A Research on Consciousness of Tax Payers About Environmental Tax in Erzurum

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.

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.

Voluntary tax compliance behavior of individual taxpayers in Pakistan

Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having difficulty to achieve tax compliance.Existing literature has yet to traverse individual’s tax compliance behavior on developing countries.The current study,however,explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic,social,behavioral and institutional factors.This individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution,equity theory,expected utility theory,and social exchange theory.Quantitative design using the survey method was employed to collect data from 435 individual taxpayers through questionnaire.For testing linkage between constructs,through mediation and moderation tests,structural equation modeling technique was used.The results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax morale.Furthermore,perception of fairness significantly mediates the strengths between morale,simplicity,government spending and compliance behavior.

Impact of Tax Audit on Tax Compliance with Reference to Category“A”Taxpayers:A Case Study in Hawassa City Administration,South Nations,Nationalities and Peoples’Regional State of Ethiopia

The main issue faced by all tax authorities is that it has never been easy to persuade all taxpayers to comply with the regulations of a tax system.Business sector is one of the fastest growing sectors of the economy in Ethiopia.The study specifically sought the effect of tax audit,fines and penalties,and tax education and knowledge on tax compliance in Hawassa City,south nations,nationalities and peoples’regional state.Population under this research comprises Hawassa City audit officers who are 50 audit officers.Since the number of staff is not large,the study used census approach.Data were collected using structured questionnaire,both primary and secondary data were used.Descriptive statistical tools and correlation and multiple regressions analysis were used in analyzing the data collected.The study findings showed that probability of tax audit,and tax knowledge and education have positive effect on level of tax compliance.Similarly,fines/penalties have positive effect on level of tax compliances.The study provides some preliminary evidence that probability of tax audit,imposing fines/penalties and provision of tax knowledge and education will improve tax compliance.There should be stiff enforcement of fines and penalties to deter tax evasion.Additionally,tax authorities should simplify processes involved in filling of returns and payment of taxes.

Noncompliance Opportunities and Tax Compliance Behavior in Nigeria： The Moderating Effect of Taxpayers＇ Financial Condition and Risk Preference

In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsible for such phenomenon, the literature has suggested that the relationship between tax compliance behavior and its determinants may be moderated by other factors. In order to account for situational and environmental peculiarity of Nigeria, this study extends tax compliance model to incorporate moderating effects of taxpayers＇ financial condition and risk preference. However, the study investigates the moderating effects of financial condition and risk preference on the relationship between noncompliance opportunity and tax compliance behavior. The study was conducted through a survey of individual taxpayers＇ opinions and the data collected were statistically treated using multiple regression technique. The study reveals among others that the effects of financial condition and risk preference significantly moderated the influences of taxpayers＇ source of income and occupation on tax compliance behavior. These findings pose some theoretical and policy implications.

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.

Less Taxes, Better Taxation The latest amendment to China’s Individual Income Tax Law eases taxpayers’ burden and improves tax equality

The latest amendment to China's Individual Income Tax Law eases taxpayers'burden and improves tax equality.

Influencing Factors of Taxpayers'Tax Compliance in the Perspective of Government Governance

At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit.Especially in the process of transformation of the industrial society,significant changes have taken place in government governance modes.The government plays important roles in the democratic society to form clear theoretical frameworks in view of then-understanding towards the modernization of government governance.With significant development of information technology,existing modes of social and economic developments had transformed in addition to profound social changes.These developments would affect the research on government governance.In the perspective of government governance,it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit.From existing research,the main aspects used in measuring government governance are the openness of government affairs,social justice,and individuals5 understanding of the tax law.With existing research,201 survey questionnaires of the subjects,validity analysis,descriptive statistics analysis,correlation analysis,regression analysis,and other methods,this study made bold assumptions on the relationship between government governance and tax compliance.The conclusion in which government governance,measured in terms of government affairs,degree of social justice,and personal understanding of the tax law would influence taxpayers5 tax compliance in terms of then-consciousness towards tax compliance.At present time,the study of government governance and taxpayers,tax compliance has practical significance and application value.This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individuaFs subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.

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。

A self-employed taxpayer experimental study on trust,power,and tax compliance in eleven countries

The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches.After using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax compliance.Additionally,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries.Our results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.

Scenario analysis of the Indonesia carbon tax impact on carbon emissions using system dynamics modeling and STIRPAT model

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.

