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Journal articles on the topic 'Sustainable taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 2 February 2022

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1

Semevski, Fedor, and Boris Zeide. "Sustainable Environment Through Calibrated Resource Taxation." Journal of Sustainable Forestry 9, no. 1-2 (1999): 157–58. http://dx.doi.org/10.1300/j091v09n01_12.

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2

Mcgill, Greg. "The Effects of Taxation on Sustainable Development." Local Economy: The Journal of the Local Economy Policy Unit 25, no. 3 (2010): 251–63. http://dx.doi.org/10.1080/02690941003784333.

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3

Ganter, Sarah. "Digital Taxes for Sustainable Development?" Ökologisches Wirtschaften - Fachzeitschrift 36, O1 (2021): 49–52. http://dx.doi.org/10.14512/oewo360149.

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Whether digital or not, a fundamental paradigm shift in international tax policy is overdue in order to ensure adequate taxation of multinational corporations. The revenues lost through tax avoidance are urgently needed for investments in a socio-ecological transformation.

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Kalendienė, Jonė, and Violeta Pukelienė. "TAXATION AND ECONOMIC SUSTAINABILITY." Ekonomika 90, no. 4 (2011): 63–75. http://dx.doi.org/10.15388/ekon.2011.0.924.

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Macroeconomic theory says that taxes play a repressing role in an economy. Introduction of new forms of taxation, the increase of tax rates and augmentation of tax income of the Government puts a downturn risk on consumption and therefore on economic growth. Knowing that, governments of different countries start to competing among themselves by lowering corporate tax rates and trying to boost economic growth by using foreign investments. On the other hand governments are pushed to lower personal tax rates in order to satisfy their electorate. It has been strongly believed that countries with l

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5

Cabelkova, Inna, and Lubos Smutka. "The Effects of Solidarity, Income, and Reliance on the State on Personal Income Tax Preferences. The Case of the Czech Republic." Sustainability 13, no. 18 (2021): 10141. http://dx.doi.org/10.3390/su131810141.

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The current increase in government spending, caused by COVID epidemics and the increasing visibility of leftist political groups in public media, emphasizes the short-term need for sustainable income taxation. In the long run, rising inequality worldwide makes taxation of high-incomes indispensable for sustainable economic development. This paper empirically studies public attitudes on taxation related to income, preferences for solidarity vs. individual performance, and reliance on the state in the Czech Republic. In this Eastern European country, the dichotomies above bear even more importan

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6

Lima, Rodrigo De Oliveira. "Sustainable development as a chain reaction." Journal on Innovation and Sustainability. RISUS ISSN 2179-3565 4, no. 2 (2013): 122. http://dx.doi.org/10.24212/2179-3565.2013v4i3p122-129.

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This article discusses sustainable development, especially in the international financial system, from the 2008 crisis, especially the principles that underlie financial crises and debt. It should be noted, the taxation system in the areas that regulate the emission of pollutants and their effects on financial ties.

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7

Russell, David. "Corporate sustainability: accounting standards vs tax by design." Social Responsibility Journal 10, no. 3 (2014): 386–98. http://dx.doi.org/10.1108/srj-10-2012-0122.

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Purpose – The purpose of this paper is to examine the contradiction between sustainability and accounting practices, underpinned by reporting standards and question whether financial statements prepared in this way represent a true and fair view? The paper highlights the disregard for externalities as a fundamental obstacle to sustainable reporting and proposes taxation designs to recognise the costs associated with externalities as the basis for equitable reporting, pricing and sustainable business practices. Design/methodology/approach – The approach taken uses Smith’s (1776) tenets of a goo

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8

Tyuleneva, Tatiana, and Marat Moldazhanov. "The Use of Environmental Taxation Instruments in Order to Ensure Sustainable Development of Mining Region." E3S Web of Conferences 174 (2020): 04061. http://dx.doi.org/10.1051/e3sconf/202017404061.

