Search Results (13)

In April 2018, South Africa became the first African country to implement a Health Promotion Levy (HPL) on sugar-sweetened beverages (SSBs). This study assessed sugar tax awareness among rural-based university students and involved 342 participants, with an additional 10% to account for attrition. However, only 257 students, randomly selected from six university residences at the University of Venda, reported consuming SSBs. Systematic sampling determined the room selection, and the data was collected through an interviewer-administered questionnaire (8–28 October 2022). A knowledge questionnaire assessed the students’ understanding of the sugar tax. The results showed that 65.8% purchased SSBs five to six times a week, while 41.2% spent over R200 monthly on these beverages. The results showed that students had limited awareness and little perception of the sugar tax, reflecting a broader knowledge gap. Their negative behaviors toward sugar-sweetened beverages indicated that changing their consumption patterns would be challenging. Raising public awareness through taxation is widely recognized as an effective obesity prevention strategy, but misinformation, negative perceptions, and pessimistic attitudes may contribute to continued high consumption. Full article

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core Collection from 2002 to 2023. The findings underscore an interdisciplinary character, encompassing studies in legal frameworks, fiscal policy, economics, and technology. By employing analytical tools such as VOSviewer 1.6.20, Bibliometrix 4.0 and Microsoft Excel, the study identifies key themes and concepts focused on four main themes: international tax frameworks and regulatory variations, classification and reporting of crypto-related income, tax implications for emerging crypto segments, and issues surrounding compliance and enforcement. Tax treatment differs based on jurisdiction. Direct taxation may be levied as capital gains, income, or profit tax. Although cryptocurrency exchanges are not subject to value-added tax, intermediary services offered by platforms might incur this indirect tax. The insights generated are valuable for policymakers, scholars, and professionals aiming to comprehend the relationship between cryptocurrency and tax regulation. A limitation of the study is its exclusion of sources beyond the established timeframe. Given the fast-paced changes in cryptocurrency tax regulation, ongoing updates are crucial to capturing the full scope of this evolving field. Full article

Every year in Australia, the household, commercial and industry sectors generate more than five million tonnes of food waste, with the majority of it ending up in landfills that are costly to run and diminishing in availability. There are urgent calls for effective waste management practices to better address the challenges related to increasing volumes of food waste. This study evaluates potential food waste collection and composting initiatives that will ensure the implementation of the appropriate policies and technologies, and best practice of utilizing food waste as a natural resource. A series of semi-structured interviews were conducted with practitioners from the Southeast Queensland waste industry to gain insights on the challenges and opportunities for implementing a Food Organics, Garden Organics (FOGO) system. The interviews revealed five key themes: levies and taxes, capital investment challenges, lack of capacity, contract inefficiencies, and separate waste streams. Organisations and companies in the waste industry heavily rely on funding in order to technologically advance. There is a divergence of attention between technology and policy. Advancement of technology grows faster than the policies that regulate the appropriate use and level of effectiveness of the introduced technology. Both policy and technological changes need to occur simultaneously for Queensland to evolve and develop a social-economic system that favours a non-wasteful and sustainable future. Full article

The Chinese water administration department has continuously explored and formulated regulatory and market-oriented water control policies to alleviate the contradiction between water shortage and economic and social development and promote the new idea of ‘water-saving first’ water control. Among them, implementing a water resources tax policy as a price means has achieved initial success. The water-saving effect of water resources tax collection is one of the important bases for determining whether the tax reform will be promoted nationwide in the next stage. Based on this, taking Hubei Province, the first tax reform pilot in China, as an example, water resource elements are integrated into the economic system and a dynamic stochastic general equilibrium model (DSGE) is constructed, embedded in water resources tax to simulate the persistent impact of such a tax on water saving objectives. The research shows that: (1) A water resources tax can effectively achieve the goal of water-saving and improve the utilization efficiency of water resources. (2) Levying a water resources tax helps to improve the water-saving awareness of enterprises and residents and promotes enterprises to optimize their production structure. (3) Rational and efficient use of special water resources protection funds is the basis for ensuring the effective implementation of a water resources tax. It can also improve the recycling capacity of water resources. This means that the government should speed up the exploration of the relationship between supply and demand for comprehensive water resources, to establish a reasonable range of water resources tax rates to guarantee people’s livelihoods, and to accelerate the construction of water resources tax guarantee measures, in order to achieve a relatively steady-state of water resources utilization and protection, realizing the dual goal of sustainable economic development and sustainable use of water resources. Full article

