Analysis and Innovative Strategies of Tax Preferential Policies to Promote the Sustainable Development of Small-Scale Individual Businesses

This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally,aiming to reveal the advantages and disadvantages of the current system.After examining the impact of these tax preferential policies on the economic status of individual business owners and the broader social economy,this article proposes a set of innovative tax preferential strategies based on theoretical foundations.By developing these innovative strategies and clarifying their implementation paths,the aim is to promote the sustainable and healthy development of small-scale individual businesses,thereby fostering comprehensive socio-economic progress.The conclusion of this study not only summarizes policy recommendations with practical significance but also provides theoretical support for the optimization and innovation of future related systems.

The "Three Party" Predicament and Strategy Research of Enterprises' R&D Expenditure Tax Motivation Policy Implementation

In the age of information economy, the deduction policy of enterprises' R&D expenditure plays an important role in encouraging technology company to innovate and promoting the technology. However, with the deepening of policy implementation, the main subjects, science and technology department, tax department, and technology company, are having some problems, which has a negative impact on the implementation of the deduction policy.This paper reorganizes the main policy of enterprises' R&D expenditure deduction and analyses the reality that "three party" are facing, then gives some advice to the regulation of R&D expenditure deduction policy.

The Effect of Tax as an Instrument of Fiscal Policy in Kosovo

This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in general. This paper also addresses the impact of those policies in maintaining the social equilibrium of a population and economic stability of the country. Applied tax policies in Kosovo have been aimed more at maintaining a stable fiscal and budgetary policy. Based on the analysis of real cases of Kosovo tax laws and their impact on particular businesses, this paper will demonstrate how tax policies applied in Kosovo have given less attention to the need of economic development, which should have been reflected through promoting the development of domestic production, reduction of unemployment, and reduction of the high trade deficit. Empirical evidence from this analysis is discussed, conclusions are derived, and the recommendations of this paper are provided.

The Spatial Effect of Green Tax Policy on Energy Efficiency: Evidence from China

Based on the 30 provinces(cities,autonomous regions)panel data of China from 2007 to 2016,this paper establishes a Spatial Durbin Model to explore the spatial effects of green tax policies in broad and narrow sense on energy efficiency.The results show that:(1)China's provincial energy efficiency has significant spatial correlation.(2)the relationship between the intensity of narrow sense green tax policy and the energy efficiency of the surrounding areas is an inverted U-shaped curve.(3)the relationship between the generalized green tax policy intensity and the energy efficiency of the surrounding areas is a U-shaped curve.

The analysis of tax policy based on Kim Gordon model

Economic decide taxes and taxes have an adverse effect on the economy. To achieve a sustained development of economy, we must require the taxes which are closely related to economy meet the requirements of its own development. That is tax receipts raised by government meeting functional needs as much as possible, while reducing the facts that will damage the future needs and development of economy. Therefore, we need to analyze various factors that affect revenue. If we make a very good understanding on how structure impacting on tax revenues, that will help us to use policy tools tax making impacts on revenue and optimize the structure of the tax. For this theme, many domestic scholars have done correlation research, and their research paper provides a good reference, but we believe their research can be further refined. Through theoretical analysis, we can select appropriate indicators letting tax revenue to be explained variable. Each possible influencing factor of tax revenues establish measurement model for explaining variable using stepwise regression models, and make a rigorous statistical test on the model. On the base of fully proving the effectiveness of the model, we can make relevant economic analysis.

A Study on the Tax Policy to Promote the Development of Financial Leasing

With the economic development and financial product innovation, financial leasing more and more countries attention. China is faced with the transformation of economic development model, the upgrading of international status, the development of financial leasing imperative. On the one hand, financial leasing will help China to continuously improve its technological level and continuously upgrade its production equipment. On the other hand, financial leasing will help the development of small and medium-sized enterprises. providing a simple and convenient channel for SME investment and financing, Economic vitality, ease of employment pressure. The purpose of this paper is to point out the problems existing in the finance leasing taxation, draw lessons from the international experience and put forward the suggestions to improve the financial leasing in a rapid, healthy and orderly manner and make a great contribution to the economic construction.

IN THE GREEN CLASSROOM-TAX POLICY OF ENVIRONMENTAL TAX RULES AND INCENTIVES:NEW DIRECTIONS IN TEACHING AND RESEARCH

There is no shortage of tax rules that address energy and natural resources in some manner.There are taxes on most types of fuel,tax credits for energy saving devices,and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters.In addition,numerous proposals are offered annually by lawmakers at the federal,state and local levels that also address conservation,energy and innovation in conservation and energy-efficiencies.How do we know if existing rules and proposals are appropriate for a tax system?Principles of good tax policy can be applied to them to identify strengths,weaknesses and how to improve the rules and proposals.This article explains the principles of good tax policy,provides an example of their application and makes several sugges-tions of how this type of analysis can be incorporated into any classroom learning on green building topics.This exercise is not only for students with tax knowledge,but also engineers,scientists,architects,environmentalists,as well as everyone in our roles of citizen and voter.

Study on the Emission Reduction Effect of Environmental Protection Tax—An Empirical Study Based on the Change of Pollution Charge Standard in China?

