Bidis are the most commonly used smoked tobacco product in India. Despite their significant health burden, bidi taxation remains low and there are tax exemptions for small producers. We used a multistate life table model to project the 50-year impact of bidi tax reform under two scenarios: 10% and 30% tax-induced price increases combined with removal of small-producer exemptions. Outcomes included years of life gained (YLG), changes in direct health expenditures, indirect morbidity costs, economic output from averted premature mortality, consumer spending and tax revenues. Total economic effects were defined as reductions in direct health expenditures and indirect morbidity costs plus gains in economic output. Long-run monetary outcomes were discounted at 3%. A 10% price increase yields 21.78 million YLG (95% uncertainty interval (UI) 13.25 to 32.42 million) and Indian rupees (INR) 560.1 billion (0.25% of total health expenditure (THE)) in discounted health savings over 50 years; a 30% increase yields 47.95 million YLG (95% UI 29.17 to 71.37 million) and INR 1232.3 billion (0.54% of THE). Total economic effects reach INR 2530.8 billion (1.12% of THE) and INR 5557.7 billion (2.45% of THE) under the 10% and 30% scenarios, respectively. Discounted tax revenues increase by INR 519.9 billion and INR 1390.0 billion. Absolute gains are largest in Uttar Pradesh and West Bengal, while Uttarakhand, Haryana and Tripura show the highest per capita and proportional benefits. Strengthening bidi taxation and removing exemptions would substantially reduce smoking, improve health and generate significant long-term economic and fiscal gains.

This article evaluates the fiscal efficiency of value added tax in Uzbekistan based on the VAT Revenue Ratio (VRR) indicator in accordance with the OECD methodology. The study analyzes tax reforms implemented during 2019–2024, including the reduction of the VAT rate, the introduction of the electronic invoicing system, and measures aimed at the digitalization of tax administration. The findings confirm that despite the growth of macroeconomic indicators and VAT revenues during this period, the VRR level remained nearly unchanged, while the share of the informal economy, cash-based transactions, and tax exemptions remained important factors affecting VAT collection efficiency.

Bang Kachao Subdistrict faces a policy conflict between the 2019 conservation zoning regulation, which mandates at least 25% green cover, and the Land and Buildings Tax Act in 2019, which progressively increases idle land tax rates from 0.5% to 3% within three years. The rising tax burden has accelerated land conversion from vacant and forested plots to monoculture farms, threatening local ecosystem integrity. Using high-resolution drone imagery and high-resolution satellite imagery obtained from Google Earth Pro for the year 2005 and 2015, six land-use classes were mapped and projected to 2045. The model achieved an overall accuracy of 89.7% (Kappa = 0.86), forecasting a 14.1% decline in forest area (-0.144 km²), 15.9% agricultural net increase (+0.185 km²), and an increase in idle land from 0.031 km² to 0.094 km² over the 40-year period. Field surveys confirmed that landowners replaced nipa palm wetlands with eucalyptus plantations to qualify for tax exemptions. These results indicate that progressive taxation can undermine conservation policies. It is recommended that subdistrict governors establish Memoranda of Understanding (MOUs) with landowners to support nipa palm and native forest restoration through capped tax rates and integrated land-use zoning.

This essay examines the dynamics that facilitated the circulation of periodical publications (impresos) produced in Spain across the Spanish Atlantic during the second half of the eighteenth century. The category of impresos includes three periodicals published in Madrid: theGaceta de Madrid (Madrid Gazette), the Mercurio Histórico Político (Historical-Political Mercury), and the Guía de Forasteros (Foreigners’ Guide). These impresos spread news and reflections about Europe, Africa, and Asia. It is argued that the postal administrations created by the Spanish Empire after 1764 were fundamental to the circulation of printed news to Spanish America. The urban post offices established by the Bourbon government not only facilitated distribution but also served as centers for sales. Similarly, price reductions, tax exemptions, and frequent distribution encouraged the purchase of these materials. This study contributes to an understanding of how inhabitants of Spanish American territories accessed news from other parts of the world and the mechanisms that made this possible.

ABSTRACT Industrial robots have transformed manufacturing production methods and labor structures. This study examines how robot integration affects employment in A-share listed manufacturing firms from 2014 to 2023, focusing on government intervention. Key findings reveal that automation reduces the overall workforce size but increases the proportion of high-skilled labor, suppressing low-skilled jobs. These employment outcomes vary by industry, region, and ownership. Specifically, labor-intensive sectors, eastern regions, and private enterprises experience the most significant impacts. Furthermore, automation indirectly boosts employment by increasing productivity and firm scale. Fiscal incentives and industrial support policies effectively mitigate automation's adverse employment effects, whereas tax exemptions show minimal impact. Ultimately, targeted legislative action can manage these shifts, balancing human-machine collaboration with improved employment quality.

