As environmental pollution increases, measures taken cannot follow increasing issues causing environmental pollution. Thus, important items required for human life such as air, water, and soil are polluted rapidly and...As environmental pollution increases, measures taken cannot follow increasing issues causing environmental pollution. Thus, important items required for human life such as air, water, and soil are polluted rapidly and threatened human health. Humanity produce and consume various goods and services in order to meet current requirements as well as pollute the environment required for maintaining life and source for these activities. Environmental taxes are adopted as one of the precautions for avoiding pollution of necessary components to sustain human life. This study aims to determine the sensitivities of 597 tax payers to environmental taxes, who contribute to environmental direct or indirect regulations with income, motor vehicle, special consumption, and sanitation taxes. The findings of the questionnaire suggest that corresponding taxpayers in Erzurum are sensitive to environmental taxes and that they tend to adopt any environmental tax being performed while this tax is intended to protect the environment.展开更多
Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study enco...Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.展开更多
The paper is to look at the affordability of orphan medications across the globe and whether payer attitudes to high-price medications are changing in the face of rising healthcare expenditure and tighter budgets. We ...The paper is to look at the affordability of orphan medications across the globe and whether payer attitudes to high-price medications are changing in the face of rising healthcare expenditure and tighter budgets. We conducted an online semi-quantitative survey of 10 European markets, the United States and Japan （Q1-Q2 2014） to understand how payers＇ views and attitudes are changing in response to new treatments coming to market for rare and ultra-rare conditions. The payers selected for the survey hold or have held senior positions within their respective market institutions. The United States and Japan were included in the study to provide international context to the European results. Responses were anonymised in accordance with good market research principles. The research shows that 75% of respondents surveyed believe that the current approach to orphan drug pricing is unsustainable in the future and 92% predict a tougher approach from payers going forward. 75% of payers do not believe that patent expiry alone will free up the necessary space for innovative orphan and ultra-orphan products. 83% of the payers surveyed believed that less than half of all orphan and ultra-orphan drugs coming to market are supported by an adequate evidence base for reimbursement. The environment for orphan medicines across the globe is changing; and as the financial performance of countries begins to diverge, so do attitudes towards the funding of orphan medicines. The increasing number of rare diseases, and treatments available, is forcing payers to view orphan drugs in a new light and they are becoming increasingly sceptical about the prices charged in relation to the clinical benefit offered. As rare disease spending becomes a higher proportion of pharmaceutical spending, payers will need to take action to curb this trend.展开更多
The paper is to determine the types of approaches preferred by medical and pharmacy directors of US payer organizations to enhance the Pharmacy ＆ Therapeutic decision-making process and how medications accepted onto ...The paper is to determine the types of approaches preferred by medical and pharmacy directors of US payer organizations to enhance the Pharmacy ＆ Therapeutic decision-making process and how medications accepted onto the formulary should be covered. An online interactive survey of US medical and pharmacy directors was conducted in 2012. In addition to a 10-point Likert scale （10 = agree completely, 1 = disagree completely）, qualitative responses and interpretive analysis were used to explore beliefs about certain statements. The results showed that the 30 respondents （20 medical directors and 10 pharmacy directors） rated current progress in obtaining usable CER （comparative-effectiveness research） at only an average of 4.17 on the 10-point scale. They hoped to regularly utilize CER information in formulary decision making by 2015 （average rating, 6.03）. The rating of evidence-based medicine use in coverage decision making today was somewhat higher, at an average of 7.08 （medical directors, 7.38; pharmacy directors, 6.40）. The survey participants believe that emerging CER results will greatly affect the following areas： optimization/improvement of clinical guidelines, medical/pharmacy benefit management, assessments of the value and appropriateness of interventions, and pharmaceutical research and development. Therefore, payers expect CER to play an increasing role in helping them determine the value of new therapies.展开更多
文摘As environmental pollution increases, measures taken cannot follow increasing issues causing environmental pollution. Thus, important items required for human life such as air, water, and soil are polluted rapidly and threatened human health. Humanity produce and consume various goods and services in order to meet current requirements as well as pollute the environment required for maintaining life and source for these activities. Environmental taxes are adopted as one of the precautions for avoiding pollution of necessary components to sustain human life. This study aims to determine the sensitivities of 597 tax payers to environmental taxes, who contribute to environmental direct or indirect regulations with income, motor vehicle, special consumption, and sanitation taxes. The findings of the questionnaire suggest that corresponding taxpayers in Erzurum are sensitive to environmental taxes and that they tend to adopt any environmental tax being performed while this tax is intended to protect the environment.
文摘Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.
文摘The paper is to look at the affordability of orphan medications across the globe and whether payer attitudes to high-price medications are changing in the face of rising healthcare expenditure and tighter budgets. We conducted an online semi-quantitative survey of 10 European markets, the United States and Japan （Q1-Q2 2014） to understand how payers＇ views and attitudes are changing in response to new treatments coming to market for rare and ultra-rare conditions. The payers selected for the survey hold or have held senior positions within their respective market institutions. The United States and Japan were included in the study to provide international context to the European results. Responses were anonymised in accordance with good market research principles. The research shows that 75% of respondents surveyed believe that the current approach to orphan drug pricing is unsustainable in the future and 92% predict a tougher approach from payers going forward. 75% of payers do not believe that patent expiry alone will free up the necessary space for innovative orphan and ultra-orphan products. 83% of the payers surveyed believed that less than half of all orphan and ultra-orphan drugs coming to market are supported by an adequate evidence base for reimbursement. The environment for orphan medicines across the globe is changing; and as the financial performance of countries begins to diverge, so do attitudes towards the funding of orphan medicines. The increasing number of rare diseases, and treatments available, is forcing payers to view orphan drugs in a new light and they are becoming increasingly sceptical about the prices charged in relation to the clinical benefit offered. As rare disease spending becomes a higher proportion of pharmaceutical spending, payers will need to take action to curb this trend.
文摘The paper is to determine the types of approaches preferred by medical and pharmacy directors of US payer organizations to enhance the Pharmacy ＆ Therapeutic decision-making process and how medications accepted onto the formulary should be covered. An online interactive survey of US medical and pharmacy directors was conducted in 2012. In addition to a 10-point Likert scale （10 = agree completely, 1 = disagree completely）, qualitative responses and interpretive analysis were used to explore beliefs about certain statements. The results showed that the 30 respondents （20 medical directors and 10 pharmacy directors） rated current progress in obtaining usable CER （comparative-effectiveness research） at only an average of 4.17 on the 10-point scale. They hoped to regularly utilize CER information in formulary decision making by 2015 （average rating, 6.03）. The rating of evidence-based medicine use in coverage decision making today was somewhat higher, at an average of 7.08 （medical directors, 7.38; pharmacy directors, 6.40）. The survey participants believe that emerging CER results will greatly affect the following areas： optimization/improvement of clinical guidelines, medical/pharmacy benefit management, assessments of the value and appropriateness of interventions, and pharmaceutical research and development. Therefore, payers expect CER to play an increasing role in helping them determine the value of new therapies.
