This study is an empirical examination of the effect goods and services tax on capital expenditure in Nigeria for period 2005 - 2020. The specific objectives are to ascertain value added (VAT) (CAPEX) secondly determine Customs Excise Duties Nigeria. theoretically linked Benefit Received Theory. was ex-post-facto research which made use secondary data obtained from Central Bank Statistical Bull...

Digital economy is a new form of economic and social development based on generation information technology. The rapid cloud computing, Internet Things, big data, 5G other technologies infrastructure have promoted the China's digital economy. Due to digitization goods services intangibility assets in model, it has also brought opportunities challenges traditional tax collection management model...

It is of great significance to study the impact mechanism fiscal and tax policies on China's carbon emissions under double-carbon target promote green development. Based emission panel data 30 provinces in China except Tibet, Hong Kong, Macao Taiwan from 2010 2019, based system GMM model, this paper analyzes emissions. The research shows that there an inverted U-shaped relationship between fina...

Objective(s):HTLV-1 is the first human retrovirus that has been recognized and is associated with HAM/TSP and ATLL. Studies have shown that less than five percent of HTLV-1 infected carriers develop HAM/TSP or ATLL and about ninety-five percent remain asymptomatic. Therefore, the proviral load with Tax may affect cellular genes such as cytokines and oncogenes, as well as involve in pathogenicit...

This study aims to determine the regional financial performance of Government Musi Banyuasin Regency. The research method used by author in this is a quantitative method. type data secondary form budget realization report. results stated that Regency was quite good. However, still not independent managing finances and dependent on central/provincial government. based fact average degree decentr...

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

By means of a dynamic panel data analysis, and using a database from municipalities of the province of Barcelona (1993-99), we describe their process of fiscal adjustment to a shock in tax capacity. About 25% of the shock is internalized through an increase in tax effort, 35% through a reduction in public expenditure (mainly investment), while the rest is covered by an increase in the level of ...

South Africa faces a severe and growing obesity epidemic. Obesity and its co-morbidities raise public and private expenditures on healthcare. Sugary beverages are heavily consumed in South Africa and are linked to the onset of overweight and obesity. Excise taxation of sugary beverages has been proposed and adopted in other settings as a means to reduce harms from their consumption. A tax on th...

This study aims to determine and analyze taxpayer compliance, tax collection, the self-assessment system of individual receipts in city Palembang. The type research used is descriptive associative. Sampling a random method, sample was 100 respondents. data primary by distributing questionnaires analysis statistical inferential (assumption test classical multiple linear regression, hypothesis te...

In the context of rapid development economy and information technology, level tax informatization is getting higher higher. The department has obtained a large amount management data. Taxation departments must analyze apply these data in order to grasp deficiencies current work, so as take effective measures improve quality efficiency. This focus work taxation department. process personal incom...