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One of the problems of mineral resource clusters` sustainable development is the creation of an economic mechanism for environmental management that ensures compliance with the principles of rational resource consumption through the creation of environmental taxation tools. The article describes trends in implementation of sustainable development through environmental taxation: environmental taxes, promotion of rational use of natural resources, application of environmental technologies, support the use of alternative sources of energy, including through the organization of trading quotas on e

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9

Domínguez, Begoña, and Zhigang Feng. "AN EVALUATION OF CONSTITUTIONAL CONSTRAINTS ON CAPITAL TAXATION." Macroeconomic Dynamics 21, no. 7 (2016): 1519–44. http://dx.doi.org/10.1017/s1365100515000978.

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This paper investigates the desirability of constitutional constraints on capital taxation in an environment without government debt and where benevolent governments have limited commitment. In our setup, governments can choose proportional capital and labor income taxes subject to the constitutional constraint but cannot commit to an actual path of taxes. First, we explore a form of constitutional constraint: a constant cap on capital tax rates. In our quantitative exercise, we show that a three percent cap on capital taxes provides the highest welfare at the worst sustainable equilibrium. Ho

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10

Самусевич, Я. В., and М. В. Солодуха. "RESEARCH OF THE IMPACT OF ENVIRONMENTAL TAXATION PARAMETERS ON THE INDICATORS OF SOCIO-ECOLOGICAL-ECONOMIC DEVELOPMENT." Підприємництво та інновації, no. 11-2 (May 29, 2020): 78–82. http://dx.doi.org/10.37320/2415-3583/11.31.

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The article is devoted to the study of the preconditions and peculiarities of the application of environmental taxation instruments for the implementation of the concept of “green” economy in the world. An analysis of world researches on the impact of environmental taxes on the indicators of sustainable development and socio-economic status has been conducted. Based on the analytical tools, a panel regression analysis of environmental taxation effects has been performed. The results of the assessment of the relationship between these indicators and the parameters of sustainable development sho

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11

Eyitayo-Oyesode, Oladiwura Ayeyemi. "Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform." Law and Development Review 13, no. 1 (2020): 193–227. http://dx.doi.org/10.1515/ldr-2018-0073.

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AbstractA significant number of scholars have written about the nexus between fairness in the allocation of taxing rights in double taxation treaties and sustainable development in developing countries. These scholars have argued for expansive taxing rights for developing countries, as against the current source- restricting provisions in taxation treaties between developed and developing countries based on the OECD and UN Model taxation treaties. They have also highlighted the need for developing countries to critically assess their treaty networks, and to consider gaps in their local laws an

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12

Scheuer, Florian, and Alexander Wolitzky. "Capital Taxation under Political Constraints." American Economic Review 106, no. 8 (2016): 2304–28. http://dx.doi.org/10.1257/aer.20141081.

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This paper studies optimal dynamic tax policy under the threat of political reform. A policy will be reformed ex post if a large enough coalition of citizens supports reform; thus, sustainable policies are those that will continue to attract enough political support in the future. We find that optimal marginal capital taxes are either progressive or U-shaped, so that savings are subsidized for the poor and/or the middle class but are taxed for the rich. U-shaped capital taxes always emerge when individuals' political behavior is purely determined by economic motives. (JEL D12, D14, D31, D72, H

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Kotlán, Igor, Daniel Němec, Eva Kotlánová, Petr Skalka, Rudolf Macek, and Zuzana Machová. "European Green Deal: Environmental Taxation and Its Sustainability in Conditions of High Levels of Corruption." Sustainability 13, no. 4 (2021): 1981. http://dx.doi.org/10.3390/su13041981.

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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 the example of the Czech Republic as a benchmark, the aim of this article is to evaluate the impact of corruption and its implications on the size of the official and the shadow economy in the sector burdened with environmental excise tax while confronting it with the sector not burdened with such tax. In terms of methodology, an extended DSGE (Dy

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14

ZAERNYUK, Viktor M., and Chi CHANG. "The impact of green taxation policy on China's economic growth." Financial Analytics: Science and Experience 14, no. 1 (2021): 4–20. http://dx.doi.org/10.24891/fa.14.1.4.

