The quest to reduce the informational asymmetry between tax authorities and taxpayers, increasing compliance, was one of main intentions with implementation SPED in Brazil. Thus, need arose understand its efficiency, as well impact on revenue. In this context, study focused assessing whether had an ICMS gap, from perspective auditors, using PLS-SEM structural equation modeling technique. As a r...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...

Introduction Recently, there has been renewed interest in the analysis of tax incidence in In part, this is motivated by the obvious need for tax reform in Africa, where revenues are small as a share of GDP (outside the economies with large mineral royalties) and the tax system is often highly distortionary, relying excessively on trade taxes and narrow commodity excises. Yet with every reform ...