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 compu...

This study aims to design a model to realize real estate income tax in Tabriz city with due attention to the tax collection process. According to the related literature, the variables of "tax payment," "real estate," "tax evasion," "investment incentive," "rent and real estate speculation," and "advertisement in tax collection" are considered as key variables, affecting the conceptual model of ...

The virtual tax village in line with the transformation of the tax process from self-declaration based method to electronic data based method and with the aim of compiling and developing the tax information bank and using technology, taxpayers in a virtual tax space. It collects the ID card holders and their financial data with the help of modern technologies and by benefiting from systematic m...

This study investigated the relationship between taxes and income inequality in Nigeria from 1980 to 2020. The specific objectives were investigate personal tax Gini coefficient, evaluate company’s assess petroleum profit determine capital gain value added custom excise duty coefficient 2020 Nigeria. adopted ex post facto correlational research design. population of consisted gini secondary dat...

The article reveals the main problems of mechanism for customs regulation export petroleum products: cancellation duties at end «tax maneuver», dependence on gasoline and diesel fuel world oil price, government does not take into account ratio domestic prices when determining duty rate demand supply products in market to determine need apply measures export, as well lack a applying non–tariff m...

An oil spill is the accidental or intentional discharge of petroleum products into the environment due to human activities. Although oil spills are actually just a little percent of the total world oil pollution problem, they represent the most visible form of it. The impact on the ecosystems can be severe as well as the impact on economic activities. Oil spill cleanup is a very difficult and e...

abstract tax can be discussed from various aspects and in the meantime, evaluation the tax system performance is very important. this article try to point this out in 2005 and 2008 (the second and final year of the forth development plan) in the iranian economy and in provinces separately. to enable this comparison and homogeneity, iranian provinces are divided into three groups (developed, les...