Since 1998, the land finance model based on residential and commercial land transfer revenue has played an important role in Chinese social and economic growth, especially in urban infrastructure construction. With China’s population peak and stable urbanization, the “incremental” land-transfer-heavy development paradigm is unsustainable. At the same time, as a developing country, local governments in China must have enough fiscal revenue to encourage high-quality growth. The transformation of land finance is a practical issue that needs to be explored urgently. This article, which was based on the local government financial balance theory, proposed supporting the optimization of the land finance incremental model with the reform of the property tax system. A local land finance transformation mechanism with increment and inventory synergy was then created. Specifically, to avoid a cliff-like fall in the local government’s land-transfer fee, it was proposed that the land-transfer fee change from the original collection, from ordinary commercial housing to improved housing. The property tax should be levied on the second set of ordinary commercial housing to obtain fiscal revenue from the “inventory”. Concurrently, the fiscal money from property taxes could be utilized to build cheap rental housing or to support housing vouchers for new urban residents and young people. Full article

The unprecedented expansion of the digital economy has increased the intricacy of mobilising tax revenues from both domestic and international transactions. Tax evasion and avoidance are perpetuated by the invisible nature of digital transactions. To minimise the untapped revenues, countries all over the world are mapping policy strategies on how to collect revenue from this sector. African countries are not an exception. They have constructed digital tax policies to levy both direct and indirect taxes on digital transactions. This paper focuses on direct digital service taxes (DSTs). Direct digital service taxes have been an issue of debate among governments, policy makers, academics, tax bodies, and development organisations. Disagreements coalesce around their structure, their adherence to the canons of taxation, opportunities, and challenges as well as consequences of implementing them. Through a literature review, this paper assesses the legislative structure and administration of digital service taxes in relation to the canons of taxation. The findings of the review were conflicting. While certain aspects, motives, and possible outcomes of the taxes upheld the principles of taxation, some of these were conflicting with the principles. This could possibly be linked to variations in the economic, political, and social contexts in African countries and between developed and developing countries. The study recommends that while digital service taxes are an irrefutable necessity to tap tax revenues from the digital economy, African countries should ensure that equity, neutrality, economy, and efficiency among other principles are considered and balanced with the fundamental roles of tax policy. Full article

Fiscal arrangements have significant influences on the use of land in China. The tax collection reform in 2002 stipulates that firms establish after the reform are levied by the state tax bureau while those established before the reform continue to be levied by local tax bureaus. The reform divided similar firms into two groups by the date of establishment and created a discontinuity in the tax enforcement for those firms established around the date of the reform. Based on the land transaction data on a parcel basis, we used the regression discontinuity design to study the impact of reform on industrial land prices. We found that the reform has resulted in significant discontinuities in land prices. The firms levied by the state tax authority receive lower land prices relative to the same type of firms that are levied by local tax authorities. The intuition is that tax collection reform has brought an exogenous constraint on local governments’ ability to engage in tax competition. As a countermeasure, local governments use low-cost land as another way to attract investment. Full article

Will environmental “fee-to-tax”, which strengthens the rigidity of levies and increases the environmental costs of heavy pollution enterprises, force heavy pollution enterprises to de-capacity. This paper examines the impact and heterogeneity of the environmental “fee-to-tax” on heavy pollution enterprises’ de-capacity by taking the official implementation of the Environmental Protection Tax Law of the People’s Republic of China in 2018 as the institutional impact and the listed industrial enterprises in Shanghai and Shenzhen A-shares from 2015 to 2019 as the sample. The study found that environmental “fee-to-tax” pushed heavy pollution enterprises to de-capacity. After parallel trend tests, placebo tests, eliminate policy interference, propensity score matching, and replacement variables, the findings of this paper are robust. Further analysis shows that the effect of environmental “fee-to-tax” on heavy pollution enterprises’ de-capacity is more significant in state-owned enterprises, high financing constraints enterprises, and areas with higher tax collection and management; this effect is still effective and more significant in areas with low economic development because all environmental tax revenues are included in local finance. This paper follows up and tests the implementation effect of environmental regulations in China and provides a valuable reference for the government to promote the task of de-capacity and green transformation and upgrading of industrial structure through actively playing the role of environmental protection. Full article

