre and post-e-tax periods. The two sets of data were compared using a pre post analysis technique of statistic. Findings from the...
Research
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This study critically examines the Nigerian Tax Reform Bill, highlighting its inability to tackle the economic inequities exacerbated by the removal of fuel and electricity subsidies in 2023. Despite proposing modest reductions in tax rates, the reform fails to alleviate the financial strain on businesses and households, particularly low-income ear...
Article
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Many of the largest and most influential industries in the global economy operate digitally as multi-sided platforms, catering to different groups who are connected through intergroup network effects. This paper provides a survey of the literature on the effects of taxing these firms via indirect and corporate taxes. It seeks to establish an unders...