International carbon tax issues such as carbon leakage and carbon neutralization have become major topics of social concern.Based on the practical experience of carbon tax system in individual countries,this paper int...International carbon tax issues such as carbon leakage and carbon neutralization have become major topics of social concern.Based on the practical experience of carbon tax system in individual countries,this paper integrates the existing research of international carbon tax scholars to the classification and comparative analysis of international carbon tax schemes.Using a literature review approach,this dissertation mainly applies the method of qualitative analysis to explain and compare the contents of four international carbon tax options.Through the analysis and evaluation of individual countries’carbon tax practice,the two-country model is verified.Through the method of comparative analysis,the schemes are evaluated from four dimensions and an assessment is made.The difference of carbon tax among countries makes the internal policies of countries adjust accordingly with the changes of international environment,which promotes the gradual convergence of carbon tax schemes.The results intend to provide reference to further study the issue on international carbon tax.展开更多
As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax ...As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax rate have been introduced,posing increasingly severe compliance and risk challenges for multinational enterprises.Building on an analysis of the evolution and trends of international tax policy,this paper combines literature review with case study analysis to examine how multinational firms can,on a compliant basis,leverage legislative and policy tools,optimize organizational structures,and arrange transfer pricing to achieve effective tax planning.We then propose an internal control framework encompassing tax risk identification,early warning,and monitoring.Our findings indicate that by dynamically adjusting group structures,judiciously applying double non‐taxation treaties,and deploying digital monitoring systems,enterprises can significantly improve planning efficiency while reducing noncompliance costs.Finally,we offer recommendations for enhancing internal governance,strengthening cross‐border coordination,and responding to policy changes,providing both theoretical guidance and practical reference for the stable development of multinational enterprises.展开更多
This study investigates the impact of carbon tax policies on carbon emission reductions in G20 countries to support the achievement of the Net Zero Emissions target by 2060.As the G20 collectively accounts for a signi...This study investigates the impact of carbon tax policies on carbon emission reductions in G20 countries to support the achievement of the Net Zero Emissions target by 2060.As the G20 collectively accounts for a significant share of global greenhouse gas emissions,effective policy interventions in these nations are pivotal to addressing the climate crisis.The research employs the Pearson correlation test to quantify the statistical relationship between carbon tax rates and emission levels,alongside a content analysis of sustainability reports from G20 countries to evaluate policy implementation and outcomes.The results reveal a moderate yet statistically significant negative correlation(r=-0.30,p<0.05),indicating that higher carbon taxes are associated with lower emission levels.Content analysis further demonstrates that countries with high and consistently enforced carbon taxes,such as Japan and South Korea,achieve more substantial emissions reductions compared to nations with lower tax rates or inconsistent policy implementation.The findings emphasize that while carbon taxes serve as an effective instrument to internalize the social costs of carbon pollution,their impact is maximized when integrated with broader strategies,including investments in renewable energy,advancements in energy efficiency,and technological innovation.This research contributes to the understanding of carbon tax effectiveness and offers policy recommendations to strengthen fiscal measures as part of comprehensive climate action strategies toward achieving global sustainability targets.展开更多
This study aims to systematically review the various factors influencing corporate tax avoidance.Tax avoidance refers to legal strategies used to minimize tax liabilities and has become a critical issue in accounting ...This study aims to systematically review the various factors influencing corporate tax avoidance.Tax avoidance refers to legal strategies used to minimize tax liabilities and has become a critical issue in accounting and corporate governance.The study examines key determinants of tax avoidance,including firm characteristics(such as size,leverage,and multinational scale),managerial attributes,executive compensation,ownership structure,corporate social responsibility(CSR)performance,as well as the impact of regulations and legal reforms.The review findings highlight that the motivations behind tax avoidance are multifaceted,driven by the interaction of economic incentives,organizational ethics,external pressures,and public policies.Moreover,strict regulatory environments and strong CSR practices can mitigate tax avoidance behaviors,although their effectiveness is often contingent upon a firm’s cultural and political context.This study offers a comprehensive mapping of the current literature and recommends future research that integrates additional variables and broader time spans to enhance the understanding of tax avoidance behavior across different national contexts.展开更多
With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of...With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.展开更多
