沉默MPZL1调控β-catenin对A549/Tax细胞干性及耐药性的影响

目的探讨髓磷脂蛋白零样蛋白1(MPZL1)沉默后是否通过调控β-catenin表达对A549/Tax耐药性和细胞干性产生影响。方法采用不同浓度阿霉素和紫杉醇处理A549和A549紫杉醇耐药性(A549/Tax)细胞,观察两种细胞的耐药性差异。实时荧光定量聚合酶链式反应(qRT-PCR)和Western blot检测A549和A549/Tax细胞中MPZL1的表达量差异。对A549/Tax细胞沉默或者过表达MPZL1,进一步将细胞分为对照(control)组、短发卡RNA阴性对照(sh-NC)组、MPZL1沉默(sh-MPZL1)组、过表达阴性对照(OE-NC)组、MPZL1过表达(OE-MPZL1)组,运用细胞计数试剂盒8(CCK-8)和平板克隆实验分别检测MPZL1的表达变化对A549/Tax细胞增殖和克隆形成能力的影响。Western blot检测Wnt/β-catenin抑制剂XAV939和激活剂CHIR-99201处理细胞后,不同蛋白的表达变化。结果A549/Tax细胞对阿霉素和紫杉醇的半数抑制浓度(IC 50)较A549细胞明显增加(P<0.01)。MPZL1在A549/Tax中呈更高的表达趋势。MPZL1敲除后A549/Tax对阿霉素和紫杉醇的IC 50分别为2.731 mg/ml和4.939μg/ml,较阴性对照组的4.541 mg/ml和13.55μg/ml降低(P<0.01)。CCK-8和克隆形成实验结果显示,MPZL1敲除抑制肺癌A549/Tax细胞的增殖活力和克隆形成能力(P<0.05);Western blot结果显示,与阴性对照组相比,MPZL1、肿瘤干性相关蛋白(CD44和CD133)、多药耐药蛋白1(MDR1)、肺耐药相关蛋白(LRP)和β-catenin在sh-MPZL1中的表达水平明显减少(P<0.01)。此外,XAV939可抑制MPZL1、CD44、CD133、MDR1、LRP和β-catenin的表达。CHIR-99201处理细胞后部分逆转敲除MPZL1对上述蛋白的抑制作用。结论MPZL1在肺癌A549/Tax细胞中高表达。敲除MPZL1可抑制肿瘤干性和细胞增殖,增强肺癌A549/Tax细胞对阿霉素和紫杉醇的敏感性。

Attention Markets of Blockchain-Based Decentralized Autonomous Organizations

The attention is a scarce resource in decentralized autonomous organizations(DAOs),as their self-governance relies heavily on the attention-intensive decision-making process of“proposal and voting”.To prevent the negative effects of pro-posers’attention-capturing strategies that contribute to the“tragedy of the commons”and ensure an efficient distribution of attention among multiple proposals,it is necessary to establish a market-driven allocation scheme for DAOs’attention.First,the Harberger tax-based attention markets are designed to facilitate its allocation via continuous and automated trading,where the individualized Harberger tax rate(HTR)determined by the pro-posers’reputation is adopted.Then,the Stackelberg game model is formulated in these markets,casting attention to owners in the role of leaders and other competitive proposers as followers.Its equilibrium trading strategies are also discussed to unravel the intricate dynamics of attention pricing.Moreover,utilizing the single-round Stackelberg game as an illustrative example,the existence of Nash equilibrium trading strategies is demonstrated.Finally,the impact of individualized HTR on trading strategies is investigated,and results suggest that it has a negative correlation with leaders’self-accessed prices and ownership duration,but its effect on their revenues varies under different conditions.This study is expected to provide valuable insights into leveraging attention resources to improve DAOs’governance and decision-making process.