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Subject. This article highlights the need to coordinate actions on economic growth and environmental protection in order to achieve the optimal situation in the development of the Chinese economy. Objectives. The article aims to consider methodological tools for assessing the impact of green tax policies on economic growth by building a dynamic panel model of the quantity and quality of economic growth and green tax policy. Methods. For the study, we analyzed the economic literature and empirical research on environmental taxation, environment and sustainable economic development in existing t

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Raslanas, Saulius, Edmundas Kazimieras Zavadskas, and Artūras Kaklauskas. "LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART I - POLICY ANALYSIS AND CONCEPTUAL MODEL FOR THE TAXATION SYSTEM ON REAL PROPERTY." International Journal of Strategic Property Management 14, no. 1 (2010): 73–86. http://dx.doi.org/10.3846/ijspm.2010.06.

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This article on issues related to real property taxes has two parts. Part One deliberates the concept of sustainable development as well as Lithuania’s real property taxation system and possible ways to improve it. Part Two analyses various methods of land assessment. The objectives of this paper are to analyze the importance of a tax on real property within the taxation system of Lithuania and to plan the implementation of such a reform in the future. A tax on land is presented as one alternative for a reform of the taxation system on real property in Lithuania.

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16

Lim, Jae Young, and Kuk-Kyoung Moon. "Examining the Moderation Effect of Political Trust on the Linkage between Civic Morality and Support for Environmental Taxation." International Journal of Environmental Research and Public Health 17, no. 12 (2020): 4476. http://dx.doi.org/10.3390/ijerph17124476.

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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 factors are associated with individuals’ support for taxation to protect the environment and pays special attention to the direct effects of civic morality and political trust, as well as their joint effects on support for environmental taxation. Ordered probit results with a sample size of 760 demonstrate that civic morality is positively associated

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17

Cohn, Daniel. "Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion." Canadian Journal of Political Science 38, no. 4 (2005): 1079–80. http://dx.doi.org/10.1017/s0008423905309978.

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Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion, Junko Kato, Cambridge: Cambridge University Press, 2003, pp. 260.This book provides a surprisingly interesting look at an understudied problem within the field of comparative welfare state research: the relationship between funding and welfare state regime characteristics. The author proposes that researchers take a second look at regressive taxation, specifically value-added taxes (VATs) such as Canada's GST. While it is commonly assumed that a sustainable and extensive welfare state goes hand-in-hand with a heav

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18

Bai, En Lai. "Research on the Impact of Resource Tax Reform upon the Development in West China." Advanced Materials Research 962-965 (June 2014): 1813–17. http://dx.doi.org/10.4028/www.scientific.net/amr.962-965.1813.

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The economy has been continuously growing along with constant changes and innovations in the resource tax system. Through the background and implication of resource tax reform as well as the mechanism of how such reform affects West China, we can find out the impact of such reform upon sustainable economic growth, the ecological environment and all sectors in West China. In order to further optimizing and upgrading the industrial structure in West China, in my opinion, we should take the following five countermeasures: 1) The scope of taxation is to be enlarged; 2) The tax rate is to be increa

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19

Wenner, Fabian. "Sustainable urban development and land value taxation: The case of Estonia." Land Use Policy 77 (September 2018): 790–800. http://dx.doi.org/10.1016/j.landusepol.2016.08.031.

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20

Puzule, Anita, and Ērika Žubule. "ASSESSMENT OF TAXATION AS A FISCAL POLICY INSTRUMENT." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 4 (May 26, 2017): 342. http://dx.doi.org/10.17770/sie2017vol4.2347.