This study aims to analyze the influence of leverage,firm size,firm value,and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange.Tax aggressiveness has bec...This study aims to analyze the influence of leverage,firm size,firm value,and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange.Tax aggressiveness has become a critical issue in corporate financial management practices,particularly in the context of optimizing tax burdens through strategies that remain within legal boundaries.The study adopts a quantitative approach using panel data regression methods.Data processing and analysis were conducted using EViews version 12.The research sample consists of 13 technology sector companies selected through purposive sampling,with an observation period spanning five years(2019-2023),resulting in a total of 65 observations.The analysis results indicate that leverage and firm value have a negative effect on tax aggressiveness.Conversely,managerial ownership is found to have a positive effect on tax aggressiveness.Meanwhile,firm size does not show a significant influence on tax aggressiveness.展开更多
Under the dual drivers of global climate governance and carbon neutrality goals,agricultural carbon emission reduction has become a pivotal component of regional green transformation.This study focuses on Guangdong,a ...Under the dual drivers of global climate governance and carbon neutrality goals,agricultural carbon emission reduction has become a pivotal component of regional green transformation.This study focuses on Guangdong,a major province,employing the LMDI decomposition mode to systematically analyze the driving mechanis of agricultural carbon emissions.It reveals that the low ecological compensation standard,industrial path dependence,and high-carbon energy lock-in consti-tute core constraints.The research finds that the absence of ecological compensation standards and the structural imbalance of traditional subsidy policies induce diminishing marginal benefits in carbon reduction due to structural imbalances,while persistent funding shortages in low-carbon technology R&D further weaken emission reduction efficacy,exacerbating compatibility contradictions between emission policies and production practices.Through the comparison of domestic and foreign experiences,it is found that under the global wave of low-carbon transformation in agriculture,the ecological compensation optimization layer should establish a calculation system for the carbon sink value of cultivated land and differentiated compensation standards;the fiscal and taxation policy coordination layer should implement a tiered carbon tax on agricultural inputs and carbon sink pledge financing incentives.Constructing a fiscal expenditure and fiscal and taxation coordination mechanism that suits regional characteristics is the key path to resolving the contradiction between the technical economy and ecological sustainability of emission reduction.展开更多
Recently,the United States has introduced a series of tariff policies,ushering the global economic order into an era of“institutional uncertainty”.The United States has not only imposed additional tariffs on Chinese...Recently,the United States has introduced a series of tariff policies,ushering the global economic order into an era of“institutional uncertainty”.The United States has not only imposed additional tariffs on Chinese goods and expanded the tax base but also enacted targeted tariff measures in the technology sector.Additionally,it indicates a potential review of whether to suspend or terminate the United States-People’s Republic of China Income Tax Convention.In the current international economic climate,the tax treaty has moved beyond mere economic considerations to become a significant tool in international relations.This article focuses on the basic motives of the potential suspension or termination of the Income Tax Convention between China and the United States,then analyzes the multi-dimensional impacts of this change on China’s FDI,China’s outward FDI,and domestic economy in China if the tax treaty were to be suspended or terminated.Finally,it explores further the negative consequences and the challenges of the global economic governance system amid the uncertainty of tax rules.展开更多
The intersection of economic development,energy dynamics,environmental policy,and environmental sustainability presents complex challenges for European Union(EU)countries.This study investigatedthe impact of environme...The intersection of economic development,energy dynamics,environmental policy,and environmental sustainability presents complex challenges for European Union(EU)countries.This study investigatedthe impact of environmental taxes,hydroelectricity consumption,economic globalization,and gross domestic product(GDP)on the load capacity factor(LCF)in the 10 EU member countries(including Austria,Finland,France,Germany,Italy,Poland,Portugal,Slovakia,Spain,and Sweden)using data from 1995 to 2020.To ensure the reliability and validity of the data,this study applied several advanced econometric tests,including the Pesaran and Yamagata slopeheterogeneitytest,Pesaran cross-sectional dependence(CSD)test,second-generation unit root test,and Westerlund cointegration test.The data showed important statistical issues such as slope heterogeneityacross panels,CSD,mixed-orderunit root structures,and long-run associations between variables.To address these issues,we applied an augmented mean group(AMG)model as the main regression approach,andusedthe pooled mean group-autoregressive distributed lag(PMG-ARDL)method to check the robustness.Specifically,the AMG results indicate that a 1.000%rise in hydroelectricity consumptionresults in a 0.048% rise in the LCF,while a 1.000% increase in environmental taxes leads toa 0.175% increase in the LCF.Contrary to this,a 1.000% increase in economic globalization results in a 0.370% decrease in the LCF,and a 1.000% increase in GDP leads toa 0.850% decrease in the LCF.Environmental taxes have a more beneficial impact on the environment,and GDP has the most detrimental effect.The findings provide empirical evidence on the role of environmental taxes,hydroelectricity consumption,economic globalization,and GDP in driving the LCF.Additionally,the findings provide valuable information to policy-makers,academicians,and stakeholders shaping energy and environmental policies in the 10 EU member countries.展开更多
