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106 articles for “Tax”
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Research ArticleOpen accessEvery word in the titleThe Impact of Carbon Tax on Agricultural Output, Employment, and Rural Income in Indonesia: Insights from an Energy Input-Output ModelSyahrituah Siregar, Luthfy Fatah, M. Handry Imansyah, SunardiThe agricultural sector in Indonesia is crucial for the national economy, contributing significantly to Gross Domestic Product (GDP) and sustaining the livelihoods of millions in rural areas. In light of increasing global environmental concerns, this study examines the potential impacts of a proposed carbon tax on agricultural production, employment, and rural household income in Indonesia. Utilizing the Miyazawa energy input-output … …OnLine Journal of Biological Sciences, Vol. 25, Issue 2 · 12 Jun 2025 · 3,393 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleAssessing Behavioral Intention to Adopt Online Tax Return in BangladeshMustafa Manir Chowdhury, Kulsuma Aktar, Mohammad Toufiqur Rahman et al.Tax e-filing, which allows individuals to submit their taxes electronically to the government, is a key e-government service increasingly adopted in developed countries. Bangladesh, a developing nation, has recently introduced online tax filing. This study aims to explore the factors influencing the adoption of online tax returns, focusing on awareness, accessibility, benefits, costs, and their impact on the future of … …Journal of Computer Science, Vol. 21, Issue 2 · 31 Dec 2024 · 5,104 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleExamine the Relationship between Tax Payer Registration and Collection of Turnover Tax Category "B" Tax Payers in Ethiopia, South Gonder ZoneBaharu Sisay Negatu, Nidhi WaliaNo one escapes from tax and death. Tax is the only tool of the government’s fiscal policy; The investigation aims to examine the relationship between taxpayer registration and collection of turnover tax category "B" taxpayers and specifically examine the relationship between taxpayer registration and collection of tax, knowledge of taxpayer and collection and examine the attitude of taxpayer and the … …American Journal of Economics and Business Administration, Vol. 16, Issue 1 · 12 Jul 2024 · 8,680 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleTaxation of End Consumption: Effect on Country Economies and its CharacteristicsRavil Gabdullaevich Akhmadeev, Mikhail Evgenievich Kosov, Olga Alekseevna Bykanova et al.International experience of the largest countries' economies of the last decade demonstrates that the use of Value Added Tax (VAT) in taxation of consumption is used more actively and is gradually squeezing out the sales tax. In most countries of the world VAT ensures between 12 and 30% of stable budget revenues. Taking statistical data selected with the help of … …American Journal of Applied Sciences, Vol. 14, Issue 3 · 18 Mar 2017 · 7,626 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleThe use of Expected Utility Theory (EUT) in Taxpayers' Behaviour ModellingFarid Ameur, Mohamed TkiouatIn this study, we analyze taxpayers' behaviour regarding tax system. We present a theoretical study of a model pre established by other authors based on the expected utility theory; taxpayer's behavior is assumed to be risk-averse. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control; we found that … …American Journal of Applied Sciences, Vol. 14, Issue 2 · 5 Feb 2017 · 7,522 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleModeling the Impact of Taxes on Economic Growth with Regional Resource PotentialOleg Tsepelev, Maria KakaulinaThis study deals with estimation problems for optimal tax burdens in relation to regional economic growth. Theoretical, methodological and empirical base of the research were the concept of the Laffer curve, the materials of the National Research University, Higher School of Economics of the Russian Federation, Ministry of Natural Resources and Environment of the Russian Federation, Federal Service of State … …American Journal of Applied Sciences, Vol. 12, Issue 5 · 7 Jul 2015 · 6,540 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleTax Exportability in Tourism MarketMohammad Mohebi, Khalid Abdul Rahim, Lee Chin, Khairil Wahidin AwangProblem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve people’s lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 14 Jun 2011 · 7,679 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleInvestment, Taxes and the Cost of Capital: An Euler Equation Specification TestHuntley SchallerProblem statement: Previous studies (primarily employing goodness-of-fit tests) have found it difficult to provide clear and direct evidence that taxes and the interest rate have a strong influence on investment. Approach: The objective of this study was to test whether the cost of capital, which includes taxes and the interest rate, affects investment. This study used the Euler equation for … …American Journal of Economics and Business Administration, Vol. 2, Issue 3 · 30 Sep 2010 · 7,616 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleOn the Views of Carbon Tax in KoreaHeon-Goo KimTo comply with the UNFCCC agreement, many countries are expected to make efforts to reduce the greenhouse gas emission level down to 1990 by the year of 2012. The agreement is intended to reduce the consumption of fossil fuel that causes the greenhouse effect. The global warming has been accelerated by the greenhouse effect resulted from the CO2 emission and … …American Journal of Applied Sciences, Vol. 5, Issue 11 · 30 Nov 2008 · 6,891 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleTax Revenues and Economic Growth: An Empirical Investigation for Greece Using Causality AnalysisThomas Anastassiou, Chaido DritsakiThis study examines the relationship between tax revenues and the rate of economic growth for Greece. The viewpoint that the low ratio of direct to indirect taxation promotes high economic growth has been a main subject for discussion. However, not many papers have attempted to test the above hypothesis. One of the main problems that researchers are facing is the … …Journal of Social Sciences, Vol. 1, Issue 2 · 30 Jun 2005 · 8,342 accessesView PDFCite