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Taxation is one of the instruments the government can actively use to have an effect on the ongoing economic processes, directing their development into the preferred route. Economic development in the world and Europe, as well as domestic issues and the accession to the community of OECD member states have created new challenges for Latvia’s development and for improvement of the national tax policy and the tax system. Latvia’s fiscal policy is not sustainable, because every year is being adjusted, thus causing dissatisfaction of society and slowing down the country's economic development in

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21

Dai, Darong. "Optimal Ramsey taxation with hidden actions." Journal of Economic Studies 42, no. 6 (2015): 1112–41. http://dx.doi.org/10.1108/jes-10-2014-0178.

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Purpose – The purpose of this paper is to study the problem of optimal Ramsey taxation in a finite-planning-horizon, representative-agent endogenous growth model including government expenditures as a productive input in capital formation and also with hidden actions. Design/methodology/approach – Technically, Malliavin calculus and forward integrals are naturally introduced into the macroeconomic theory when economic agents are faced with different information structures arising from a non-Markovian environment. Findings – The major result shows that the well-known Judd-Chamley Theorem holds

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22

Chisa Dike, Dr Samuel. "The Role of Intelligence and Research in Promoting Taxpayer Base and Behaviour." International Journal of Social Sciences and Humanities Invention 7, no. 11 (2020): 6281–92. http://dx.doi.org/10.18535/ijsshi/v7i011.03.

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Artificial Intelligence (AI) is an emerging field that should be encouraged because of the enormous benefits it has to offer. In the world today, Artificial Intelligence is being introduced in practically every aspect of society and taxation is not exempt. The benefits of applying Artificial Intelligence to taxation cannot be over emphasised. Its application will guarantee accuracy, reliability, and sustainable revenue generation to the extent of positively influencing taxpayer behaviour. For instance, issues such as multiple taxation and incomplete taxpayer data can easily be resolved by the

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23

Tran, Trung-Hieu, Yong Mao, and Peer-Olaf Siebers. "Optimising Decarbonisation Investment for Firms towards Environmental Sustainability." Sustainability 11, no. 20 (2019): 5718. http://dx.doi.org/10.3390/su11205718.

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We develop a mixed-integer non-linear programming model for firms’ decarbonisation investment decision-making towards a sustainable environment. Our model seeks the optimal investment for a firm to achieve maximum profit under constraints derived from its environmental protection awareness and the government’s taxation policy. We use an uncertainty theory to formulate the relationship of a firm’s environmental protection awareness and its investment budget levels. Governments’ taxation policy is modelled by a step-wise linear function, where reduced carbon dioxide emission can help the firm re

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Popov, Alexey, and Inna Cabelkova. "The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region)." E3S Web of Conferences 208 (2020): 06002. http://dx.doi.org/10.1051/e3sconf/202020806002.

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The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and t

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García Antón, Ricardo. "Cultural Heritage and Sustainable Taxation – empowering communities in the COVID-19 times." Revista de Estudios Jurídicos y Criminológicos, no. 2 (2020): 123–44. http://dx.doi.org/10.25267/rejucrim.2020.i2.06.

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Karlsson, Olle, and Jan Kellgren. "“The Bott om Calling the Top”—The Selling of Funct ion (PSS) as a Business Model for Sust ainability, in Need of Some Ass ist ance from the Legislator." Florida Tax Review 23, no. 2 (2021): 825–44. http://dx.doi.org/10.5744/ftr.2020.2013.

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When it comes to policy issues, a legal scholar would traditionally study sustainable taxation from a “top-down” perspective, thus focusing on the legislator and on rational ways to steer economic life in a more sustainable direction. Here, we start at another end—we think of it as “the bottom-calling-the-top” perspective—in order to highlight (1) a relatively new business model and its merits from a circular economy perspective, namely the so called Product Service Systems; (2) how this model faces initial problems regarding especially foreseeability and that it might therefore have problems

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An, Jin. "Establishment of Fiscal and Taxation Policies for Environmental Protection System." Applied Mechanics and Materials 295-298 (February 2013): 2211–14. http://dx.doi.org/10.4028/www.scientific.net/amm.295-298.2211.