This paper reflects the actual effect of China’s environmental protection tax by empirically analyzing the environmental effect of the emission fee, in order to provide reference for China’s environmental tax reform. Based on the traditional environmental “Kuznets” model, the factor of environmental tax is added to verify the effect of environmental governance of environmental tax. The results show that: 1) the improvement of sulfur dioxide emission charge standard can effectively inhibit industrial sulfur dioxide emission, which verifies the existence of environmental effect of pollution levy policies. 2) The improvement of sewage charge standard has better inhibitory effect on sulfur dioxide emission per unit GDP than on sulfur dioxide emission. 3) There is regional heterogeneity in the “emission reduction” effect of sulfur dioxide emission charges in the eastern, central and western regions of China. Pollutants should be taxed differently according to regional differences. 4) Economic growth and sulfur dioxide emission show an inverted “U” shape, China is still in the stage before the inflection point of EKC. Economic growth still takes environmental damage as the cost, and the “emission reduction” effect of technological progress is not ideal, which reveals the urgency of increasing technological development in the field of green environmental protection under the current situation.

Taxpayers Fraudulent Behavior Modeling The Use of Datamining in Fiscal Fraud Detecting Moroccan Case

The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.

A study on the design of a hybrid policy for carbon abatement

A necessary way to mitigate global warming is carbon reduction, which the international community is now actively promoting. China has committed a target goal for carbon reduction to the international society, and has devoted a great effort toward researching the impact of related policies. Carbon taxation and carbon trading are the two main mechanisms to advocate carbon abatement, which many countries have been using. Each of these two mechanisms possesses advantages and disadvantages, and an appropriate combination of them can make best use of their advantages while bypassing their disadvantages, creating a superior mechanism. In our opinion, the main differences between these two mechanisms are that carbon taxation has a lower institution cost(consisting of the related infrastructural investment and the regulation cost,etc), and is easier to operate, but lacks the flexibility in response to variations of market conditions. However, this flexibility is just the origin of risk, which increases the difficulty for firms in their decision of carbon abatement and is an indirect way to incentivize carbon abatement, compared to carbon trading, which has a more direct effect in carbon reduction. Based on the above observation, we present a hybrid mechanism of carbon abatement, which is an organized combination of carbon taxation and carbon trading. It consists of two parts: first, the carbon taxation, which has a progressive tax rate, second, the carbon trading. Small firms will only pay the carbon tax, while large firms, will first need to get the initial carbon emission quotas by some way, and then trade it in the carbon market if necessary. For firms with extra emissions,they will receive a punishment according to a high carbon tax rate. This hybrid policy considers the equity between different firms in carbon emission rights as well as the efficiency of the mechanism while decreasing the risk level for firms in the carbon emission decision, making it superior to the two previous policies. We also analyze the feasibility of this hybrid policy in China,address some important issues in the implementation of this hybrid policy in China and present the relevant suggestions. The discussion in this paper can serve as a reference to the government in the decision of carbon policies.

Models of Tax Planning Simulation: The Case of Greece

This paper highlights the timeless failure of the tax system in Greece despite its continuous reform, addressing the study of tax evasion phenomenon with a different approach. The study aims to identify socio-psychological characteristics and attitudes that affect the study of tax behavior using the mathematical research of linear models for tax policy and to assess tax behavior with simulation models, where state reform, tax reform and fiscal restructuring—along with social consensus, transparency and fair taxation—are control parameters. The survey involved 320 taxpayers from the entire Greek territory. Mathematical study using linear analysis showed that a linear model integrates fiscal, social and psychological factors are significantly better in representing tax behavior, lowering tax evasion. Specifically, a main futures model is bettering the tax behavior (R2 = 0.237) improving the tax revenues. These results plainly infer the conclusion that tax behavior in Greece might affected by fiscal, social and psychological factors.

Tax Education:Balance Between Direct and Indirect Taxation,Establishment of the OECD and Examination of Its Application to the Tax Rates of Greece

The purpose of this paper is the analysis and interpretation of taxation(direct-indirect)in the context of Tax Education,as well as the promotion of social justice involved in direct taxes as opposed to indirect.Initially,a theoretical approach is taken to the general concepts and principles that govern tax law.Then the Greek tax and fiscal system is presented,in combination with the harmonization of tax legislation under EU(Community)law in accordance with the OECD(Organization for Economic Cooperation and Development)directives.Reference is made to those characteristics that demonstrate the incorporation of the Agency’s directives so far.Any future modification or reform of the national tax system should incorporate the fundamental principles of national tax policy but also be in line with OECD principles and guidelines.Further implementation of the Agency’s recommendations will shift the balance between direct and indirect taxation,leading to the strengthening of the former and the reduction of the latter.Direct taxes have been rising steadily in recent decades compared to indirect taxes,especially in developed countries.The main reason is that direct taxation is socially fair and efficient.Any future modification or reform of the national tax system should incorporate the fundamental principles of national tax policy but also be in line with OECD principles and guidelines.Further implementation of the Agency’s recommendations will shift the balance between direct and indirect taxation,leading to the strengthening of the former and the reduction of the latter.Direct taxes have been rising steadily in recent decades compared to indirect taxes,especially in developed countries.The main reason is that direct taxation is socially fair and efficient.