Green procurement has become central to global sustainability efforts, yet its adoption among Small and Medium Enterprises (SMEs) in Ghana remains limited. SMEs constitute over 90% of businesses, employ 80% of the workforce, and contribute about 60% to GDP, making their participation critical to sustainable development. Despite the crucial role fiscal policies play in influencing policy, there appears to be a critical gap in assessing how fiscal tools, particularly tax exemptions, subsidies, and preferential contracting, affect green procurement within the SME sector This study examines the role of tax exemptions, subsidies, and preferential contracting policies on the adoption of green procurement practices in SMEs within the Accra Metropoli. tan Area. Using a quantitative research design, data were collected from 100 SME owners, managers, and procurement officers through structured questionnaires. In order to understand the relationships between the variables, analysis using SPSS regression models was conducted. The results revealed that tax exemptions have the strongest and most significant impact on green procurement adoption, demonstrating their effectiveness as a fiscal incentive. Subsidies showed a positive but marginal effect, while preferential contracting policies, though positive, were statistically insignificant. The findings highlight tax exemptions as the most effective driver of sustainable procurement in Ghana’s SME sector. Policy recommendations include scaling up fiscal incentives, improving subsidy accessibility, and strengthening application of preferential contracting to align SME practices with Ghana’s green economy agenda. Tax based incentives and preferential contracting reforms were among the recommendations proposed. The proposed recommendations may help shape policy on fiscal tools for promoting Green Procurement. It was recommended that future research should employ mixed-methods approaches and longitudinal designs to capture comprehensive insights and assess the sustained impact of policy interventions over time. Moreover, investigating institutional capabilities and direct climate change implications will enhance understanding of green procurement barriers and opportunities, thereby informing more effective and resilient policy development.

The article addresses the European Union’s climate and energy policy in the area of renewable energy development. One of the legal instruments supporting the development of these sources is an exemption from a property tax, the structure and characteristics of which are analyzed in the framework of local government fiscal policy. The aim of the elaboration is to characterize it as a preferential instrument for the development of renewable energy sources in the light of local government resolutions. Property tax exemptions vary depending on political, economic, environmental and social conditions, as well as local development policy. In the work mainly the dogmatic-legal method has been used with the indication of case studies.

A B S T R A C T This study was conducted to determine the sustainable practices and their effects on the firm performance of local restaurants in Laoag City, Ilocos Norte, Philippines. Using a descriptive-correlational research approach, data were gathered from 16 local restaurants via a structured survey questionnaire and analyzed using statistical methods, including frequency and percentage, weighted mean, Mann–Whitney U test, Spearman’s rho, and Pearson-r correlation. Findings revealed that the extent of sustainability practices among local restaurants was rated high. The degree of seriousness of problems encountered was rated moderately serious, while the overall firm performance was rated high. Results further showed that the form of business organization and years in operation had no significant effect on sustainability or firm performance. However, significant negative relationships were found between average monthly sales, net income, and selected sustainability and performance indicators. Sustainability practices were found to be significantly and negatively associated with the severity of problems encountered and positively associated with both financial and non-financial performance. Moreover, problem seriousness was negatively correlated with firm performance. The study concluded that sustainability integration enhances restaurant performance by improving efficiency, profitability, and customer satisfaction while reducing operational challenges. Restaurant owners should institutionalize sustainability as a core business strategy through staff training, adopt energy and water-saving technologies, and implement proper waste segregation. Local governments must support BMBE registration, grant tax exemptions, and offer incentives such as property tax rebates, reduced permit fees, grants, low-interest loans, and technical assistance for water and energy savings and waste management. Partnerships with local producers should be promoted to build sustainable supply chains. Policymakers should reward sustainable practices with recognition, awards, and access to contracts, and integrate sustainability into regulations. Future research may replicate the study in other areas and include customer perception and digital innovation to further examine the long-term effects of sustainability on business performance in the restaurant sector.

On 18 July 2025, the Dutch Supreme Court ruled (implicitly) that granting the Dutch dividend withholding tax exemption for dividends distributed to Belgian tax resident intermediate holding companies of Belgian resident individuals would defeat the object and purpose of the EU Parent-Subsidiary Directive (2011/96). The absence of a request for a preliminary ruling in respect of this judgment implies that there was no scope for reasonable doubt that such object and purpose would have been violated had the withholding tax exemption been granted. This article examines the grounds for this absence of scope for reasonable doubt.