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Environmental pollution and ecological degradation in China have continued to be serious problems and have inflicted great damage on the economy and quality of life. As the largest developing country, China’s fiscal and taxation policies on environmental protection and sustainable development will be of primary importance not only for China, but also the world. By taking a critical look at the development of Chinese environmental fiscal and taxation policy, we try to determine how best to coordinate the relationship between the environment and the economy in order to improve quality of life an

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28

Kurylo, Volodymyr, Yevheniia Duliba, Inna Kurylo, and Viktor Mushenok. "Fiscal Policy Measures of Air Protection: Ukrainian Realities and the EU Experience." European Journal of Sustainable Development 9, no. 2 (2020): 315–34. http://dx.doi.org/10.14207/ejsd.2020.v9n2p315.

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Nowadays environmental protection and the rational use of natural resources have become priorities of the state-building strategy in almost all developed countries of the world. Effective financing of these activities is required for the development and adoption of national targeted, local programs for environmental protection, for the sustainable development of society, for the rational use and reproduction of natural resources. The article is devoted to the research of the current tendencies of the use of fiscal policy measures in the implementation of the national environmental policy in th

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Petrus, Jeffrey, Jacob A. Babarinde, and Lepani Karigawa. "Analysis of Mechanisms for Sustainable Land Taxation in Lae City, Papua New Guinea." Urban Studies and Public Administration 3, no. 3 (2020): p38. http://dx.doi.org/10.22158/uspa.v3n3p38.

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Following severe criticisms against perceived inefficiency and unfairness of land taxation system in Papua New Guinea, this paper appraises four mechanisms used for land tax assessment and tax collection in the country. The mechanisms investigated as part of a larger study are validity of previous valuation roll, determination of unimproved land value, professional acceptability of the valuation methods used, and whether planning approval had been secured for the improvements on land. The study is based on a questionnaire survey of 150 respondents, including state land leaseholders and officia

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Stahel, Walter R. "Policy for material efficiency—sustainable taxation as a departure from the throwaway society." Philosophical Transactions of the Royal Society A: Mathematical, Physical and Engineering Sciences 371, no. 1986 (2013): 20110567. http://dx.doi.org/10.1098/rsta.2011.0567.

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The present economy is not sustainable with regard to its per capita material consumption. A dematerialization of the economy of industrialized countries can be achieved by a change in course, from an industrial economy built on throughput to a circular economy built on stock optimization, decoupling wealth and welfare from resource consumption while creating more work. The business models of a circular economy have been known since the mid-1970s and are now applied in a number of industrial sectors. This paper argues that a simple and convincing lever could accelerate the shift to a circular

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Smyth, Diarmaid Addison, and Kieran McQuinn. "Assessing the sustainable nature of housing-related taxation receipts: the case of Ireland." Journal of European Real Estate Research 9, no. 2 (2016): 193–214. http://dx.doi.org/10.1108/jerer-01-2016-0004.

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Purpose The Irish fiscal position was significantly affected by the recent financial crisis. Budgetary surpluses quickly gave way to significant deficits post 2007, culminating into a lengthy excessive deficit procedure and entry into a formal EU/IMF assistance programme in 2010. Much of the deterioration in the public finances was caused by a sharp decline in property-related taxes because the Irish housing market rapidly contracted. In this paper, the authors quantify the extent to which disequilibria in the housing market can affect the tax take, finding significant implications over an ext

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32

Chernov, V. A. "Selection of Taxation Strategy Tools for Sustainable Innovative Development of the Russian Economy." Economics, taxes & law 12, no. 3 (2019): 154–62. http://dx.doi.org/10.26794/1999-849x-2019-12-3-154-162.

