153 Results Found

The European Union (EU) relies heavily on voluntary tax compliance, yet evidence on how tax literacy (TL) and tax education (TE) relate to tax morale (TM) and voluntary tax compliance or compliance intentions (VTC) remains fragmented across partly di...

Taxation is the key source of revenue for most developing countries in the world. Despite their reliance on taxes, most governments confront comparable revenue collection issues. For instance, Malaysia had the fourth lowest tax ratio among Asian and...

Ecological evidence suggests that neighborhoods with more tax foreclosures also have more adverse birth outcomes. However, whether neighborhood-level tax foreclosures impact individual-level risk for adverse birth outcomes is unknown. We assessed whe...

Governments worldwide cannot collect the required tax revenue for their planned activities. This study aims to assess how inefficient VAT audit function and related factors affect tax revenue performance in Amhara Region, Ethiopia. The study used pri...

Combating child poverty is desirable to ensure equality of opportunities across children, as well as fostering the sustainability of the societal well-being for future generations. This paper focuses on the study of child poverty in the 28 Member Sta...

In economic literature, the relationship between entrepreneurship and economic growth has been widely discussed for some time now. In addition to the different theoretical approaches, a considerable amount of empirical works in recent decades have so...

The impact of the climate change response on the labour market is an important question for policymakers, while the net positive effect of green policies on the labour market is seen as one of the arguments in favour of a green transition. This is pa...

This paper aims to assess the level of financial and tax literacy among the resident population in Portugal, as well as to evaluate their perception of existing public measures in this field. Financial literacy is a key pillar for individual developm...

Period poverty refers to the lack of access to or affordability of menstrual hygiene supplies such as sanitary products and the inaccessibility of washing facilities, waste disposal and educational materials. Period poverty can significantly affect m...

Despite a growing body of evidence showing that sugar-sweetened beverage (SSB) taxes nudge consumers away from SSBs, we lack an understanding of people’s awareness and perceptions of SSB taxes and whether tax awareness and perceptions differ based on...

This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers’ behavior, including perception towards taxation, ethics, evasion, and public aware...

In the aftermath of the COVID pandemic, the long-term sustainability of state budgetary expenses is intimately connected to tax compliance. The new solidarity tax is one of the policies designed to help. In the Czech Republic, solidarity tax, introdu...

Family forest owners (FFOs) control a majority of private forestland in the United States and have widely diverse ownership and management objectives. Many FFOs manage their holdings for timber production and, thus, are concerned with issues such as...

The paper focuses on analysing the current tax behaviour of Slovak citizens and their inclination to tax evasion. Inclination to tax evasion is defined in this research based on respondents’ answers to questions focused on their tax morale. The...

This study examines the factors influencing tax decision-making from the perspectives of income and sales auditors in Jordan. It explores how internal and external factors shape auditing processes and compliance. Using a sample of 215 tax auditors fr...

Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to suppo...

This study investigates the structural characteristics, annual trends, and qualitative rationales underlying modified audit opinions issued within the independent audit reports of Turkish banks between 2022 and 2025. Utilizing a formal content analys...

The tax dynamics and commercial structure of the cantons of Guayaquil and Milagro (2017–2025) were analysed using Partial Triadic Analysis (PTA) based on official administrative data from the Internal Revenue Service (SRI) in Ecuador. The resul...

The quality of the ecological environment is related to people’s health and quality of life, and is a prerequisite for happiness. This paper uses data from the 2019 Chinese Social Survey(CSS) and matches it with green tax data of 30 provinces a...

The paper investigates tourists’ willingness to pay (WTP) an increased tourist tax to support the development of accessible tourism. To achieve the research objective, a structured survey was conducted among 452 tourists who spent their holiday...

The rapid diffusion of electric vehicles (EVs) is weakening the conventional fuel tax base, creating new challenges for transport-energy taxation. Although South Korea does not currently tax EV charging electricity, such taxation is becoming increasi...

This research conducts a comparative study of the economic growth and income distribution effects of consumption and comprehensive income taxes by introducing them into an endogenous economic growth model with human capital formation. We obtained the...

Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships betwe...

Auditing stands to be a strong enforcement mechanism in bringing tax compliance, safeguards public revenue and is strongly influenced by communication between auditors and audited taxpayers. This present work studied the opinions of auditors of the a...

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 examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent t...