Enhancing Renewable Energy Integration:A Gaussian-Bare-Bones Levy Cheetah Optimization Approach to Optimal Power Flow in Electrical Networks

In the contemporary era,the global expansion of electrical grids is propelled by various renewable energy sources(RESs).Efficient integration of stochastic RESs and optimal power flow(OPF)management are critical for network optimization.This study introduces an innovative solution,the Gaussian Bare-Bones Levy Cheetah Optimizer(GBBLCO),addressing OPF challenges in power generation systems with stochastic RESs.The primary objective is to minimize the total operating costs of RESs,considering four functions:overall operating costs,voltage deviation management,emissions reduction,voltage stability index(VSI)and power loss mitigation.Additionally,a carbon tax is included in the objective function to reduce carbon emissions.Thorough scrutiny,using modified IEEE 30-bus and IEEE 118-bus systems,validates GBBLCO’s superior performance in achieving optimal solutions.Simulation results demonstrate GBBLCO’s efficacy in six optimization scenarios:total cost with valve point effects,total cost with emission and carbon tax,total cost with prohibited operating zones,active power loss optimization,voltage deviation optimization and enhancing voltage stability index(VSI).GBBLCO outperforms conventional techniques in each scenario,showcasing rapid convergence and superior solution quality.Notably,GBBLCO navigates complexities introduced by valve point effects,adapts to environmental constraints,optimizes costs while considering prohibited operating zones,minimizes active power losses,and optimizes voltage deviation by enhancing the voltage stability index(VSI)effectively.This research significantly contributes to advancing OPF,emphasizing GBBLCO’s improved global search capabilities and ability to address challenges related to local minima.GBBLCO emerges as a versatile and robust optimization tool for diverse challenges in power systems,offering a promising solution for the evolving needs of renewable energy-integrated power grids.

Exploring Corporate Tax Compliance in the Era of Digital Tax Collection and Administration:Insights from the“Golden Tax Phase Four”Project

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.

Research on Tax Risk Regulation and Strategic Management in the Context of Big Data

With the rapid development of big data,big data has been more and more applied in all walks of life.Under the big data environment,massive big data provides convenience for regional tax risk control and strategic decision-making but also increases the difficulty of data supervision and management.By analyzing the status quo of big data and tax risk management,this paper finds many problems and puts forward effective countermeasures for tax risk supervision and strategic management by using big data.

Taxing Your Second Life

The government has started taxing the profits on virtual currency trading in the real

Taxing Digital Economy:A Critical View around the GloBE(Pillar Two)

The Organisation for Economic Co-operation and Development(OECD)proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century.Based on a two-pillar approach,Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion(GloBE)provisions that are aimed at introducing a worldwide minimum tax.In this article,a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy.As compared to base erosion and profit shifting(BEPS),it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation,both in terms of amendments to domestic law and conflicts with tax treaties.

养殖水体中添加光合细菌对扬州鹅孵化性能、水体净化效率、盲肠微生物多样性的影响

试验旨在探究养殖水体中添加光合细菌对扬州鹅孵化性能、水体净化效率、盲肠微生物多样性的影响。选取280只体重(4.26±0.54)kg的500日龄扬州鹅,随机分为对照组和光合细菌处理组,每组20个重复,每个重复7只(公母比例1:6)。对照组养殖水体不处理,光合细菌处理组养殖水体每天添加4.13mL/m^(3)光合细菌,2组饲养管理条件相同,均每隔10 d更换水体,试验期60 d。试验期间统计2组每换水第1、10天的受精率、孵化率和水体总细菌、大肠杆菌、沙门氏菌。试验结束每组屠宰试验鹅8只,采集盲肠内容物用16S rRNA测序技术对微生物菌群特征进行分析。结果表明:光合细菌处理组扬州鹅的受精蛋孵化率高于对照组(P<0.05),养殖水体中大肠杆菌(P<0.01)和沙门氏菌(P<0.05)低于对照组。光合细菌处理组的盲肠微生物Ace指数、Chao1指数高于对照组(P<0.05)。门水平上,2组扬州鹅盲肠核心菌群为拟杆菌门(Bacteroidetes)、厚壁菌门(Firmicutes);2组有显著差异的有理研菌科RC9肠道群(Rikenellaceae_RC9_gut_group)等5种属。革兰氏阴性菌(Negativicutes)等2个纲、颤螺旋菌目(Oscillospirales)、瘤胃菌科(Ruminococcaceae)、粪杆菌属(Faecalibacterium)在对照组显著富集;螺旋体纲(Spirochaetia)、毛螺旋菌(Lachnospirales)等2个目、理研菌科(Rikenellaceae)等3个科、理研菌科RC9肠道群属(Rikenellaceae_RC9_gut_group)在光合细菌处理组显著富集。2组均富集在氨基酸、核苷酸、碳水化合物等代谢功能上。综上,养殖水体中添加光合细菌可显著影响扬州鹅孵化性能、水体净化效率、盲肠菌群结构。