Participation in the tax system of the country and tax liability itself are two of the basic characteristics of the functioning of all economically active subjects belonging to national economies. The revenues from taxes represent a substantial part of the resources in each state’s budget, so it is not easy to achieve any form of joint action by all concerned in this area. Within the revenues obtained by taxes, customs, and levies, the issue of taxes is one of the most sensitive areas. Higher efficiency of tax collection is possible to achieve by implementing not only external tools (e.g., tax control, detecting tax fraud, etc.) but also internal ones (e.g., internal motivation of taxpayers). Therefore, it is important to improve the perception of the tax system among the population and thus to influence and create a responsible approach to the collection of taxes and levies. Due to the COVID-19 pandemic, some changes and restrictions have been implemented into the system of tax and customs collection in the Slovak Republic, but very unexpectedly and purposefully. It results in a more complicated and confused system of tax and customs administration. Therefore, our research efforts are aiming to identify and analyze the key significant factors that affect the perception of tax and customs administration in the Slovak Republic from the perspective of its inhabitants, to capture differences in perception of taxpayers. The novelty of this study lies in its approach to identifying and eliminating redundancies and opacities in tax collection processes performed by institutions of tax and customs administration systems in Slovakia, namely the approach from the taxpayer point of view, to promote voluntary compliance with tax duties. Due to the lack of such oriented studies, a survey performed in three regions of Slovakia using the research tool (the questionnaire) developed by authors is presented in this article. To solve this complex problem, a solving strategy based on exploratory analysis (KMO = 0.641) and later confirmatory factor analysis is proposed to extract four key common factors from the items of the research tool (with a total value of 80.623% of the explained variability). The reliability of the used research tool, pre-tested in the pilot study, is demonstrated by the achieved Cronbach coefficient value of 0.827%. In order to evaluate the obtained data, the respondents were divided into groups by gender, residence, and occupation, in accordance with the indications and outputs of the pilot study. Finally, experimentally obtained data were analyzed and compared. The significant differences in the respondents’ perceptions of the extracted factors between selected groups are confirmed by applied analysis, both between men and women and between respondents depending on the place of residence. The main differences are observed in the questionnaire items Q10 “Administrative complexity of the tax and customs agenda”, Q7 “Ease of tax collection”, Q16 “Labor costs for staff dealing with the tax and customs agenda”, and Q5 “Helpfulness and willingness of administrative workers”. Time costs for tax processing are considered critical. Full article

By originally integrating the structural decomposition analysis (SDA) into a computable general equilibrium (CGE) model, this paper simulates and analyzes the impact and mechanism of energy taxes on carbon emissions. Changes in carbon dioxide emissions, energy consumption structure, and other macroeconomic variables are investigated under different pre-set scenarios. The conclusion shows that the imposition of an ad valorem energy tax will indeed impact the production and consumption of enterprises. A higher tax rate leads to more pronounced reductions in carbon dioxide emissions. The carbon intensity effect is the dominant factor driving national carbon emissions and carbon emission intensity decline. Although the production structure effect and final demand effect play a role, their influences are relatively weak. While levying energy taxes, subsidies for personal income tax or corporate production tax can achieve double dividends. The progress of energy utilization technology is capable of increasing unit energy output and easing the negative impact of energy tax collection, and the gross national product may rise rather than fall. Under this circumstance, the production structure effect will play a greater role because the total demand coefficients of various industries for energy industry products will further decline. Only by levying energy taxes on coal and oil, exempting energy taxes on natural gas, or using energy tax revenue to subsidize investment in the natural gas industry can the government optimize the energy consumption structure. Subsidies will boost final demand for the natural gas mining and processing industry and increase the consumption share of natural gas, a cleaner energy source than coal and oil, which is critical in the current energy transition process. Full article