This paper assesses the distributional impact of tax and expenditure policies in Comoros using a microsimulation framework based on the Commitment to Equity (CEQ) methodology and household survey data. It evaluates key revenue-raising reforms under the IMF Extended Credit Facility and post-WTO accession, including tax base broadening, the removal of tax expenditures, and changes in border taxation. The analysis also examines the incidence of fuel subsidies. Results show that while proposed reforms effectively increase revenues, their impact on inequality is limited. Tax exemptions and fuel subsidies are found to be regressive, disproportionately benefiting higher-income households, highlighting the need for better-targeted redistribution mechanisms.

This paper examines the concentration of the value-added tax (VAT) base in a developing economy using sector-level evidence from Mongolia over 2016–2024. Although VAT is conventionally designed as a broad-based tax on final consumption, its effective tax base may remain structurally uneven when exemptions are large and effective VAT contribution is concentrated in a small number of sectors. Using annual sector-level data on total sales, exempt sales, taxable sales, output VAT, deductible input VAT, and final VAT payable, the paper evaluates the evolution, composition, and concentration of Mongolia’s VAT base. The results show that although total sales and taxable sales expanded substantially, exempt sales remained persistently large and the effective VAT base became increasingly concentrated in a limited number of sectors. In 2024, the largest sector accounted for 50.3% of taxable sales and 41.7% of final VAT payable. These findings suggest that VAT growth in Mongolia reflected scale expansion more than structural broadening of the effective tax base. The paper concludes that VAT concentration is an important but under–examined dimension of tax-base design in developing economies, with implications for tax-base breadth, neutrality, and revenue resilience.

Device affordability is one of the key barriers to Internet access and use in most low- and middle-income countries. Reducing or eliminating taxes on devices has emerged as a major way to make devices more affordable. However, the empirical evidence on the impact of tax reductions on device access remains limited. To help fill this gap, this study estimates the impact of Colombia's Value Added Tax (VAT) exemption, announced in late 2016, on smartphone penetration rates. Using the Synthetic Control Method (SCM) applied to country-level panel data from 2009 to 2021, our study finds that smartphone penetration in Colombia reached 66.8 % by the end of 2021, an increase of 7.6 percentage points over the 59.2 % level of its synthetic counterpart, which represents a 12.8 % relative increase. These results were validated through placebo tests and other robustness checks. A preliminary, illustrative cost-benefit analysis suggests that the broader economic growth driven by increased smartphone penetration could plausibly offset the VAT revenue loss over time. These findings confirm that reducing or eliminating taxes on smartphones improves smartphone penetration and contributes to bridging the digital divide. The work can be extended by exploring VAT exemptions in other countries and reductions on other forms of taxes. • First study to isolate the impact of Colombia's VAT exemption on smartphone penetration. • First to use Synthetic Controls to assess how VAT exemptions affected smartphone penetration. • First to validate the positive correlation between tax exemptions and device penetration through various robustness tests. • Estimates a 7.6 percentage point increase in Colombia's smartphone penetration attributable to the VAT exemption by 2021. • Presents a rough estimate that economic growth from higher smartphone use may offset VAT revenue losses over time.

Abstract The review of sales tax exemptions represents a significant undertaking for states across the United States. This analysis introduces a set of tax policy criteria to evaluate these exemptions in response to prevalent stakeholder considerations. We implement these criteria in the context of North Carolina's exemption of unprepared food from the sales tax base, outlining a specific methodology for each. In addition, we leverage a distinctive feature of North Carolina's tax revenue data to generate projections for other states using a machine learning approach. By repealing their food sales tax exemptions, our calculations suggest that states could increase revenue by approximately 12 percent or, if revenue neutrality were pursued, decrease their general sales tax rate by an average of 0.62 percentage points. These results align closely with our North Carolina analysis. We also find that repealing the food exemption would decrease revenue volatility in North Carolina, and, under a revenue‐neutral approach, result in a progressive change in tax burdens for the lowest‐income households once accounting for government food assistance. One notable downside to repealing food exemptions is the potential revenue loss for local governments that currently tax food—a challenge that could be mitigated through intergovernmental transfers.