纽荷尔脐橙叶片和幼果内生细菌群落多样性及其功能预测

【目的】柑橘溃疡病是脐橙上的一种重要病害,影响其发生的因素较多。通过了解纽荷尔脐橙内生细菌群落组成和其潜在的生物学功能,探索内生细菌在脐橙感染溃疡病中的作用。【方法】从纽荷尔脐橙树上随机采集未表现任何病害症状的幼果和嫩叶,嫩叶分别在春、夏、秋3个季节进行采样,每个样品设3个重复。对4个样品进行表面消毒后从中提取DNA,PCR在25μL反应体系中进行,扩增产物经20 g/L琼脂糖凝胶电泳检查,选取主条带清晰的400~500 bp片段进行测序。采用基于16S rRNA基因V3-V4可变区的高通量测序技术及Tax4Fun功能预测对纽荷尔脐橙内生细菌菌群及其功能进行了测定和分析。各样本数据在FLASH V1.2.7上进行拼接,利用QIIMEV1.7.0对产生的原始数据进行质控,用Uparse V7.0.10012对有效数据进行聚类,在97%的相似度水平上生成OTU。为每个OTU挑选一个代表序列,并使用SSUrRNA数据库进行物种注释分析使用,获得分类学信息并分别在各个分类水平统计各样本的群落组成,并用MUSCLE(V3.8.31)进行α多样性(样本内)和β多样性(样本间)分析。通过UProC和PAUDA 2种方法将功能信息对应到SILVA数据库中,实现功能注释。【结果】季节和采摘部位对脐橙内生细菌群落组成的多样性和物种丰富度存在一定的差异,脐橙幼果中的内生细菌数量多于叶片,夏季相较于其他季节内生细菌群落丰富度更高;脐橙内生细菌群体在门水平上的组成相似,但丰度占比不同,且厚壁菌门、变形菌门和蓝菌门为主要优势门,各优势细菌纲数目、组成及其丰度随不同脐橙样本而异,芽孢杆菌属为主要优势属;Tax4Fun功能预测显示纽荷尔脐橙内生细菌包含大量关于膜运输、碳水化合物代谢、氨基酸代谢、翻译、复制和修复、能量代谢、辅因子和维生素的代谢等基因信息,其中功能基因丰度较大的为碳水化合物代谢和氨基酸代谢,且脐橙夏天叶片的细胞过程和环境信息处理功能信息高于其他3种样品,幼果的遗传信息处理、新陈代谢、有机系统和人类疾病功能信息高于其他3种样品。【结论】纽荷尔脐橙内生细菌群落多样性丰富,具有大量代谢相关的有益菌,研究结果可为今后探索纽荷尔脐橙内生细菌菌群的利用和柑橘溃疡病的生物防治提供思路。

Prospects for the transformation and development of carbon storage in abandoned mines of coal enterprises from the perspective ofcarbon neutrality

Under the carbon neutrality goal,coal enterprises must seek breakthroughs from abandoned mines,develop new resources in the new era,turn problems into countermeasures,and participate in the carbon emissions market,for contributing to the accomplishment of the national strategic goal of carbon neutrality.To this end,we investigated the relevant national policies and regulations to clarify the boundaries disclosed by the carbon information of enterprises,understood the development direction of carbon storage in abandoned mines,and clarified the transformation and development of carbon storage in aban-doned mines.We made a few suggestions:(1)China should learn from its past experience and other countries to develop the energy industry with Chinese characteristics and reform the economic system.(2)Coal enterprises must actively respond to the national carbon information disclosure policy,clarify their own responsibilities and carbon emission boundaries.(3)It is necessary to proactively obtain advanced knowledge and plan carbon storage pathways for abandoned mines.(4)Devel-opment problems of coal enterprises should be deduced using cases.The'dual carbon'goals should be achieved steadily step-by-step.(5)Three measures,i.e.improving the existing resource structure,coordinating the information of abandoned mines,and promoting the cultivation of scientific and technological talents.

