Analysis of the Distribution of Forest Management Areas by the Forest Environmental Tax in Ishikawa Prefecture, Japan by Yuta Uchiyama, Ryo Kohsaka

“…Accordingly, there are two types of subsidies: a unified national subsidy and a prefecture-level subsidy, mainly from forest environmental taxes. The latter is a local tax. Our focus is on examining forest management using these two types of taxes (i.e., central and prefecture-level) and their correlations with social and natural environmental factors. …”
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Budgetary and tax policy at the present stage and its role in forming budgets of different levels by N. Z. Zotikov

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2007 Agricultural Census Tidbit: Florida Agricultural Property Taxes Show Small Increases by Rodney L. Clouser

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State tax policy in Ukraine: historical and legal aspect (based on the example of the XX century) by G. L. Gufman

Subjects: “…tax system…”
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Anticipated Reductions in Tax Rates and Earning Management of Listed Companies: Evidence from China by Mo Bai, Dandan Song, Helin Li

“…The effects of tax rate changes on corporations’ earning management are not fully understood. …”
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Technology adoption and extreme stock risk: Evidence from digital tax reform in China by Kangqi Jiang, Xiaofeng Chen, Jiayun Li, Mengling Zhou

“…We consider China’s “Golden Tax Phase III” project (GTP3P) as a representative digital reform of tax administration. …”
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Determinants of the effective tax rate in the tourism sector: a dynamic panel data model by José Moreno-Rojas, M. Rosario González-Rodríguez, Rosario Carmen Martín-Samper

Subjects: “…effective tax rate…”
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2007 Agricultural Census Tidbit: Florida Agricultural Property Taxes Show Small Increases by Rodney L. Clouser

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Ways to optimize income tax and their impact on income budgets of the constituent entities of the Russian Federation by N. Z. Zotikov

Subjects: “…tax optimization…”
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TAX ADMINISTRATION STRATEGIES AND PERFORMANCE OF STATE INTERNAL REVENUE SERVICES IN SOUTH-WEST NIGERIA by Mubaraq Sanni, Samuel Kayode Adekunle, Abdul Garba

Subjects: “…Tax Administration Strategy…”
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Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania by Octavian Moldovan, Gabriela Bucătariu

Subjects: “…administrative appeal procedure, judicial procedure, tax disputes, effectiveness, efficiency, tax/fiscal administration, Romania…”
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FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) by Bahodirhon SAFAROV, Akhmadjon TANIEV, Bekzot JANZAKOV, Samariddin ALIQULOV, Jakhongir BAKHRAMOV

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INFLUENCE OF BOARD FINANCIAL EXPERTISE ON TAX COMPLIANCE OF NON- FINANCIAL LISTED FIRMS IN NIGERIA by Mathias Gboyega OGUNDEJI

Subjects: “…Tax compliance…”
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Income tax revenues of local government units in Poland during the COVID–19 pandemic by Elżbieta Życzkowska, Jarosław Dziuba

“… IT and CIT tax revenues are an important source of financing for local government units (LGUs) in Poland influencing their ability to carry out public tasks. …”
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THE MAIN PROBLEMS OF TAX INCENTIVES FOR INVESTMENT IN THE INNOVATIVE DEVELOPMENT OF THE REAL SECTOR OF THE RUSSIAN ECONOMY by L. Kostina, Y. Popelysheva

Subjects: “…tax stimulation of investments…”
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Optimal wage setting for an export oriented firm under labor taxes and labor mobility by Raúl Ponce Rodríguez

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Strategies to Fund Your Child’s College Education: Using Savings and Tax-Advantaged Vehicles by Jessica McCumber, Jorge Ruiz-Menjivar, Martie Gillen, Sarah M. Ellis

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ECONOMIC ANALYSIS OF ECONOMIC INDICATORS AS A TOOL OF TAX REGULATION IN THE EURASIAN ECONOMIC UNION by E. Kirova

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Tax Administration and Performance of Business Enterprises in Uganda: A Case Study of Kabale Municipality by Hilda, Nahabwe

Subjects: “…Tax Administration , Business Enterprises…”
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Compliance fiscal e regulação fiscal cooperativa by Aline Vitalis

Subjects: “…Tax compliance…”
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