abstract: the tax capacity is one of the main concepts in public finance and provides the required information on state economic power in mobilizing the tax resources for responding the financial problems and execution of economic policies. for this purpose, the main objective of this paper is to estimate the tax capacity for oil exporting countries over the period of 1995-2008 by applying pane...

This paper analyses the European Commission's assessment of investment needs as implied by EU's Paris commitment. We find that official estimates green gap until 2050 are likely to seriously understate actual required. Against this backdrop, we assess potential a wealth tax close gap. In doing so, first provide detailed estimate distribution across 22 EU member countries and then develop micros...

Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of...

In order to explore the influencing factors of green process innovation path of manufacturing, this paper puts forward a concept model of influencing factors of green process innovation path of manufacturing based on the niche ecostate-ecorole theory, studying the influencing factors from three aspects: the ecostate attribute, the ecostate and ecorole interface attribute, and the ecorole attrib...