Vietnam has recently become a major draw for foreign investment,especially from Chinese firms.This can be attributed to its booming economy,strategic location,and increasingly favorable investment policies.This analys...Vietnam has recently become a major draw for foreign investment,especially from Chinese firms.This can be attributed to its booming economy,strategic location,and increasingly favorable investment policies.This analysis explores how Vietnam's tax incentives enhance its appeal to foreign investors,focusing on the varied regional and industry-specific effects of corporate income tax incentives.Research reveals Vietnam has significantly boosted its attractiveness to foreign investment by steadily lowering corporate income tax rates—from 25%-45%in the 1990s to a flat 20%by 2016.It also implemented differentiated incentives,including a 10%tax rate in economic zones,along with periods of tax exemption and reduction.At the regional level,tax incentives in economic zones,high-tech parks,and less developed areas have effectively guided Foreign Direct Investment(FDI).However,the impact of these policies has waned in more established regions like Ho Chi Minh City.Across industries,targeted tax exemptions and reductions in high-tech,environmental protection,and infrastructure sectors have successfully spurred industrial advancement.Nonetheless,challenges such as intricate tax regulations,varying local interpretations,and global tax reforms like the OECD global minimum tax introduce compliance risks and policy uncertainties.This research empirically confirms a positive link between tax incentives and inflows of foreign investment,as well as Gross Regional Domestic Product(GRDP).It also highlights the critical need to dynamically balance policy benefits and associated risks.This study offers a theoretical framework for foreign enterprises to refine their investment strategies in Vietnam.It also provides valuable insights for other Southeast Asian nations developing competitive tax policies.展开更多
This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementati...This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.展开更多
As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into th...As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services.展开更多
This study aims to develop a system dynamic(SD)forecasting model based on the STIRPAT model to forecast the effect of an IDR 30 per kg CO_(2)e carbon tax on carbon emissions,estimate future carbon emissions under ten ...This study aims to develop a system dynamic(SD)forecasting model based on the STIRPAT model to forecast the effect of an IDR 30 per kg CO_(2)e carbon tax on carbon emissions,estimate future carbon emissions under ten scenarios,without and with the carbon tax,and estimate the environmental Kuznets curve(EKC)to predict Indonesia’s carbon emission peak.Carbon emission drivers in this study are decomposed into several factors,namely energy structure,energy intensity,industrial structure,GDP per capita,population,and fixed-asset investment.This study included nuclear power utilization starting in 2038.The research gaps addressed by this study compared to previous research are(1)use of the ex-ante approach,(2)inclusion of nuclear power plants,(3)testing the EKC hypothesis,and(4)contribution to government policy.The simulation results show that under the carbon tax,carbon emissions can be reduced by improving renewable energy structures,adjusting industrial structures to green businesses,and emphasizing fixed asset investment more environmentally friendly.Moreover,the result approved the EKC hypothesis.It shows an inverse U-shaped curve between GDP per capita and CO_(2)emissions in Indonesia.Indonesia’s fastest carbon emission peak is under scenario seven and is expected in 2040.Although an IDR 30 per kg CO_(2)e carbon tax and nuclear power will take decades to reduce carbon emissions,the carbon tax can still be a reference and has advantages to implement.This result can be a good beginning step for Indonesia,which has yet to gain experience with a carbon tax that can be implemented immediately and is helpful to decision-makers in putting into practice sensible measures to attain Indonesia’s carbon emission peaking.This research provides actionable insights internationally on carbon tax policies,nuclear energy adoption,EKC dynamics,global policy implications,and fostering international cooperation for carbon emission reductions.展开更多
Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of cons...Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of consumption tax,and increase the profits of enterprises.This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects:the scope of tax collection,the basis of tax calculation,and the tax rate.展开更多
文摘International carbon tax issues such as carbon leakage and carbon neutralization have become major topics of social concern.Based on the practical experience of carbon tax system in individual countries,this paper integrates the existing research of international carbon tax scholars to the classification and comparative analysis of international carbon tax schemes.Using a literature review approach,this dissertation mainly applies the method of qualitative analysis to explain and compare the contents of four international carbon tax options.Through the analysis and evaluation of individual countries’carbon tax practice,the two-country model is verified.Through the method of comparative analysis,the schemes are evaluated from four dimensions and an assessment is made.The difference of carbon tax among countries makes the internal policies of countries adjust accordingly with the changes of international environment,which promotes the gradual convergence of carbon tax schemes.The results intend to provide reference to further study the issue on international carbon tax.
