The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron...
The overall landscape of personal income taxation (PIT) has changed rapidly in numerous post-communist countries of Central and Eastern Europe (CEE), with the adoption of a form of flat-rate tax. Although the economic consequences of this change have...
The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal income data. The Kakwani index is used to derive tax progressivity for All, Male, Female, White and African American personal wage...
Taking mortality distribution, surrender value, and tax relief factors into consideration, the authors construct an actuarial model for the influence of personal income tax deferred commercial pension insurance on changes in personal pension wealth a...
Through fiscal policy, the government can influence businesses and individuals in order to regulate their behaviour. The research used panel data from all 27 EU countries covering the period 2008–2020 to investigate the impact of direct taxatio...
This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in tax...
The current increase in government spending, caused by COVID epidemics and the increasing visibility of leftist political groups in public media, emphasizes the short-term need for sustainable income taxation. In the long run, rising inequality world...
This study seeks to undertake a comprehensive analysis and comparison of the corporate income tax systems across select European Union nations, with a specific focus on discerning disparities between the individual income tax (IIT) and corporate inco...
Taking into consideration the recent debates on adopting a progressive tax system over the flat-rate taxation, our paper aims to investigate the impact of a change in the current Romanian personal income tax policy system from the 10% flat-rate tax s...
In a global context characterized by budgetary pressures, aging populations, and accelerated economic transitions, the capacity of countries to mobilize stable and sustainable tax revenues represents a crucial pillar for maintaining macroeconomic sta...
This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corpora...
This study explores the applicability of the Laffer Curve in the context of the European Union (EU) by analyzing the relationship between taxation and fiscal revenue across personal income tax (PIT), corporate income tax (CIT), and value-added tax (V...
Background: Thailand has implemented a sugar-sweetened beverage (SSB) excise tax since September 2017, but questions remain about changes in individual-level SSB consumption after tax implementation. This study aimed to analyze the change in taxed an...
The present study examines the relationship between economic growth and the tax burden that is formed as a result of income taxes. The main goal is to verify whether there is a link between these research variables in the long run and if this is conf...
Divergences in tax policies are evident among European OECD economies, due to varying priorities of efficiency vs. equity, influenced by the forms of direct vs. indirect taxation. The special interest of this paper is to identify how different tax fo...
The purpose of this article was to attempt to shed light on the taxation of activities or actions related to cryptocurrencies. For this purpose, a small analysis was carried out on the nature, operation, and characteristics of cryptocurrencies. Subse...
12 October 2021
Facing the increasingly severe environmental problems, the development of a green and sustainable low-carbon economy has become an international trend. In China, the core issue of low-carbon economic development is effectively resolving the contradic...
Carbon taxes are considered to be an efficient method to reduce greenhouse gas emissions; however, such taxes are generally unpopular, partly because they are seen as unfair. To explore if public acceptance of a stricter carbon tax in Sweden can be e...
Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in th...
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation. While several treaties currently minimise the ri...
Personal Carbon Budgets (PCBs) are a radical policy innovation that seek to reduce an individual’s carbon consumption. This review identifies three archetypes of PCBs in the current literature; Personal Carbon Trading, Carbon Tax and Carbon Lab...
Telemedicine gives a safe and effective way of providing healthcare. During the COVID-19 pandemic, it was possible to offer teleconsultations in primary care (Primary Care Teleconsultation-PCT). The study aimed to present an analysis of the PCTs serv...
The availability of open government data has expanded considerably in recent years. This expansion is expected to generate significant benefits not just for increasing government transparency, but also for the economy. The aim of this study is to ill...
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 emissio...
Air pollution episodes caused by particulate matter (PM) persist in and around Kraków even after the city’s ban on solid fuels. We examine how household wealth and the ongoing replacement of old heat sources with modern, energy-efficient...
The world prevalence of the two types of authorized and fraudulent transactions makes it difficult to distinguish between the two operations. The small percentage of fraudulent transactions, in turn, gives rise to the class imbalance problem. Hence,...
The rural wealth-leader is one of the 10 projects of targeted poverty alleviation in the period of poverty alleviation. As the “leading wild goose” in rural areas, the personal characteristics of the rural wealth-leader directly affect th...
Air travel accounts for a major share of individual greenhouse gas emissions, particularly for people in high-income countries. Until recently, few have reduced flying because of climate concerns, but currently, a movement for staying on the ground i...
In the modern state, the role and importance of communes is growing. They can carry out their tasks when equipped with stable and efficient sources of income. Financial resources are the basis for the operation and implementation of current and devel...
The purpose of this study was to examine the socioeconomic value of dance curricula as public education for sustainable development. To demonstrate the legitimacy of dance programming in the arts curriculum, we sought to determine which of the contin...
The current research aims to examine the credit risk determinants in Jordan’s banks. Macroeconomic factors were included to examine credit risk in commercial banks by adopting the balanced data for the examination between 2008–2019. The r...
As a result of the stadium construction wave recently observed in North America and Europe, the question of the cost-effective operation of these facilities entered the foreground. Formerly, researchers advocated that these sports facilities had no s...
The purpose of the following article is to present the situation of the energy market from a household perspective between 2010 and 2020 in selected EU countries (the group of member states which joined EU after 2004). The selected countries when joi...
Some housing researchers have criticized the United States housing subsidy scheme referred to as the Low-Income Housing Tax Credit (LIHTC) program for failing to promote better opportunities for low-income persons. In this study, therefore, we examin...
Walking is the most sustainable means of daily travel for short trip distances and is a key component of the overall transport system. This paper documents variation in walking rates among countries, cities in the same country, and in different parts...
By 2040, more than 80 million Americans will be aged ≥65, yet contemporary senior living communities still operate on a hospitality-first model developed for healthier cohorts three decades ago. This commentary argues that the next generation of s...
Micro, small, and medium-sized enterprises (MSMEs) are an essential part of economies at the national, regional, and local levels. Understanding the determinants of the development of this sector is interesting not only for researchers but also for l...