Dynamic decision and its complex dynamics analysis of low-carbon supply chain considering risk-aversion under carbon tax policy

This study establishes a low-carbon supply chain game model under the centralized decision situation and the decentralized decision situation considering the manufacturer risk-aversion behavior, and discusses the influence of the manufacturer risk-aversion behavior on the optimal decision, profit, coordination, and complex dynamics of the supply chain. We find that comparing with the risk-neutral decentralized decision, the increase of manufacturer's risk tolerance attitude can narrow the gap between the supply chain profit and the centralized decision, but it will further reduce the carbon emission reduction level. The increase of risk tolerance of the manufacturer and carbon tax will narrow the stable region of the system. Under this situation, the manufacturer should carefully adjust parameters to prevent the system from losing stability,especially the adjustment parameters for carbon emission reduction level. When the system is in a chaotic state, the increase of carbon tax rate makes the system show more complex dynamic characteristics. Under the chaotic state, it is difficult for the manufacturer to make correct price decision and carbon emission reduction strategy for the next period, which damages its profit, but increases the profit of the retailer and the supply chain. Finally, the carbon emission reduction cost-sharing contract is proposed to improve the carbon emission reduction level and the supply chain efficiency, achieving Pareto improvement. The stability region of the system is larger than that in the centralized decision situation, but the increase of the cost sharing coefficient will reduce the stability of the system in the decentralized decision-making situation.

The nature and sources of international variation in formal institutions related to initial coin offerings:preliminary findings and a research agenda

As prior researchers have suggested,a firm’s success in an international market depends on how well its strategy fits the nonmarket environment,such as formal institutions.This paper examines the determinants of formal institutions around new areas of economic activities.Specifically,we propose a framework for understanding how the quality of formal institutions in promoting entrepreneurship drives the focus of such institutions concerning initial coin offering(ICO),which is emerging as a popular fundraising method.The paper uses inductive analysis to examine how nonmarket factors—such as a jurisdiction’s tax haven nature,regulators’perceptions of ICOs as threats to national or political interests,and trade and industry associations—might moderate the relationship between the quality of institutions and the focus of such institutions regarding ICOs.One of this study’s key findings is that an economy’s quality of entrepreneurship-related institutions,perceived threats to national/political interests,and tax haven nature lead to different policy orientations.Consequently,regulators assign different importance when promoting crypto-entrepreneurship and dealing with associated risks.Regulators focusing mainly on promoting crypto-ventures have taken measures to enrich the blockchain ecosystem and provided tax and non-tax incentives to attract such ventures.Regulators focusing mainly on dealing with crypto-venture risks rely on a regulatory sandbox and close regulatory monitoring of such ventures.

Impact of taxes on the 2030 Agenda for Sustainable Development:Evidence from Organization for Economic Cooperation and Development(OECD)countries

Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.

Tax avoidance and earnings management:a neural network approach for the largest European economies

In this study,we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.This methodology allows us to deal with nonlinearities detected in the data,which is the principal contribution to the previous literature.We ana-lyzed Compustat data for Germany,the United Kingdom,France,Italy,and Spain for the 2006–2015 period,focusing on discretionary accruals.We considered three tax avoidance measures,two based on the effective tax rate(ETR)and one on book-tax differences(BTD).Our results indicate the presence of nonlinear patterns and a posi-tive,statistically significant relationship between discretionary accruals and both ETR indicators implying that when companies resort to earnings management,a larger tax-able income—and thus higher ETR and lesser tax avoidance–would ensue.Hence,as also highlighted by the fact that discretionary accruals do not appear to affect BTD,our evidence does not suggest that companies are exploiting tax manipulation to reduce their tax payments;thus,the gap between accounting and taxation seems largely unaf-fected by earnings management.

Does higher tax rate affect tobacco usage?Unravelling the nexus between tobacco regulatory control and public health concern