文摘As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax rate have been introduced,posing increasingly severe compliance and risk challenges for multinational enterprises.Building on an analysis of the evolution and trends of international tax policy,this paper combines literature review with case study analysis to examine how multinational firms can,on a compliant basis,leverage legislative and policy tools,optimize organizational structures,and arrange transfer pricing to achieve effective tax planning.We then propose an internal control framework encompassing tax risk identification,early warning,and monitoring.Our findings indicate that by dynamically adjusting group structures,judiciously applying double non‐taxation treaties,and deploying digital monitoring systems,enterprises can significantly improve planning efficiency while reducing noncompliance costs.Finally,we offer recommendations for enhancing internal governance,strengthening cross‐border coordination,and responding to policy changes,providing both theoretical guidance and practical reference for the stable development of multinational enterprises.
文摘This study investigates the impact of carbon tax policies on carbon emission reductions in G20 countries to support the achievement of the Net Zero Emissions target by 2060.As the G20 collectively accounts for a significant share of global greenhouse gas emissions,effective policy interventions in these nations are pivotal to addressing the climate crisis.The research employs the Pearson correlation test to quantify the statistical relationship between carbon tax rates and emission levels,alongside a content analysis of sustainability reports from G20 countries to evaluate policy implementation and outcomes.The results reveal a moderate yet statistically significant negative correlation(r=-0.30,p<0.05),indicating that higher carbon taxes are associated with lower emission levels.Content analysis further demonstrates that countries with high and consistently enforced carbon taxes,such as Japan and South Korea,achieve more substantial emissions reductions compared to nations with lower tax rates or inconsistent policy implementation.The findings emphasize that while carbon taxes serve as an effective instrument to internalize the social costs of carbon pollution,their impact is maximized when integrated with broader strategies,including investments in renewable energy,advancements in energy efficiency,and technological innovation.This research contributes to the understanding of carbon tax effectiveness and offers policy recommendations to strengthen fiscal measures as part of comprehensive climate action strategies toward achieving global sustainability targets.
文摘This study aims to systematically review the various factors influencing corporate tax avoidance.Tax avoidance refers to legal strategies used to minimize tax liabilities and has become a critical issue in accounting and corporate governance.The study examines key determinants of tax avoidance,including firm characteristics(such as size,leverage,and multinational scale),managerial attributes,executive compensation,ownership structure,corporate social responsibility(CSR)performance,as well as the impact of regulations and legal reforms.The review findings highlight that the motivations behind tax avoidance are multifaceted,driven by the interaction of economic incentives,organizational ethics,external pressures,and public policies.Moreover,strict regulatory environments and strong CSR practices can mitigate tax avoidance behaviors,although their effectiveness is often contingent upon a firm’s cultural and political context.This study offers a comprehensive mapping of the current literature and recommends future research that integrates additional variables and broader time spans to enhance the understanding of tax avoidance behavior across different national contexts.
文摘With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.