The Effect of Foreign Direct Investment on Air Pollution in the Economic Community of West African States region: What Influence Does Tax Expenditure Have?

Air pollution is one of the crucial environmental challenges facing the countries of the Economic Community of West African States (ECOWAS). The objective of this paper is to examine the effect of an attractive tax policy on the relationship between Foreign Direct Investment (FDI) and air pollution in ECOWAS region over the period 2000 to 2019. By using the Ordinary Least Squares (OLS) method and panel data analyses (fixed effects and random effects), the results show that, in general, FDI does not have a significant effect on air pollution in the region. However, closer analysis reveals that an interaction between FDI and an attractive tax policy has a negative effect on air quality, leading to an increase in air pollution. Thus, companies attracted by tax incentives may not meet rigorous environmental standards. These results highlight the importance for policymakers to balance economic incentives with environmental protection in ECOWAS. Attractive tax policies can stimulate investment, but they must be designed in a way that encourages environmentally friendly practices, thereby helping to improve air quality in the region.

Foreign-Related Tax Policy and Regime and Its Tendency of Development

China’s foreign--related tax system was established and developed in theprocess of deepening the reform and opening to the outside world begin-ning in 1979. Since the Third Plenary Session of the Eleventh CentralCommittee of the Chinese Communist Party, to meet the demands of thenew situation of opening to the outside world, several laws were promul-

The Distributional Impacts of Fiscal Consolidation in Uganda

While Uganda is considered to be at low risk of debt distress,the stagnant tax effort and large planned capital expenditures might significantly alter this position.This paper employs the Dynamic Stochastic General Equilibrium(DSGE)model to examine tax design issues that arise in addressing debt increases.The results suggest that Uganda may improve it debt position by permanently increasing tax rates by 5%point.However,an increase of consumption tax rates(Value Added Tax(VAT)and Excise)by this magnitude to meet debt reduction is found to be relatively more distortionary affecting consumption,especially for the poor households,in both the short and long run leading to large temporary reductions in the Gross Domestic Product(GDP).

Preferential Policy and Tax Regulations Income Tax of Enterprises and Local Income Tax

*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the following three years. A choice between the two may be decided by the said enterprises. **Service industry, those enterprises with a foreign capital of more than US$5 million shall be exempt from the tax

Analysis of Oil & Gas Policies in the World's Major Countries

In recent years, due to low oil prices, resource countries have been carrying out oil & gas industry reforms and accelerating structural reform of their energy industry. At the supply side, taxes have been reduced; at the comsumption side, taxes are on the rise. These resource countries have also opened up their oil and gas sectors in the hopes of attracting more domestic and foreign capital. With the Paris Agreement coming into effect in 2016, green and low-carbon development has become the consensus of global energy development. Although the development of clean energy has currently slowed down because of low oil prices, clean energy will be the world's common direction of development in the long run. Currently, countries continue to support the development of clean energy, although the manners of their support are changing.

Policy Orientation of China Consumption Tax Reform in Ecological Civilization

The consumption tax reform is not only an important point of the construction of ecological civilization,but also a livelihood project related to the vital interests of consumers in China,which has aroused a heated discussion.Current popular ideas and plans of the consumption tax reform are directly moved by the developed countries.Therefore,it is bound to lack the support of the people.It is not adverse to the construction of ecological civilization and not conductive to the great rejuvenation of the Chinese dream.In the era of ecological civilization,the reform of the consumption tax needs to adopt the system thinking,taking into account multiple aspects of China’s tax system construction,tax fairness and environmental protection.Only by adjusting the taxation scope,refining the rate and perfecting tax link,etc.from overall thinking can the reform be successful.

Design and impact estimation of a reform program of China's tax and fee policies for low-grade oil and gas resources

With China＇s rapid economic development,it is important to formulate reasonable and feasible tax and fee policies to promote the development and utilization of low-grade oil and gas resources to guarantee China＇s energy supply security.In this paper,by analyzing major problems of China＇s current tax and fee policies for oil and gas resources,a reform program for low-grade oil and gas resources is designed from the aspects of tax/fee items and tax/fee rates.The impacts of this reform program on China and China＇s oil companies during the ＂Twelfth Five-Year Plan＂ are investigated according to the related data in 2008.The results show that the proposed tax and fee reform program will lower the tax burden of oil companies,promote the development of low-grade oil and gas resources,and increase China＇s GDP and national fiscal revenue.Besides that,it will bring positive social effects by increasing employment opportunities.

Tax Cuts and Fee Reduction Will Provide More Policy Bonuses

'This year we will put more efforts in to tax cuts and fee reductions, to lower the VAT rate and contribution rate for basic retirement insurance. The surplus will amount to RMB 2 trillion,'Premier Li Keqiang said at the press conference during the Two Sessions.He also commented that all types of enterprises will benefit from the tax cuts and fee reductions policies and it will have a very high efficiency as the benefits will be delivered directly to market entities. The VAT cuts took effect from April 1 and pension insurance rate will be lower starting from May 1.