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The purpose of this paper is to analyze the operational decisions of a manufacturer who produces multiple products and the government's selection of cap-and-trade and carbon tax regulations.

This paper explores the production decisions of a multi-product manufacturer under cap-and-trade and carbon tax regulations in a cap-dependent carbon trading price setting and compares carbon emission, the manufacturer's profits and social welfare under the two regulations. Game theory and extreme value theory are used to analyze our models.

First, the authors find that the optimal profit of the manufacturer (the optimal cap) increases and then decreases with the cap (the unit carbon emission of product). Second, if the environmental damage coefficient is moderate, the optimal cap of unit environmental damage coefficient is independent of the product carbon emission or other related product parameters. Ultimately, cap-and-trade regulation always generates more carbon emission than carbon tax regulation. And cap-and-trade regulation (carbon tax regulation) can generate more social welfare if the environmental damage coefficient is low (high), and the social welfare under the two regulations is equal to each other, or otherwise.

This paper contributes the prior literature by considering the inverse relationship of the allocated cap and the carbon trading price and discusses the social welfare under cap-and-trade and carbon tax regulations. Some important and new results are found, which can guide the government's implementation of the two regulations.

It is basically known that the oil and gas industry contributes to various forms of pollution through air, acid rain and water, as well as different kinds of illnesses in humans and aquatic animals. Eventually, this adversely contributes to climate change owing to increases in emission levels in various stages of oil and gas operations ranging from extraction, refining, transportation and even consumption. Therefore, the purpose of this paper is to produce a simplistic model for compliance with environmental taxes in the oil and gas industry as an effort to curtail such adversities. This attempt is expected to set a new pace for heated debates towards the production of a robust environmental tax compliance model through further research. Specifically, it has examined the effect of extensive regulation and use of power in ensuring compliance with environmental taxation via enforcement mechanisms.

The study used a quantitative research design through a positivist paradigm. The population of the study was 115 respondents who were identified as tax experts in three different stakeholder groups (regulators, operators and enforcers) in the Nigerian oil and gas industry. Out of this population, 103 served as the final sample of the study. The data collected from these tax experts were analyzed through partial least squares structural equation modelling.

The results revealed that both extensive regulation and the use of power have high likelihoods of enhancing compliance with environmental taxes through enforcement actions by the relevant authorities within the oil and gas industry.

The results implied the need for policymakers to deploy these enforcement mechanisms to enhance compliance with environmental taxes in the oil and gas industry, which will eventually reduce the environmental menace and ensure cleaner production. The paper also has highlighted the need for future researchers to expand this discussion through an elaborative approach either through disaggregating the variables studied here or integrating voluntary compliance mechanics into the model for further understanding of the drivers of environmental tax compliance. It also implied the need to utilize larger sample in other oil producing countries to improve generalization of results.

The work could be the pioneer in proposing and validating the enforced environmental tax compliance model in the oil and gas industry.

We investigate the perceptions and attitudes of both students and tax professionals about the use of the Code and Regulations in an introductory tax course. We administer a survey at the beginning and end of the semester to 106 students enrolled in an introductory tax course, and a separate survey that is completed by 120 tax professionals. Students enrolled in an introductory tax course that integrates the use of the Code and Regulations feel significantly more proficient in using and interpreting this material at the end than at the beginning of the semester. Supplemental assessment of learning data also indicates that students who have been exposed to the Code and Regulations in this course have a fairly high degree of proficiency in accessing and interpreting material. Furthermore, tax professionals view the ability to read and interpret the Code and Regulations as particularly valuable when entering the workplace and somewhat valuable for the certified public accountants exam. This study’s findings extend prior literature on the introductory tax course and provide evidence that students display positive attitudes on the use of the Code and Regulations after being exposed to this skill, and that tax professionals consider the ability to access and interpret the authoritative support in the Code and Regulations quite useful for the workplace.

The purpose of this paper is to analyze manufacturers' production decisions and governments' low-carbon policies in the context of influencer spillover effects.

This paper investigates the impact of the social influencer spillover effect on manufacturers' production decisions when they collaborate with intermediary platforms to sell products through marketplace or reseller modes. Game theory and static numerical comparison are used to analyze our models.

Firstly, under low-carbon policies, the spillover effect does not always benefit manufacturer profits and changes non-monotonically with an increasing spillover effect. Secondly, in cases where there are both a carbon emission constraint and a spillover effect present, if either the manufacturer or intermediary platform holds a strong position, then marketplace mode benefits manufacturer profits. Thirdly, regardless of business mode used when environmental damage coefficient is high for products; government should implement cap-and-trade regulation to optimize social welfare while reducing manufacturers’ carbon emissions.

This study offers theoretical and practical research support to assist manufacturers in optimizing production decisions for compliance with carbon emission limits, enhancing profits through the development of effective influencer marketing strategies, and providing strategies to mitigate carbon emissions and enhance social welfare while sustaining manufacturing activities.

This paper addresses the limitations of prior research by examining how the social influencer spillover effect influences manufacturers' business mode choices under government low-carbon policies and analyzing the social welfare of different carbon emission restrictions when such spillovers occur. Our findings provide valuable insights for manufacturers in selecting optimal marketing strategies and business modes and decision-makers in implementing effective regulations.

Tax revenues are becoming one of the crucial tax policy segments in developing countries. Governments intend to collect more funds in the budget. The study aimed to identify the dimensions and factors influencing tax compliance in Iranian professional football players.

Based on interpretive structural modelling (ISM), the required information was collected using a literature review and a pairwise comparison questionnaire from eleven sport academic and executive participants. Content validity index of the questionnaire was >0.7 and its inconsistency index was <0.1.