Introduction. The paper examines the legal foundations governing the procedure for granting tax incentives in the taxation of real property in Ukraine and in EU Member States – France and Poland. A thoroughgoing analysis is conducted of the nature of tax incentives as an instrument that ensures a balance between the fiscal interests of the state, social equity, and economic stimulation. The study identifies both shared and distinctive features of the mechanisms for their implementation, as well as the developmental trends of the tax incentive framework in the aforementioned countries. The paper provides a comprehensive overview of the legal nature of tax incentives, their classification, the conditions under which they are granted, and their limits of application in accordance with European standards of tax policy. The paper under discussion makes a compelling case for the enhancement of the tax incentive mechanism in Ukraine. This enhancement, the paper asserts, should take into consideration European experience regarding the risks of improper or abusive use of incentives during periods of fiscal consolidation. The purpose of the paper is to analyse the concept and legal nature of tax incentives in the field of real estate taxation using Ukraine, Poland and France as examples, as well as to formulate proposals for improving Ukraine's national tax policy, taking into account European standards and social justice. Results. Tax incentives in the field of real estate taxation in Ukraine, Poland and France have different legal approaches, but a common goal – to ensure a balance between the fiscal interests of the state and social justice. The Ukrainian approach is characterised by comprehensive regulation of the concept, form, conditions, accounting and control of tax incentives, giving a significant role to local authorities. The Polish approach is more concise and focuses mainly on tax exemptions for clearly defined objects and subjects, which simplifies the practical application of benefits. The French model is characterised by a combination of social, age, property and functional criteria, as well as an automatic mechanism for granting certain benefits. A comparative analysis shows that tax benefits are a universal tool of tax policy, but require clear legal regulation to minimise the risks of abuse and loss of budget revenues, especially in the context of fiscal consolidation. Conclusion. A comparative analysis of the legislation of Ukraine, Poland and France regarding the legal regulation of granting and receiving tax incentives for the taxation of immovable property (real estate) has allowed us to identify the peculiarities of this process in each of the above-mentioned countries, as well as to affirm that tax incentives are an effective and fair tool of the state, as they take into account the social status of the taxpayer, the functional nature of the object of taxation, and serve as a lever for balancing the fiscal interests of the state and citizens. In addition, despite their common goal of reducing the fiscal burden, these countries still differ in terms of the mechanism of regulation and the scope of application.

Abstract Taxation is one of the most influential policy instruments through which the government shapes economic behaviour and economic growth. In a developing economy like India, taxation policies announced through the Union Budget play a crucial role in revenue mobilisation, consumption patterns, investment decisions, and long term economic stability. The Union Budget acts as the primary platform where changes in tax rates, exemptions, compliance mechanisms, and structural tax reforms are introduced with the objective of supporting economic growth. This study examines the impact of taxation policies introduced through the Union Budget on economic growth in India. The focus of the study is specifically on taxation related measures, including direct taxes, indirect taxes, tax compliance initiatives, and tax efficiency indicators. The study analyses how changes in taxation policy influence key economic growth indicators such as gross domestic product growth, tax to GDP ratio, and revenue performance. The research is based on secondary data collected from Union Budget documents, Economic Survey reports, and official tax statistics. The findings indicate that taxation reforms aimed at simplification, compliance, and broadening of the tax base have supported economic growth by creating a stable and predictable fiscal environment. The study highlights that taxation contributes to growth indirectly by strengthening fiscal capacity and reducing uncertainty in the economy. Key words Union Budget, Taxation Policy, Economic Growth, Tax Compliance India

Availability of electric mobility policy and its potential for adoption in Africa

The purpose of this text is to analyze extra-fiscality and the limits of State intervention in the economy through taxation, specifically addressing the granting of tax incentives for the pursuit of economic and social development. Under a multidisciplinary approach, it aims to identify the discriminatory criterion used by the law and the supposed existence of a logical basis in view of which the chosen unequal trait justifies the different treatment. In this context, important constitutional norms are developed and deepened, as a prerequisite for elucidating the central issue, which relates to tax exemption and equality, as well as its economic implications, in light of the principles of free enterprise and free competition.

Tax compliance is one of the key factors in maintaining the effectiveness of the tax system and the sustainability of state revenue. Governments periodically implement various tax incentive policies as an effort to encourage taxpayer compliance, whether through tax rate reductions, tax exemptions, or the elimination of administrative sanctions. However, the effectiveness of tax incentives in enhancing compliance remains a subject of debate, particularly when linked to behavioral factors and the perceptions of tax actors in practice. This study aims to analyze the perceptions of tax officers and tax consultants regarding the effectiveness of tax incentives in improving taxpayer compliance by using Behavioral Economics and the Slippery Slope Framework (SSF) as the theoretical foundation. The Behavioral Economics approach is employed to understand how psychological, social, and moral factors influence tax compliance behavior, while the Slippery Slope Framework is used to explain the balance between the power of tax authorities and trust in tax authorities in shaping taxpayer compliance, both enforced and voluntary. This study adopts a qualitative approach. Data are collected through semi-structured interviews with tax officers and tax consultants who have direct experience in the implementation of tax incentive policies. The findings of this study are expected to contribute to the development of behavior-based tax compliance theory and to provide practical implications for the formulation of more effective, equitable tax incentive policies that are oriented toward enhancing voluntary tax compliance in Indonesia.