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The subject of the research is financial policy, tax regulation and mechanisms for ensuring advanced innovative sustainable development of the manufacturing industries, given the low investment attractiveness of the Russian economy. The purpose of the research was to seek tools and the most effective and efficient sources of financing national goals and strategic objectives of the Russian Federation development. The research used the dialectical method, the inductive and deductive approaches, the index method as well as grouping, comparisons, descriptive analysis, statutes and regulations, dat

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Bryantseva, Larisa, Natalia Shishkina, Aleksandr Tolstykh, and Olga Ukhina. "Optimization of taxation for business entities under the conditions of regional sustainable development." IOP Conference Series: Materials Science and Engineering 890 (August 13, 2020): 012192. http://dx.doi.org/10.1088/1757-899x/890/1/012192.

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Baer, Tat'yana. "Assessment of the impact of tax policy on the efficiency of development of peasant farms." Russian Journal of Management 8, no. 4 (2021): 101–5. http://dx.doi.org/10.29039/2409-6024-2020-8-4-101-105.

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In the study under consideration, the author identified the problems and trends in the development of peasant farms in the Tula region, assessed the effectiveness of their functioning, taking into account their financial and economic situation, analyzed the tax burden in peasant farms, outlined the main directions of increasing their efficiency and sustainable development by optimizing taxation and competent tax policy ... The main directions of changes in taxation are touched upon and an assessment of the impact of these changes on agriculture is given. Recommendations for improving taxation

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Levkevich, Marina, Natalia Bryukhanova, and Galina Astratova. "Tax regulation of the Russian Federation health resorts as a sustainable development factor." E3S Web of Conferences 258 (2021): 05001. http://dx.doi.org/10.1051/e3sconf/202125805001.

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Ensuring the health of the population and promoting universal well-being is a priority goal for all mankind. It is confirmed by national projects and interstate programs in the field of sustainable development. A special role in the issue of universal health coverage is played by the services of health resort organizations (HRO). HRO play an important role in ensuring the sustainable development of the Russian industrial territories, contributing to the achievement of good health, well-being and economic activity of the population. The development of HRO in Russia faces a number of problems. O

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Gunnarsson, Åsa, and Martin Eriksson. "Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971." Nordic Tax Journal 2017, no. 1 (2017): 89–99. http://dx.doi.org/10.1515/ntaxj-2017-0006.

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Abstract This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons this reform holds for contemporary tax policy in the European Union member states that currently apply joint tax and benefit provisions. Even though contemporary circumstances have changed in relation to the historical context for Swedish reform, the common strand is that the provisions create both inactivity incentives on the labor market and low income traps for secondary earners. We suggest that a shift to individual taxation

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Fiorito, Riccardo. "Government Debt, Taxes and Growth." Journal of Public Finance and Public Choice 18, no. 2 (2000): 119–30. http://dx.doi.org/10.1332/251569200x15665365495104.

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Abstract By using a small discrete-time model we evaluate the impact of distortionary taxation on the government debt-to-GDP ratio. Once the standard model is modified accordingly, it appears that the increase of taxation has a growth cost which increases as long as die debt-to-GDP ratio rises. The empirical implementation uses data drawn from recent Italy’s record and is based on realistic shocks to the relevant parameters. A major finding is the importance of the debt level - not only of the dynamics - to stabilize the debt-to-GDP ratio. A second finding is that sustainable tax rates are rem

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Chen, Hong Xia. "Transition of Land Finance and Sustainable Development: A Theoretical Analysis." Advanced Materials Research 616-618 (December 2012): 1267–71. http://dx.doi.org/10.4028/www.scientific.net/amr.616-618.1267.