The influential factors put in six levels. Results showed “new technologies for implementing regulations” and “clear tax regulations” were the lowest level's most independent factors. Simultaneously, the “possibility of identifying violating taxpayers” and “transparency of the clubs' financial data” were the most dependent factors at the model's first level. Moreover, “legal” was the greatest, and “technological” dimensions had at least importance, and the “amount and manner of fines” was the influential factor. The findings can use for policymaking to improve the professional player's and society tax compliance.

The authors identified the most independent, dependent, influential and minor essential football players' tax compliance factors and the relations between these factors. Recognising each of the factors' role and level of importance can help governments and policymakers in tax legislation in sport.

The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit adjustments.

The authors use a qualitative research method involving semi-structured and open-ended interviews with the tax auditors in Indonesia. The authors also include some Indonesia court decisions pertinent to the research question above.

Findings indicate that Indonesian tax auditors face a number of difficulties during the audit of transfer pricing cases derived from intangible property, including a lack of transparency in taxpayers’ bookkeeping; limited taxpayer cooperation in providing data and documents; transfer pricing regulations; and problems related to organization and human resources. The study also finds that Indonesian tax auditors and tax officials handle transfer pricing cases by using a legal basis as reference and by performing a number of activities, including among others, comparable analysis.

The findings of this study should assist policy makers to improve the quality of transfer pricing audit. Also, tax auditors and account representatives who do not have enough experience in auditing transfer pricing cases derived from intangible property rights might use the outcomes of this study as a guide for dealing with those cases.

Corporate sponsorship of sporting and cultural events has emerged as a critical component of global promotion strategy. Global sponsorship by multinationals could be made more cost‐effective with similar and generally consistent taxation legislation worldwide. International environmental and quality management standards such as ISO 14000 and ISO 9000 are examples of global standards that have emerged due to the increasingly international nature of commerce. Describes the tax implications of corporate sponsorship utilizing the USA and Ireland as illustrative examples, provides general guidelines for other nations including the UK, and suggests that sponsorship regulations be made more consistent globally.

This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax auditors-related, taxpayers-related and regulatory-related factors.

The study used an explanatory approach, whereby data from 225 auditors in 23 tax regions in Tanzania were collected using a mailed questionnaire. The questionnaire had 25 statements representing factors and 5 statements representing the tax audit effectiveness. The collected data were analysed using both descriptive and inferential statistics. In the case of descriptive statistics, the study used frequency, percentage, mean and standard deviation. For the inferential statistics, the study used exploratory factor analysis (EFA) and multiple regression analysis.

The study findings showed that there were five main critical factors for tax audit effectiveness. The first factor, which is the implementation of tax auditors’ recommendations by management, was found under the organizational category. The second factor, which was adequacy of tax audit unit, was found under the tax auditors’ category, while the third factor was taxpayers’ attitude, found under the taxpayers’ category. The fourth and fifth factors, which were availability and application of regulations and standards for tax audit, and leadership and tax policies for tax audit, respectively, were found under the regulatory category.

Despite the contributions of this study, there are some limitations which need to be acknowledged. First, data were collected from tax auditors only. Second, only 25 statements for factors were used. Third, the study has used only primary data. Last, the study has used perceptual measures of tax audit effectiveness. The authors consider that if other approaches were used, they could have reached different conclusions. Therefore, future studies could be conducted in the areas where limitations have been identified.

From a practical perspective, tax authorities may be relying heavily on tax auditors, as well as regulations and policies, for tax audit effectiveness. The study shows that taxpayers, management, as well as tax audit standards, are critical factors too. However, the study also has practical implications for governments, tax authorities, tax auditors as well taxpayers.

This paper extends prior research in the area of tax audit and is the first paper to use four categories of factors to analyse the influence of tax audit effectiveness, taking into consideration both tax authorities and taxpayers. It also used EFA, which helped to generate variables with multiple prior theories (i.e. theoretical triangulation). Hence, new theories were combined with old theories to produce findings which take into consideration the context of the country.

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

Previous studies on tax compliance have not internally failed to consider why individuals avoid tax payments. The purpose of this paper is to explore the compliance behaviour of Indonesian taxpayers from holistic human nature perspectives including their rational, social and spiritual values.

This paper adopts the tabayyun approach, an interpretive conceptualised methodology using Islamic knowledge to explore taxpayers' rational, social and spiritual realities.

Tax compliance is influenced by holistic factors: personal economic rational, social consensus and spiritual beliefs. Rational taxpayers distrust tax authority and see tax payments as an economic decision (i.e. costs and benefits) that reduces/increases wealth. So, they tend to avoid or reconfigure payments. Opposite to economic rationally is the societal pressure upon taxpayers to converge to being an acceptable citizen with legitimate businesses. Under this view, no mistrust against tax authority exists. As for the spiritual factor, tax payments are seen as religious duties like zakat that ought to be paid for achieving spiritual alleviation.

Due to the research approach, this study results may lack generalisation. Future research can expand broader understanding of religious belief in corporation with compliance behaviour.

In the tax policy context, this study recommends to take into consideration religious levy being included in the tax system. This study also argues substituting tax with zakat. In Indonesia, religious levy takes more essential roles in the spiritual domain rather than economical domain.

It is difficult to expect tax compliance to be an internal compliance because the source of the command is of an external origin. It is considered as a new concept of wealth distribution that comes from an internal attribute. For states that have religious population as Indonesia, religious values become communal bonds that more dominantly form self-identity at both physical and mental levels. Hence, it is very essential for the state to consider the inclusion of religious values or teachings to the regulation, if the state wants such regulation to be adhered significantly by people. The collection instrument whose bonds originated in religious moral/spiritual values can raise the awareness and compliance voluntarily because the command source is internal and autonomous.

This study fills the gaps in the taxation literature by incorporating a spiritual perspective, instead of rational and social domains.