文摘This study aims to analyze the influence of leverage,firm size,firm value,and managerial ownership on tax aggressiveness in technology sector companies listed on the Indonesia Stock Exchange.Tax aggressiveness has become a critical issue in corporate financial management practices,particularly in the context of optimizing tax burdens through strategies that remain within legal boundaries.The study adopts a quantitative approach using panel data regression methods.Data processing and analysis were conducted using EViews version 12.The research sample consists of 13 technology sector companies selected through purposive sampling,with an observation period spanning five years(2019-2023),resulting in a total of 65 observations.The analysis results indicate that leverage and firm value have a negative effect on tax aggressiveness.Conversely,managerial ownership is found to have a positive effect on tax aggressiveness.Meanwhile,firm size does not show a significant influence on tax aggressiveness.
基金Financial support from Guangdong Science and Technology(20230505)Guangdong Provincial Philosophy and Social Science Planning Project(GD20SQ25)Guangdong Provincial Special Fund for Science and Technology Innovation Strategy in 2024(Cultivation of College Students’Science and Technology Innovation)(pdjh2024a391)during preparation of this manuscript.
文摘Under the dual drivers of global climate governance and carbon neutrality goals,agricultural carbon emission reduction has become a pivotal component of regional green transformation.This study focuses on Guangdong,a major province,employing the LMDI decomposition mode to systematically analyze the driving mechanis of agricultural carbon emissions.It reveals that the low ecological compensation standard,industrial path dependence,and high-carbon energy lock-in consti-tute core constraints.The research finds that the absence of ecological compensation standards and the structural imbalance of traditional subsidy policies induce diminishing marginal benefits in carbon reduction due to structural imbalances,while persistent funding shortages in low-carbon technology R&D further weaken emission reduction efficacy,exacerbating compatibility contradictions between emission policies and production practices.Through the comparison of domestic and foreign experiences,it is found that under the global wave of low-carbon transformation in agriculture,the ecological compensation optimization layer should establish a calculation system for the carbon sink value of cultivated land and differentiated compensation standards;the fiscal and taxation policy coordination layer should implement a tiered carbon tax on agricultural inputs and carbon sink pledge financing incentives.Constructing a fiscal expenditure and fiscal and taxation coordination mechanism that suits regional characteristics is the key path to resolving the contradiction between the technical economy and ecological sustainability of emission reduction.
基金supported by“the Fundamental Research Funds for the Central Universities”,China Foreign Affairs under Grant Number 3162015ZYKD04.
文摘Recently,the United States has introduced a series of tariff policies,ushering the global economic order into an era of“institutional uncertainty”.The United States has not only imposed additional tariffs on Chinese goods and expanded the tax base but also enacted targeted tariff measures in the technology sector.Additionally,it indicates a potential review of whether to suspend or terminate the United States-People’s Republic of China Income Tax Convention.In the current international economic climate,the tax treaty has moved beyond mere economic considerations to become a significant tool in international relations.This article focuses on the basic motives of the potential suspension or termination of the Income Tax Convention between China and the United States,then analyzes the multi-dimensional impacts of this change on China’s FDI,China’s outward FDI,and domestic economy in China if the tax treaty were to be suspended or terminated.Finally,it explores further the negative consequences and the challenges of the global economic governance system amid the uncertainty of tax rules.
文摘The intersection of economic development,energy dynamics,environmental policy,and environmental sustainability presents complex challenges for European Union(EU)countries.This study investigatedthe impact of environmental taxes,hydroelectricity consumption,economic globalization,and gross domestic product(GDP)on the load capacity factor(LCF)in the 10 EU member countries(including Austria,Finland,France,Germany,Italy,Poland,Portugal,Slovakia,Spain,and Sweden)using data from 1995 to 2020.To ensure the reliability and validity of the data,this study applied several advanced econometric tests,including the Pesaran and Yamagata slopeheterogeneitytest,Pesaran cross-sectional dependence(CSD)test,second-generation unit root test,and Westerlund cointegration test.The data showed important statistical issues such as slope heterogeneityacross panels,CSD,mixed-orderunit root structures,and long-run associations between variables.To address these issues,we applied an augmented mean group(AMG)model as the main regression approach,andusedthe pooled mean group-autoregressive distributed lag(PMG-ARDL)method to check the robustness.Specifically,the AMG results indicate that a 1.000%rise in hydroelectricity consumptionresults in a 0.048% rise in the LCF,while a 1.000% increase in environmental taxes leads toa 0.175% increase in the LCF.Contrary to this,a 1.000% increase in economic globalization results in a 0.370% decrease in the LCF,and a 1.000% increase in GDP leads toa 0.850% decrease in the LCF.Environmental taxes have a more beneficial impact on the environment,and GDP has the most detrimental effect.The findings provide empirical evidence on the role of environmental taxes,hydroelectricity consumption,economic globalization,and GDP in driving the LCF.Additionally,the findings provide valuable information to policy-makers,academicians,and stakeholders shaping energy and environmental policies in the 10 EU member countries.