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Land finance pushed up house prices, fueled the real estate speculation, caused the local government financial risk, and buried the hidden danger in macro economic stability. This situation must be reformed. The research method is literature analysis. The result shows: in order to lessen the negative effects of land finance, we should deepen and perfect the reform of fiscal and taxation systems, divide financial power and responsibility reasonably, look for alternative sources of revenue actively, and reform tax system. At the same time, it must be done to change land assets management mode, b

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Kvach, Yaroslav, Nataliia Piatka, and Viktor Koval. "MANAGEMENT OF SUSTAINABLE ENTREPRENEURSHIP ADAPTATION TO TAX CHANGES IN ENVIRONMENTAL INVESTMENT." Baltic Journal of Economic Studies 6, no. 5 (2020): 96–105. http://dx.doi.org/10.30525/2256-0742/2020-6-5-96-105.

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The article highlights the problem of management of sustainable entrepreneurship adaptation to tax changes in environmental investment and substantiation of the conceptual basis for assessing the efficiency of environmental investment in terms of Ukraine’s integration processes into European community that involves introduction of sustainable economic development and mechanisms of “green” economy. Methods. A study of the peculiarities of environmental financing in Ukraine has been conducted. The theoretical bases of investment management have been examined by means of the following methods: se

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Andri, Andri, and Amelia Sandra. "PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI ITC CEMPAKA MAS JAKARTA." Jurnal Bina Akuntansi 4, no. 2 (2017): 124–40. http://dx.doi.org/10.52859/jba.v4i2.29.

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Tax is one of the largest nation’s country. To achieve the target of state revenue from the taxation sector, the Directorate General of Taxation takes steps in the framework of sustainable tax reform including tax reform reform in the field of policy and reform in the field of tax administration. So the tax reform creates a healthy and competitive tax system in encouraging Taxpayers to fulfill the rights and obligations of taxation. This study discusses the influence of modernization of tax administration system on taxpayer compliance of entrepreneurs in itc cempaka mas jakarta. Sampling techn

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Wang, Shubin, Junsheng Ha, Hakan Kalkavan, Serhat Yüksel, and Hasan Dinçer. "IT2-Based Hybrid Approach for Sustainable Economic Equality: A Case of E7 Economies." SAGE Open 10, no. 2 (2020): 215824402092443. http://dx.doi.org/10.1177/2158244020924434.

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This study aims to identify the factors affecting economic inequality in emerging seven (E7) countries. Within this framework, first, a wide literature review has been made and 12 different criteria which are thought to affect economic inequality have been determined. These criteria were weighted according to their importance with the help of interval type-2 (IT2) fuzzy Decision-Making Trial and Evaluation Laboratory (DEMATEL) method. Then, by using these weighted criteria, the E7 countries were ranked according to economic equality performance with IT2 fuzzy Multi-Objective Optimization by Ra

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Iadrennikova, E. "Improvements to motor fuel taxation in Russia as impetus for sustainable development of cities." IOP Conference Series: Earth and Environmental Science 177 (August 10, 2018): 012023. http://dx.doi.org/10.1088/1755-1315/177/1/012023.

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Kassahun, Daniel. "Towards the development of differential land taxation and its implications for sustainable land management." Environmental Science & Policy 9, no. 7-8 (2006): 693–97. http://dx.doi.org/10.1016/j.envsci.2006.08.001.

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Lewis, David. "Taxation aspects of climate change management measures." APPEA Journal 50, no. 1 (2010): 253. http://dx.doi.org/10.1071/aj09015.

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Climate change is undoubtedly one of the greatest economic, social, and environmental challenges now facing the world. The present Australian Government is committed to acting on climate change and Australia’s progress towards its emissions reduction targets is being closely watched internationally. To contribute effectively to global climate change action, Australia must demonstrate its ability to implement robust and sustainable domestic emissions management legislation. The Carbon Pollution Reduction Scheme (CPRS), modelled after the cap-and-trade system, continues to be debated by our poli

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Lin, Yen-Ting, Haoying Sun, and Shouqiang Wang. "Designing Sustainable Products Under Coproduction Technology." Manufacturing & Service Operations Management 22, no. 6 (2020): 1181–98. http://dx.doi.org/10.1287/msom.2020.0881.

