12.2% 169000 185M TOP 1% 154 6200

Optimal consumption taxation in the domain of changing elasticities of demand: Rereading Ramsey. Within this goal, in ensuring justice (equality), individuals who have the same ability to pay will be assumed to be in equal conditions and will be charged the same amount of taxes [10].

Figure 1. Deadweight l oss of taxation . Source: Ref. [ 44 ].

Market size, innovation, and changing demand elasticity

As supported by a number of studies, high trade protectionism leads firms to produce below optimal scale and production increases to be negatively affected [30]. Commercial liberalization, on the other hand, allows the tariff structure to soften, large firms can rise along with the increased competition, and production levels of small firms can increase [29].

Brand loyalty and changing demand elasticity

Brand loyalty in relation to Ramsey taxation is particularly important in terms of reducing the price elasticity of demand for luxury goods. The impact that microvariables have on the price elasticity of demand on the other hand is particularly important for luxury goods.

Conclusion

Since brand loyalty, which is one of the primary microvariables that firms use within this framework, is particularly high in luxury goods as mentioned above, it affects the price elasticity of demand for goods. What is important in this context is whether or not the price elasticity of demand for goods varies as a proportion of macrovariables and microvariables.

Author details

In this context, one of the proposed solutions in the literature is optimal use of goods tax. Ramsey's study on optimal goods taxes, which proposes that goods should be taxed in inverse proportion to the price elasticity of demand, is one of the primary studies in the literature.

Selection of our books indexed in the Book Citation Index in the Web of Science™ Core Collection (BKCI).

TOP 1%

The Right to Water and Hydric Injustice: A Study on the (Un)Constitutionality of Tax Benefits to the Hydro-

Intensive Industrial and Port Complex of Pecém-Ceará

Introduction

Such subsidies challenge the effectiveness of the right to water and the imperatives of national water policy. The hydric crisis in the context of the Anthropocene and climate change: Brazil's northeastern semi-arid.

The hydric crisis in the background of the Anthropocene and of the climate changes: the Brazilian Northeastern semi-arid

We thus emphasize that the granting of rate and tax allowances is not a decision that is solely discretionary for public managers, but primarily must be fully compatible with the legal system. In this scenario – a collapse – in the environmental, climate and water field, we intend to research the right to water and the violation of it, what happens due to the development policy adopted by the last governments of the state of Ceará.

Water: a common good and a fundamental human right and the denying of it as hydric unfairness

The right to water in the international law
The right to water in the Brazilian law

Finally, in this search for establishing the fundamental socio-environmental right to water, the Act that established the National Policy for Hydrotic Resources must not be forgotten. The allocation of the rights of hydric resources consists of the instrument created to guarantee the.

The tax benefits for the hydro-intensive industries of the Complex of Pecém: a debate on its (un)constitutionality

The tax advantages for the hydro-intensive industries of the Complex of Pecém: a debate on their (un)constitutionality. Both laws indicate the function of the device, which is to guarantee the rational use of water.

Articulated conclusions

Available at: www.climateactiontracker.org/publications/briefing/223/INDCs-lower-projected-warming-to-2.7C-significant-progress-but-still-above-2C-.html [Accessed: 15 October , 2015]. Available from: http://www.asambleanacional.gob.ec/sites/default/files/documents/old/constitucion_de_bolsillo.pdf [Accessed: 10 March 2017].

Current Status of and Problems with the Forest Inheritance Tax in Japan

Methods

The value of wood is based on the price of standing wood at the standard cutting age, which is published almost annually in the form of a circular notice on law interpretation from the Director General of the National Tax Agency to the heads of regional tax bureaus. The minimum holding size of forest land included in the survey was 0.1 and 1 ha in the 1990 and 2000 censuses respectively.

Status of forest inheritance tax

The default value of the default end cap age changes based on the actual stump price. The default value at the default end cap age in this region is shown in Figure 2.

Figure 1. Example of evaluation of standing trees. Note: This is an example calculated using the final cutting age and the value of standing C

Discussion

Furthermore, the percentage of forest owners who want to expand forest management is generally low (see figure 12). With regard to the forest management planning system, only forest owners with ≥100 ha can independently make forest management plans. In 1960 another publication was published about the number of forest owners, carried out by Staatsbosbeheer [30].

It is possible that in 1960 the number of forest owners with <0.1 ha was about 1.5 million.

Figure 8. Area of plantation. Source: Forestry Agency, Division of Research [17], Forestry Agency [1, 18–20].

Conclusions

In such a situation, the share of non-resident forest owners will increase if the system and conditions of forest management do not change. In the latter case, it is only about the possession of the estate, and the number of such forest owners will probably increase in the future. In 2012, a deferral measure was introduced for forest owners with ≥100 ha of forest, but few people applied for this new system, as there are several disincentives associated with the inheritance tax deferral.

43 When non-resident forest owners wish to continue holding, the inheritance tax and the annual municipal fixed proper tax must be low.

Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance

Cornerstones of executing good tax compliance design: does tax compliance perception. As James and Alley state, tax compliance was defined "in terms of taxpayer compliance with tax laws"[1]. As long as tax awareness emerges and increases, tax morale will increase and a perception of tax compliance will emerge (Figure 1).

Complying with tax regulations, designed with tax awareness and tax ethics, must be concluded with taxation levels in terms of the taxpayer.