文摘Vietnam has recently become a major draw for foreign investment,especially from Chinese firms.This can be attributed to its booming economy,strategic location,and increasingly favorable investment policies.This analysis explores how Vietnam's tax incentives enhance its appeal to foreign investors,focusing on the varied regional and industry-specific effects of corporate income tax incentives.Research reveals Vietnam has significantly boosted its attractiveness to foreign investment by steadily lowering corporate income tax rates—from 25%-45%in the 1990s to a flat 20%by 2016.It also implemented differentiated incentives,including a 10%tax rate in economic zones,along with periods of tax exemption and reduction.At the regional level,tax incentives in economic zones,high-tech parks,and less developed areas have effectively guided Foreign Direct Investment(FDI).However,the impact of these policies has waned in more established regions like Ho Chi Minh City.Across industries,targeted tax exemptions and reductions in high-tech,environmental protection,and infrastructure sectors have successfully spurred industrial advancement.Nonetheless,challenges such as intricate tax regulations,varying local interpretations,and global tax reforms like the OECD global minimum tax introduce compliance risks and policy uncertainties.This research empirically confirms a positive link between tax incentives and inflows of foreign investment,as well as Gross Regional Domestic Product(GRDP).It also highlights the critical need to dynamically balance policy benefits and associated risks.This study offers a theoretical framework for foreign enterprises to refine their investment strategies in Vietnam.It also provides valuable insights for other Southeast Asian nations developing competitive tax policies.
文摘This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.
文摘As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services.
基金funded by the DRTPM of the Indonesian Ministry of Education and Culture with contract number 15455/UN19.5.1.3/AL04.2023.
文摘This study aims to develop a system dynamic(SD)forecasting model based on the STIRPAT model to forecast the effect of an IDR 30 per kg CO_(2)e carbon tax on carbon emissions,estimate future carbon emissions under ten scenarios,without and with the carbon tax,and estimate the environmental Kuznets curve(EKC)to predict Indonesia’s carbon emission peak.Carbon emission drivers in this study are decomposed into several factors,namely energy structure,energy intensity,industrial structure,GDP per capita,population,and fixed-asset investment.This study included nuclear power utilization starting in 2038.The research gaps addressed by this study compared to previous research are(1)use of the ex-ante approach,(2)inclusion of nuclear power plants,(3)testing the EKC hypothesis,and(4)contribution to government policy.The simulation results show that under the carbon tax,carbon emissions can be reduced by improving renewable energy structures,adjusting industrial structures to green businesses,and emphasizing fixed asset investment more environmentally friendly.Moreover,the result approved the EKC hypothesis.It shows an inverse U-shaped curve between GDP per capita and CO_(2)emissions in Indonesia.Indonesia’s fastest carbon emission peak is under scenario seven and is expected in 2040.Although an IDR 30 per kg CO_(2)e carbon tax and nuclear power will take decades to reduce carbon emissions,the carbon tax can still be a reference and has advantages to implement.This result can be a good beginning step for Indonesia,which has yet to gain experience with a carbon tax that can be implemented immediately and is helpful to decision-makers in putting into practice sensible measures to attain Indonesia’s carbon emission peaking.This research provides actionable insights internationally on carbon tax policies,nuclear energy adoption,EKC dynamics,global policy implications,and fostering international cooperation for carbon emission reductions.
文摘Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of consumption tax,and increase the profits of enterprises.This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects:the scope of tax collection,the basis of tax calculation,and the tax rate.
