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    The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator by Ha Thi Hai Do, Yen Thi Hai Mac, Hoa Thi Van Tran, Thuy Thi Le Nguyen

    Published 2022-01-01
    “…The findings of the study suggest some policy implications for improving tax compliance in Vietnam including (1) continuously improving the information technology infrastructure for both tax authorities and enterprises; (2) widely disseminating tax law and providing support services to enterprises; (3) upgrading the e-tax system to ensure the effective coordination between tax authorities, tax officials, enterprises, and other authorities in applying e-tax; (4) consolidating the supervision and assessment of the adoption of e-tax; (5) promoting information and education on the perception of complying with the tax law for taxpayers in particular and the entire population in general; (6) developing a tax administration strategy based on tax compliance.…”
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    Attributing heatwave-related mortality to climate change: a case study of the 2009 Victorian heatwave in Australia by Sarah E Perkins-Kirkpatrick, Linda Selvey, Philipp Aglas-Leitner, Nina Lansbury, Samuel Hundessa, Dáithí Stone, Kristie L Ebi, Nicholas John Osborne

    Published 2025-01-01
    “…As research, planning and policy interest in the role of climate change behind the burden health—and other adverse impacts of weather and climate extremes—continues to grow, it is vital that interdisciplinary collaborations are nurtured, so that the resulting science is of high-quality rigour, and policy relevance.…”
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    Types of electronic nicotine delivery systems (ENDS) used by people of different age and smoking status groups: results from a US nationally representative survey by Lucy Popova, Robert T Fairman, David L Ashley, Zachary B Massey, Bai Cham, Ruiyan Luo, Mohammed Alqahtani, Scott Weaver

    Published 2025-02-01
    “…Youth ENDS users 13–17 years old were more likely to regularly use cigalikes (OR=2.71), disposables (OR=3.44), closed pods (OR=2.57) and drippers (OR=2.86) and 18–29 years old were more likely to regularly use disposables (OR=3.67), closed pods (OR=1.58) and drippers (OR=1.94), compared with 30+ years old ENDS users (all p<0.05). …”
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