TAX COMPLIANCE

The requirement of financial compliance for full tax compliance was also stated by Pertiwi [2]. In addition to the factors mentioned above, several financial and economic indicators that impact tax compliance can lead to a change in taxpayer perceptions of compliance. The idea that the tax burden is unjust may arise based on the ratio of direct and indirect taxes in the tax structure.

This situation in the direct and indirect tax structure can affect tax compliance in itself, as well as over the tax burden.

COMPLIANCE

General analysis construct and hypotheses

1 The questions included here are mainly those used by Diah Nur Pertiwi in 2013 for her dissertation work entitled "The Impact of Tax Consciousness, Service Tax Authorities and Tax Sanctions on Tax Compliance [Survey of Individual Taxpayers Conducting Business Operations and Services professional in Jakarta.". Relating paying taxes to being a good citizen and being aware of the contribution of taxes to national development will create or improve a perception of tax compliance. Hypotheses H3, H4 and H5 are indicative for taxpayers with established or developed perceptions of tax compliance if they fulfill their tax payment obligations as they should be.

Hypotheses H6 and H7 measure the contribution of factors provided by the tax administration to the perception of tax compliance.

Table 3. Distribution of participants by levels of grade.

Results of the analysis

In this phase, hypotheses H1 and H2 will be evaluated together and the relationship between tax compliance and tax consciousness will be observed. At this stage, hypotheses H3 and H5 will be evaluated together and the relationship between tax compliance and taxpayer obligations will be observed. They think that success in tax compliance is caused by the taxpayers themselves and not by the tax administration.

The Impact of Tax Awareness, Service Tax Authorities and Tax Sanctions on Tax Compliance (Survey of Individual Taxpayers Performing Business Operations and Professional Services in Jakarta) [Thesis].

Graph 2 shows the relationship between increases in the perception of tax compliance and compliance by tax payers who show voluntary compliance, where the tendency for the partic-ipants ’ responses showed a relationship in the positive direction.

A Model for Estimating the Number of Taxpayer That Fullfill Mexican Income Law

Methodology

The methodologies presented in this chapter are based on optimization models; the interested reader may refer to the following references for the theory [26-31]. The variables for elaborating an optimization model, applied to the active base of contributors, arose from the expected collection in the revenue law for fiscal years 2015 and 2016 and the number of contributors through Q4 2015 and Q1 of 2016. Source: Compiled by authors with data from the tributary and management report through Q1 2016.

The ratio between participation in tax (LIF 2015) per number of contributors up to the fourth quarter of 2015.

Table 1. Contributors according to the class reported in the tributary and management report.

Models for optimizing the active base of contributors per categories

4To verify the time evolution of the results in a broader range, in this scenario the revenues are obtained by dividing the total revenues by ISR, IVA and IEPS within the 2015 LIF by the total number of contributors up to Q3 2015 in the tributary - and management report. 5The number 61.7 in the first constraint represents the total number of active contributors estimated for the end of 2016. Based on the optimized number of contributors, the product of these variables by the revenue, i.e. the maximum result of (19), is compared to the total revenue per ISR, IVA and IEPS, in this case taking into account the 2016 LIF.

Based on the optimized number of contributors, the next steps are to multiply these variables by the returns, i.e. the maximized result of (9), and to compare it with the total income through ISR, IVA and IEPS for equality.

Models to optimize the base number of contributors per fiscal regime

A Model for Estimating the Number of Taxpayers Complying with Mexican Revenue Law http://dx.doi.org/10.5772/intechopen.74375 223. A Model for Estimating the Number of Taxpayers Complying with Mexican Revenue Law http://dx .doi .org/10.5772/intechopen.74375 225. A Model for Estimating the Number of Taxpayers Fulfilling Mexican Revenue Law http://dx.doi.org/10.5772/intechopen.74375 227.

A Model for Estimating the Number of Taxpayers Complying with Mexico's Income Tax Law http://dx.doi.org/10.5772/intechopen.74375 229.

Tax Practitioner Compliance

The conceptualization of tax compliances
Tax law complexity and ambiguity
The work of tax practitioners
Interactions of the taxpayer and the tax practitioner
Conclusion

In other words, one aspect of tax practitioners' compliance relates to the conflict between client complaints and professional responsibility [7]. The role of tax practitioners has been considered representative of both the taxpayer and the government [42]. In this chapter, I try to distinguish tax practitioner compliance from taxpayer compliance for a better understanding of the tax compliance process.

The conflict of interest between taxpayers and tax practitioners is worth exploring to compile a full body of tax compliance literature.

Local Governments’ Tax Burden in Brazil: Evolution and Characteristics

Historical evolution of municipal taxation
Tax burden by tax base
Taxation by size of municipality and region
International comparison
Final considerations

But almost half of the municipal tax collection is also concentrated in these municipalities [2]. The significant participation of the municipalities in the public sector's available income (about 20%) was achieved as a result of two decentralizing movements foreseen by the Constitution of 1988: the granting of tax autonomy (their own income) and intensification of intergovernmental transfers. Between 1980 and 2016, these two taxes accounted for more than 60% of the municipal tax burden on average.

In 2016, this participation was 57.7%. Figure 1 shows the development of the municipal tax burden and its main components since 1980.