The aim of this work is to design a multiobjective model to explain the behavior among military expenditures (MEs), the human development index, and the global peace index in countries belonging to the North Atlantic Treaty Organization (NATO) for th...

University students should be informed about sugar-sweetened beverages (SSBs). Given the high consumption level of SSBs in Saudi Arabia, this study aims to examine the knowledge, attitudes, and practices related to SSBs and taxes. This cross-sectiona...

This study examined the relationship between the receipt of COVID-19 child tax credit and adult mental health problems in the United States, and we explored whether and the extent to which a wide range of spending patterns of the credit—15 patt...

Our paper focuses on the tax progressivity and nonreligion in central and eastern Europe using an example of the Czech Republic, one of the most atheistic countries in the world. Religion might imply formal affiliation with a certain confession or ac...

One of the factors impeding the decline in poverty in Indonesia is the government’s lack of attention to the need to reduce income inequality. Fiscal policy and economic growth can effectively reduce poverty by lowering income inequality, so th...

This study empirically analysed the class ruling at two South African universities. The principles underpinning the Canons of Taxation, Consumption Theory, and the Principle of Neutrality were reviewed as analytical benchmarks. The literature review...

Administrations mandated to adopt audit technologies frequently achieve formal compliance while sustaining persistent gaps between policy and operational practice, a pattern that individual-level technology acceptance models cannot explain. This theo...

The Tax Cuts and Jobs Act of 2017 contains yet another assault on higher education in its unprecedented tax on private university endowment income. This paper argues, first, that this and other attacks should not be seen as anti-intellectual efforts...

This paper develops a quantitative partial-equilibrium overlapping-generations model to study how private tutoring regulation affects human capital formation, household welfare, educational inequality, and intergenerational mobility. The analysis is...

This study addresses the critical issue of Food Waste (FW) across the 27 European Union (EU) member states by investigating its correlation with key socio-economic and environmental factors. Utilizing panel data regression with a fixed-effects model,...

Background: In May 2023, Ghana implemented a 20% ad valorem tax on bottled water and sweet beverages (SBs), replacing a 17.5% tax; sachet water remained untaxed. The effect on low-income consumers’ purchasing decisions and consumption patterns...

Background/Objectives: In a context characterized by persistent vaccine hesitancy, shifting mandates, and stagnating immunization coverage rates, novel policy tools may be required to bolster immunization coverage in the United States. We conducted a...

Consumption of sugar-sweetened beverages (SSBs) contributes to the risk of developing overweight and obesity in children and adults. Thus, reducing free sugar is a globally recognized public health priority. The implementation of a sugar tax is one w...

Addressing environmental issues has been a significant challenge. Malaysia is one of the fastest-growing countries in terms of economic, social, and land use development but high in CO₂ emission rates. The introduction of a carbon tax is seen to redu...

Grid-cell data are increasingly used in research due to the growing availability and accessibility of remote sensing products. However, grid-cell data often fails to represent the actual decision-making unit, leading to biased estimates in socio-econ...

This research is situated within the Irish tertiary educational space between Higher Education and Further Education and Training. This research is set in the Literacy Development Centre (LDC), South-East Technological University (SETU), the Higher E...

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...

This study examines whether the relationship between provincial fiscal revenue and expenditure measures and grain production in China is nonlinear. Using a balanced panel of 31 provinces from 2007 to 2021, we analyze major revenue-side and expenditur...

This study explores how perceived proximity to environmental threats influences pro-environmental behaviors in South Korea. We find that individuals are more likely to engage in environmentally friendly actions, such as reducing their standard of liv...

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...

No research has been conducted to explore the variables associated with healthcare providers’ (HCPs) knowledge and attitudes toward the human papillomavirus vaccine (HPV) since the vaccine was approved for free use in some Chinese cities. In Sh...

Reducing high-calorie food and beverages consumption is a multi-dimensional challenge spanning agriculture to food marketing. Adverse health effects resulting from sugar-sweetened beverages such as obesity, diabetes, cardiovascular disease or dental...

Education is considered an investment in human capital that is gained at the cost of knowledge acquisition. This cost is borne by the beneficiary along with subsidy provided by the government, if any, that is mainly collected through tax revenues. Th...

The present study analyzed the impact of corporate social responsibility (CSR) reporting on the financial performance of Indian companies. It used secondary data from 50 manufacturing companies over the period of fiscal years 2011 to 2017. The result...