With increased construction activities in capital cities of Australia, the sustainable management of construction and demolition (C&D) has become an important item in the federal and state government agendas. According to the universally accepted concept of waste hierarchy waste disposal is the worst preferred waste management option due to environmental issues. Currently, in most Australian jurisdictions, a landfill levy is applied to discourage waste disposal and to further encourage waste recovery. However, there is an ongoing debate as to whether the levy regime could achieve the desired outcome. Therefore, this study, funded by the Australian Sustainable Built Environment National Research Centre, explored the effectiveness of the current landfill levy across Australian jurisdictions. The paper presents the findings of this study that were obtained from a questionnaire survey aiming to capture the main C&D waste management stakeholders on landfill taxing imposition in Australia. The study collected 132 responses from professionals in the construction industry and other industries dealing with C&D waste management and resource recovery. The results demonstrated that those who believed in market incentive approaches outweigh people that were in favour of pecuniary impost approach. Among those who favoured pecuniary imposts, almost 90% of participants agreed with the effectiveness of landfill levies in any waste management system. Other results provided a useful insight into the actual implications of the current levy scheme. It is expected that the findings in this study contribute to developing sound policies that provide a level field for all key stakeholders and to ensure that resource recovery is further encouraged. Full article

In recent years, the international community has placed great emphasis on environmental protection issues. The United Nations has also successively enacted relevant laws and regulations to restrain international greenhouse gas emissions and some countries implemented carbon tax levies to reduce air pollution. The tire industry is a manufacturing industry with high pollution and high carbon emissions; therefore, the purpose of this paper is to propose a framework of production planning and control with carbon tax under Industry 4.0 and use the tire industry as the illustrative example. In this framework, the mathematical programming model, with Activity-Based Costing (ABC) and Theory of Constraints (TOC) for production planning, is used to achieve the optimal solution under various production and sale constraints in order to find the optimal product-mix maximizing the profit. On the other hand, Industry 4.0 utilizes new technologies such as 3D printing, robot and automated guided vehicle (AGV) and links all the components in the manufacturing systems by using various sensor systems, Cyber-Physical Systems (CPS) and Internet of Things (IoT) to collect and monitor the activity data of all the components in real-time, to give intelligent responses to various problems that may arise in the factory by the real-time analysis results of cloud computing and big data and to attain the various benefits of Industry 4.0 implementation. The parameters of the mathematical programming model will be updated periodically from the new big data set. In this paper, an illustrative example is used is used to demonstrate the application of the model. From the optimal solution and sensitivity analyses on increasing the raw material’s prices and carbon taxes will affect the profits. This framework can provide a general approach to help companies execute production management in the way of more efficiency, less cost, lower carbon emission and higher quality across the value chain for the tire industry and other industries. Full article

Climate change challenges governments to reduce emissions, and to gain support for such actions from their citizens. This can be in the form of taxation or legislation, or other forms of government interventions. In previous research, several instruments have been developed to capture attitudes towards the roles of markets and governments in the economy. Some of these instruments have assumed that respondents will have the same attitude towards the role of markets and governments, regardless of the context (e.g., welfare, environment, health) or the form of government intervention (law, taxation, subsidy, spending etc.). However, these studies have not examined attitudes towards, or belief in, the efficacy of government intervention in markets, through microeconomic policies on taxation (e.g., duties levied on particular products) or subsidies. This paper reports on the results of taking such a specific focus, that is, investigating economics students’ knowledge of, and attitudes towards, government interventions in markets, specifically addressing the problem of climate change. We make use of unique, two-wave longitudinal data from Swedish university students. The data were collected during their initial semester at the university. The first data collection was performed at the beginning of the semester, August/September 2014, and the second wave of data collection was performed in December/January 2014/2015, at the end of the semester. We were able to match 414 students between the first and second survey. The results show that students of economics change their policy attitudes and become more knowledgeable in economics. After one semester, they are more likely to think of economic instruments/incentives (taxes and subsidies) as good and efficient policy instruments, and less likely to think that other instruments (regulation and information) are good and efficient policy instruments. However, further analyses show that knowledgeable students do not have different attitudes toward environmental policy instruments, compared to students who do not answer the questions correctly. Hence, there seems to be some other factor affecting students in economics during their first semester, that changes their attitudes towards environmental policy instruments. Full article