Search results

This paper aims to examine the impact of carbon emissions (carbon dioxide [CO₂]) reduction on tax evasion behaviour.

This study uses data from 200 countries from 2000 to 2017. The empirical analysis is based on various methodological tools, including ordinary least-squares model, fixed- and random-effects models. In addition, GMM and linear mixed model has been used for robustness purposes.

The results show that carbon emissions reduction significantly affects tax evasion behaviour; when carbon emissions decrease, tax evasion behaviour increases. This indicates that the reduction of CO₂ emissions is linked to significant costs, placing a financial burden on companies and leading them to evade taxes to counterbalance these costs.

This study has important implications, as it highlights that the efforts made by countries to minimize CO₂ emissions are associated with high costs and may lead to increased tax evasion, potentially contributing to countries’ budget deficits. The results provide valuable insights for policymakers and stakeholders to implement effective environmental and fiscal regulations that contribute to a sustainable and eco-friendly future. These regulations can help maintain a balance between improving economic growth and ensuring the protection of the environment.

To the best of the authors’ knowledge, this is the first paper to test the impact of carbon emissions on tax evasion using macro-level data.

Using bibliometrics, this study aims to explore the intellectual structure of social segregation research, key contributors, thematic areas and hotspot topics.

A bibliometric analysis was performed for more than 15,000 research papers listed in one of the famous, rich and widely used scientific databases: Web of Science (WoS). This review approach was used to identify social research hotspots on segregation, intellectual structure, borders and development trends. VOSviewer and Gephi software were employed for mapping and analysis.

The study indicates a marked increase in segregation research, particularly from a spatial/urban perspective. The study reveals the interrelationship between segregation and many other social concepts, such as social equality, cohesion, integration and inclusion. In conclusion, addressing the ramifications resulting from the multiple forms of segregation will help in implementing social policies and evaluating their impact on achieving inclusive social development in general and the 2030 agenda of Sustainable Development Goals (SDGs) in specific.

This study remains limited to the precision and thoroughness of the bibliographic data gained from WoS.

This study is valuable for readers to gain rich insights into the state of research on social segregation. It also provides ideas for future research that prospective authors and interested research and academic institutions can investigate.

This study explored the tax evasion and corruption–economic development nexus in Ghana and the moderating role of institutional quality in this relationship.

To achieve this objective, this study employed the structural equation modelling (SEM) strategy and maximum likelihood (ML) estimation method on selected quarterised data from 1996 to 2020.

The study found that tax evasion has a positive impact on GDP per capita and urbanisation but a negative impact on the Economic Freedom of the World Index (EFWI). The study revealed that corruption has a positive relationship with GDP per capita but relates with EFWI inversely. Finally, the study found that institutional quality moderates the nexus between tax evasion and corruption and economic development.

The findings imply that the quality of state institutions has a significant impact on the government's ability to control tax evasion and corruption in order to drive economic development.

One novelty of the study is the examination of the combined effects of tax evasion and corruption as exogenous variables in a single econometric model. Again, to moderate the multivariate relationships of the study, the principal component analysis (PCA) was used to create an institutional quality index. The study recommends that policymakers implement comprehensive tax evasion and corruption reduction strategies simultaneously in order to increase tax revenues for economic development and SDGs achievement.