The unprecedented expansion of the digital economy has increased intricacy mobilising tax revenues from both domestic and international transactions. Tax evasion avoidance are perpetuated by invisible nature To minimise untapped revenues, countries all over world mapping policy strategies on how to collect revenue this sector. African not an exception. They have constructed policies levy direct...

Foreign direct investment plays a vital role in promoting economic growth, especially for developing economies. It causes improvement the different sectors such as education, healthcare, manufacturing industries, and creates more jobs. The speed of FDI inflows has been increasing Pakistan each year. In order to attract FDI, many countries try reframe their tax policies by introducing incentives...

AIM   Prevention of drinking initiation is a significant challenge in low- and middle-income countries that have a high prevalence of abstainers, including life-time abstainers. This paper aims to encourage a debate on an alternative alcohol taxation approach used currently in Thailand, which aims specifically to prevent drinking initiation in addition to reduce alcohol-attributable harms. ME...

This paper focuses on the derivation of taxation mechanisms for improving system-level behavior in congestion games with unknown price-sensitive users. Here, a taxation mechanism represents a general rule for assigning local taxation functions to edges in a given network, e.g., Pigovian taxes or marginal-cost taxes. Recent results have identified taxation mechanisms that lead to optimal system-...

This paper evaluates the relevance of taxation for public spending efficiency in a sample OECD economies period 2003–2017. We start by computing data envelopment analysis (DEA) scores, and then we evaluate role tax structure explaining these using reduced-form panel regression specification. Our main findings are as follows: inputs could be theoretically lower approximately 32–34% expenditure i...

Supply chain is the unification of modern information flow, capital flow and logistics. Corporate tax management an important part corporate financial management, its results will have a direct impact on development. In current environment rapid social economic development, taxation has penetrated into entire supply enterprise, played due value to business development enterprise. Based perspect...

The potential impact of smart cards is examined in the context of a standard model of direct and indirect taxation. The distinction between the two types of tax is made in terms of the information required to implement them. Electronic cards in general are understood as devices for enriching and certifying information related to individuals and transactions. Smart cards are a subclass of these ...