Background: Although agriculture holds vast potentials for economic revolution internationally, Africa's agricultural sector and associated occupations continue to underperform. The sector is hindered by substantial challenges, including low productivity stemming from limited uptake of agricultural innovations which are now and again linked to existing unfavorable tax regimes and failed efforts to simplify tax policy in the agricultural milieu. Methods: This literature review uses comparative systematic lenses to blend existing literature while providing an objective consideration of multifaceted issues that have bearing to agricultural technology adoption and favourable tax policy. It utilizes secondary sources such as books, newspapers, archival materials, government and international organizations documents, electronic data bases, and a number of peer-reviewed journals across several disciplines to make available a well-balanced all-inclusive interdisciplinary review to highlight the importance of favourable tax policies in the quest for increase adoption of improved agricultural technologies and identifies key areas for improvement. Findings: While espousing the truism that favourable tax programs and subsidies incentivizes investment in agricultural innovations, it held that uncontrolled taxes stifle improved agricultural technology adoption. Tax incentives touted by this review to foster increase adoption include Tax Exemptions and Tax Holidays, Tax Rebates, Reduced VAT, Tax Exemption of loan Interest for banks, Concessional Import Duties, Lower Corporate Income Tax Rate, Investment Deductions, and Enhanced Capital Allowances. Beyond favourable tax policies, governments also provide subsidies that can be direct cash payments or circuitously support agricultural related operations through lessening prices of key inputs to make improved agricultural technologies more affordable. Conclusion: The paper concluded that stakeholders, especially in Africa, develop capacity to adopt and utilize innovations effectively while taking advantage of tax incentives in the agricultural milieu for improvement throughout the value chain to optimize gains from global agribusiness that could reach a trillion dollars by the end of the decade. Novelty/Originality of this article: This review is novel in its unambiguous positioning of supportive taxes and subsidies not simply as circumstantial policy instruments, but as key behavioural drivers of agricultural technology uptake. Diverging from most existing literature that treats fiscal policy incentives as auxiliary enablers or individual economic factors, this review conceptualizes taxation and subsidy regimes as direct triggers shaping innovation adoption intentions and behaviour.

The liberation of the inhabitants of the cities of the Volhynian Voivodeship in the 18th century from certain types of rent or in general was the policy of the owner-landlord or elders as representatives of royal or spiritual authority and was often directly related to specific circumstances in the life of the city, its inhabitants, and situational or permanent needs. The burgomasters and aldermen, as members of the magistrate in cities with Magdeburg law, could jointly and in agreement with the castle government make decisions on liberation. Similar decisions on tax exemptions could be implemented by an elected “college of thirty men,” as was the case in the city of Olyka. The liberation of the inhabitants of the cities of the Volhynian Voivodeship in the 18th century from certain types of rent or in general was the policy of the owner-landlord or elders as representatives of royal or spiritual authority and was often directly related to specific circumstances in the life of the city, its inhabitants, and situational or permanent needs. The burgomasters and aldermen, as members of the magistrate in cities with Magdeburg law, could jointly and in agreement with the castle government make decisions on liberation. Similar decisions on tax exemptions could be implemented by an elected “college of thirty men,” as was the case in the city of Olyka. In general, natural disasters, fires, and military occupations led to a critical state of urban economy, so there was a need to support the townspeople with appropriate benefits in order to restore urban life and revive its main economic objects. Liberation was granted to newly arrived townspeople or those who built their own homes in the city or started a new family and thus became part of the community. Residents of cities that served the needs of the castle and the city enjoyed certain privileges regarding rent. Soldiers who served in cities received permanent or temporary liberation. The latter group of liberated persons was supplemented by boyars, city guards, сossacks, servants, etc. Representatives of the clergy of various denominations and religions were generally exempt from paying city taxes. There were no clearly established rules of liberation for all cities in the Volhynian Voivodeship, but there are known provisions for individual cities, which were based on similar trends. In general, temporary liberations, either partial or permanent, are known to have taken place in cities. The implementation of liberations in cities influenced their ethnic and religious character and national diversity. According to rough estimates, the liberated population groups in the cities of Volhynia could have accounted for 4 to 30% of the total population.