Taxing sugar-sweetened beverages in China:By volume or sugar content? A consumer welfare approach

Using scanner data on the consumption of packaged liquid beverages by Chinese urban households,we estimated the price elasticity of various beverages and compared the effects of volume-based versus sugar-content-based taxation strategies on consumer welfare.Compared to the volume-based tax,the sugar-content-based beverage tax was predicted to cost less in compensating variation under the same amount of sugar reduced,indicating that taxation based on sugar content may be more efficient in preserving consumer welfare.Further comparison across different socioeconomic groups reveals that,given current beverage consumption status in China,the efficiency advantage of the sugar-content-based taxation strategy is more pronounced than that of the volume-based taxation.Our conclusions can provide insights for the food industry and the government to reduce the sugar content in beverages.

TAX1BP1 and FIP200 orchestrate non-canonical autophagy of p62 aggregates for mouse neural stem cell maintenance

Autophagy plays a pivotal role in diverse biological processes,including the maintenance and differentiation of neural stem cells(NSCs).Interestingly,while complete deletion of Fip200 severely impairs NSC maintenance and differentiation,inhibiting canonical autophagy via deletion of core genes,such as Atg5,Atg16l1,and Atg7,or blockade of canonical interactions between FIP200 and ATG13(designated as FIP200-4A mutant or FIP200 KI)does not produce comparable detrimental effects.This highlights the likely critical involvement of the non-canonical functions of FIP200,the mechanisms of which have remained elusive.Here,utilizing genetic mouse models,we demonstrated that FIP200 mediates non-canonical autophagic degradation of p62/sequestome1,primarily via TAX1BP1 in NSCs.Conditional deletion of Tax1bp1 in fip200hGFAP conditional knock-in(cKI)mice led to NSC deficiency,resembling the fip200hGFAP conditional knockout(cKO)mouse phenotype.Notably,reintroducing wild-type TAX1BP1 not only restored the maintenance of NSCs derived from tax1bp1-knockout fip200hGFAP cKI mice but also led to a marked reduction in p62 aggregate accumulation.Conversely,a TAX1BP1 mutant incapable of binding to FIP200 or NBR1/p62 failed to achieve this restoration.Furthermore,conditional deletion of Tax1bp1 in fip200hGFAP cKO mice exacerbated NSC deficiency and p62 aggregate accumulation compared to fip200hGFAP cKO mice.Collectively,these findings illustrate the essential role of the FIP200-TAX1BP1 axis in mediating the non-canonical autophagic degradation of p62 aggregates towards NSC maintenance and function,presenting novel therapeutic targets for neurodegenerative diseases.

Effect of Property Tax on Optimization and Upgrading of Industrial Structure

China's economic growth and economic development has entered a new stage,and the optimization and upgrading of industrial structure is the core driving force for China to achieve high-quality economic development during the"14 th Five-Year Plan"period.Property tax has a conductive effect on the upgrading of industrial structure.Therefore,from the perspective of property tax and industrial structure adjustment and the relationship between them,this study summarizes the relevant research of domestic and foreign scholars.On the basis of the research,the paper puts forward some relevant policy suggestions on improving China's property tax and promoting the optimization and upgrading of China's industrial structure.

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.

Cumulative Effect of Debt and Tax on Firm Value:Optimal Capital Structure Theories in the Light of EMM

We have shown that cornerstone articles considering effects of corporate debt on the firm value and constituting the basis of the trade-off theory of capital structure are wrong.Their main mistake is in ignoring the business securing expenses(BSEs).In the framework of the extended Merton model(EMM),we consider the cumulative effect of debt and corporate taxes on the firm value and its survival,in other words,we revisit Modigliani-Miller Proposition 3(MMP3).We show that(1)debt affects the firm value and its survival,(2)this effect is negative,diminishing the firm value and its chances to survive,(3)the pressure increases as the debt grows provoking the firm’s default,(4)the main factors depressing the levered firm are its debt payments added to the BSEs of the identical unlevered firm and the length of debt maturity,(5)corporate taxes cause development of positive skewness in the asset distribution,but do not affect the location of this distribution in the asset axis.The presented model helps estimate the consequences of choosing this or that level of debt in the presence of corporate taxes and can make a useful instrument for practicing financial managers.

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.

Taxation Models and Improvement Proposals for Personal Income Tax in the Sharing Economy

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.

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.

Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period

The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.