Objectives:Bangladesh stands as a prominent global consumer of tobacco,with alarming consequences on public health.The Global Adult Tobacco Survey reported that tobacco consumption claimed over 126000 lives in 2018,contributing to 13.5%of all deaths in the country.This study aims to explore the effectiveness of higher tax rates and tobacco use regulation as control mechanisms in mitigating tobacco consumption and health care cost burden,with a particular emphasis on its implications for public health.Methods:This study is based on the annual time series data over the period 2000-2020.The study employs the ordinary least square method to analyze the quantitative confirming the stationarity of data at level.This research uses different models to investigate individual effects and combined effects on both tobacco consumption and tobacco health care cost burden.Results:The study finds a negative relationship between tobacco tax rate and tobacco consumption.More specifically,the higher tax rate of tobacco(low(β=-0.3495),medium(β=-0.2319),high(β=-0.9033),premium(β=-0.7322),filtered(β=-0.2114),and non-filtered(β=-0.3452)categories)is significant to reduce tobacco use at 1%level of significance.The study finds similar results when it applied tobacco retail price instead of tobacco tax rate as the independent variable.Finally,the study investigates the impact on health care cost through tobacco consumption,tobacco control law,growth rate,export-import,and tobacco production.The results indicate that tobacco consumption,export-import,and tobacco production increases health care cost burden while tobacco use regulatory decreases it.By reducing tobacco consumption,higher taxes and tobacco use regulation contribute to alleviating the burden on the healthcare system,promoting healthier lifestyles,and aligning with global health objectives.Conclusions:Higher tax rate on tobacco products is necessary to increase the retail price so that tobacco users cannot consume tobacco.Specific tax and uniform tax base are needed so that tobacco users cannot switch to lower priced brands.Tobacco control laws need to revised and proper implementation should be ensured as well,to achieve the goal of tobacco free Bangladesh by 2040.Tobacco-related diseases,responsible for a significant proportion of deaths in the country,could witness a considerable decline with the successful implementation of higher tax rates and tobacco use regulation.This study provides insights that not only contribute to the economic discourse but also accentuate the broader public health benefits arising from effective tobacco taxation policies.

A Multi-Module Machine Learning Approach to Detect Tax Fraud

Tax fraud is one of the substantial issues affecting governments around the world.It is defined as the intentional alteration of information provided on a tax return to reduce someone’s tax liability.This is done by either reducing sales or increasing purchases.According to recent studies,governments lose over$500 billion annually due to tax fraud.A loss of this magnitude motivates tax authorities worldwide to implement efficient fraud detection strategies.Most of the work done in tax fraud using machine learning is centered on supervised models.A significant drawback of this approach is that it requires tax returns that have been previously audited,which constitutes a small percentage of the data.Other strategies focus on using unsupervised models that utilize the whole data when they search for patterns,though ignore whether the tax returns are fraudulent or not.Therefore,unsupervised models are limited in their usefulness if they are used independently to detect tax fraud.The work done in this paper focuses on addressing such limitations by proposing a fraud detection framework that utilizes supervised and unsupervised models to exploit the entire set of tax returns.The framework consists of four modules:A supervised module,which utilizes a tree-based model to extract knowledge from the data;an unsupervised module,which calculates anomaly scores;a behavioral module,which assigns a compliance score for each taxpayer;and a prediction module,which utilizes the output of the previous modules to output a probability of fraud for each tax return.We demonstrate the effectiveness of our framework by testing it on existent tax returns provided by the Saudi tax authority.

Overview of the Reports on the Reformation of Personal Income Taxation

Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy,that discuss the issue of taxation and point out its important features.The goal is the complete modernization of the tax system,so that it responds more fully to the principles of social justice,contributes to the economic development of the country and is governed by simple and modern procedures,which apply to all tax objects.The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy,the international trends in this field and the weaknesses of the tax system.The effects of a tax reformation are analyzed and how it should take the form of the reform,which,however,requires a new legislation,which will bring about radical and deep cuts,which respond to the new conditions and the internationalization of the economy.Proposals for a set of structural measures,which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries.Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.

Fairness in Climate Change Mitigation: The Case of Carbon Taxation

Environmental economists have advocated carbon taxation for its efficiency and effectiveness in reducing Greenhouse Gas (GHG) emissions. Yet, whether the policy would be fair in any given context needs to be better realized. While the distributive effects of carbon taxation have been widely discussed, a more comprehensive understanding of tax fairness is lacking. This paper reviews the academic literature through the lens of three justice concepts -recognition, procedure, and distribution—to understand the implications of previous studies for fair carbon tax policy-making. Upon examining the relevant literature, the findings highlight the limited evidence concerning recognition and procedural justice in carbon taxation, particularly in developing country context. This calls for more assessments through these perspectives. It also emphasizes the importance of recognition for vulnerable groups, such as women, with an intersectionality approach;a fair policy process through information provision, inclusive representation, fair level playing field;and proportionate burden sharing through context-specific design elements such as targeted revenue use.

An Uneven Impact of Emerging Technologies on Taxpayers With Various Income Levels Audited by the IRS: Empirical Evidence From an AI Technology Application and Regression Models

This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.

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.