This paper outlines a framework for facilitating the formalization of artisanal and small-scale
mining (ASM)–low-tech, labour-intensive mineral processing and extraction–in sub-Saharan …

Taxation became a source of revenue in most of the developed and developing countries.
However, tax non-compliance remains as a serious issue around the globe. The negative …

The importance of taxation as a major public finance to developed and developing countries
is non-debatable. The issue of smuggling activities related to the indirect taxation had …

Several studies surprisingly associate higher taxes with smaller informal economy. To
account for this phenomenon we build a simple model of optimal taxation and argue that this …

In a partial equilibrium setting without price uncertainty, the balanced-budget substitution of
an ad valorem tax on output for a specific (unit) tax can enhance welfare in imperfectly …

In a noncompetitive environment, a tax increase leads to a higher fraction of sales smuggled
under pure ad valorem taxation, but the effect is ambiguous under a purely specific tax …

Annotatsiya. Mazkur maqolada aksiz to 'lanadigan soliqlar aksiz to 'lanadigan mahsulotlar
narxiga kiritiladi va shu tariqa yakuniy iste'molchilarga o 'tkaziladi. Shu bilan birga, O …

The article examines important issues related to the improvement of excise tax
administration. Excise tax plays an important role in the formation of state revenues and …

Although it may at first seem unimportant, the structure of excise taxes on cigarettes greatly
affects the price of cigarettes, the structure of the consumption, but also the amount of the tax …

If tax obligations are met, the balanced-budget substitution of an ad valorem tax on output for
a specific tax not only raises a monopolist's production but also represents a Pareto …