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Problem definition: A manufacturer takes raw material with an exogenous quality distribution to make a traditional product and a coproduct using material of quality above and below a well-established standard, respectively. The market consists of traditional consumers, who are only willing to pay for a product’s consumption value, and some environmentally conscious (i.e., green) consumers, who additionally value the product’s material conservation. In this context, we study the firm’s optimal design of its coproduct, that is, its quality and price decisions. Academic/practical relevance: Motiv

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Milošević, Goran, Mirko Kulić, Zvezdan Đurić, and Olivera Đurić. "The Taxation of Agriculture in the Republic of Serbia as a Factor of Development of Organic Agriculture." Sustainability 12, no. 8 (2020): 3261. http://dx.doi.org/10.3390/su12083261.

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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 well as preservation of the ecosystem, organic agricultural production aims to produce high-quality food. Within the socio-economic space, the role of the state as a regulator of production and market relations is indispensable. The state often uses fiscal policy as an instrument for the regulation of relations in the sphere of production and trade

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Raslanas, Saulius, Edmundas Kazimieras Zavadskas, Artūras Kaklauskas, and Arūnas Remigijus Zabulėnas. "LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART II - ANALYSIS OF LAND VALUATION TECHNIQUES: THE CASE OF VILNIUS." International Journal of Strategic Property Management 14, no. 2 (2010): 173–90. http://dx.doi.org/10.3846/ijspm.2010.13.

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Part Two of this article deals with problems related to land valuation. For that purpose, a site of 6.89 ares located in Švitrigailos Street XX, Vilnius, was selected as the research object and appraised using three approaches: the sales comparison approach, the MAMVA method and the mass valuation approach. Peculiarities of these methods in land valuation were reviewed and the recommendations were provided for land valuation for taxation purposes applicable in a new Model for Lithuanian Real Property Taxation System. Santruka Antroje šio straipsnio dalyje nagrinejamos problemos, susijusios su

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Sverdan, Mykhailo. "ECONOMICS AND TAXATION OF WEALTH." Three Seas Economic Journal 1, no. 4 (2020): 126–32. http://dx.doi.org/10.30525/2661-5150/2020-4-18.

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The purpose of the paper is to study current issues of wealth, which is due to current sustainable trends in wealth growth and increasing the number of wealthy individuals. The aim is to determine the essence, prerequisites for the emergence and development of wealth, as well as to reflect the historical aspects of the evolution of wealth and its current state. The topic of the article is caused by the need to reveal the modern social stratification of population by the level of wealth, the formation of a wealthy class of society and its growth, the processes of creating and increasing wealth.

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Jiang, Guihun, Kashif Ameer, Honggyun Kim, Eun-Jung Lee, Karna Ramachandraiah, and Geun-Pyo Hong. "Strategies for Sustainable Substitution of Livestock Meat." Foods 9, no. 9 (2020): 1227. http://dx.doi.org/10.3390/foods9091227.

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The consequences of climate change are becoming increasingly discernible everywhere, and initiatives have been taken worldwide to mitigate climate change. In agriculture, particularly meat production from the livestock sector is known to contribute to greenhouse gas emissions (GHG) that drive climate change. Thus, to mitigate climate impact, strategies that include a shift in consumption patterns, technological advancements and reduction in food wastes/losses have been discussed. In this review, strategies that focus on meat consumption patterns are evaluated from the technological feasibility

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Laković, Tanja, Ana Mugoša, Mirjana Čizmović, and Gordana Radojević. "Impact of Taxation Policy on Household Spirit Consumption and Public-Finance Sustainability." Sustainability 11, no. 20 (2019): 5858. http://dx.doi.org/10.3390/su11205858.

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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 on this topic in Montenegro, where adverse effects of alcohol are recognized as an important obstacle in achieving Sustainable Development Goals (SDGs). The price elasticity of spirits was estimated using Deaton’s methodology on the Household Budget Survey (HBS) data in the period of 2006–2017. Cigarettes were included as a control variable as, alo

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