Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

Due to the incapacity of families in Sub-Saharan African nations to satisfy basic necessities for home maintenance, this study is required to enable policy shifts in the area of consumption tax. The study looks at the impact of consumption taxes on the purchasing power of families in Sub-Saharan Africa, with an emphasis on Nigeria and Kenya. The datasets used for this inquiry range from 1994 to 2022. Among the factors are purchasing power parity (PPP), value added tax (VAT), and exchange rate. We obtained the statistics from the World Bank, the Central Banks of Nigeria and Kenya, the Federal Inland Revenue Service, and the Organization for Economic Co-operation and Development (OECD). The study used the autoregressive distributed lag (ARDL) model established by Pesaran et al. (2001). The findings reveal that the inclusion of VAT on the prices of products and services significantly harms households throughout Nigeria compared to those in Kenya. VAT has a significant negative impact on consumer purchasing power in Nigeria but has an immaterial negative impact on household spending capacity in Kenya. The influence of the currency rate is positive and beneficial in Nigeria, whereas it is negative but intangible in Kenya. Due to economic disparity, the report suggests policy reforms in favour of families. It is also suggested that the government develop additional work possibilities, diversify the economy, and give subsidies for basic housing necessities.

Objective: This study investigates the influence of tobacco prices on consumption habits among 200 smokers in Lisbon, Portugal, focusing on generational preferences and perceptions of tobacco taxes. Methods: A cross-sectional survey was conducted using a quantitative approach. Participants were categorized by generational cohort, and data on tobacco consumption types, awareness of tobacco taxes, and opinions on tax increases were collected. Statistical analyses were used to explore relationships and predictors. Results: Findings reveal that 46.5% of participants favored heated tobacco, 37.0% smoked cigarettes, and 16.5% consumed other types like roll-your-own tobacco and electronic cigarettes. Significant generational differences were observed, with older cohorts predominantly smoking cigarettes (51.5%), while Generation Z showed a preference for heated tobacco (55.2%). Most smokers (79.5%) were aware of tobacco taxes, with diverse opinions on their purpose: revenue generation (44.0%), consumption reduction (44.5%), and indifference (11.5%). Despite this awareness, 60.5% reported no change in consumption habits due to tax increases. Conclusion: The study underscores the complexity of tobacco consumption behaviors influenced by price and generational factors. While heated tobacco gains popularity among younger smokers, traditional cigarettes remain prevalent among older cohorts. The findings highlight challenges in tobacco control policies, suggesting a need for comprehensive strategies integrating price measures with targeted educational and cessation interventions to effectively reduce tobacco use across different generations.

COVID-19 has amplified existing imbalances, institutional and financing constraints associated with a development strategy that did not take sufficient account of challenges with emissions, environmental damage and health risks associated with climate change in a number of countries, including China. The recovery from the pandemic can be combined with appropriately designed investments that take into account human, social, natural and physical capital, as well as distributional objectives, that can also address commitments under the Paris agreement. An important criterion for sustainable development is that the tax regimes at the national and sub-national levels should reflect the same criteria as the investment strategy. Own-source revenues, are essential to be able to access private financing, including local government bonds and PPPs in a sustainable manner. Governance criteria are also important including information on the buildup of liabilities at all levels of government, to ensure transparent governance.
Despite differences in political systems, the Chinese experiences are relevant in a wide range of emerging market countries as the measures utilize institutions and policies reflecting international best practices, including modern tax administrations for the VAT, and income taxes, and benefit-linked property taxes, as well as utilization of balance sheets information consistent with the IMF’s Government Financial Statistics Manual, 2014. The options have significant implications for policy advice and development cooperation for meeting global climate change goals while ensuring sustainable employment generation with transparency and accountability.

This study analyzes the potential of making Uzbekistan’s taxation system more inclusive by introducing a tax incentive policy related to zakat (obligatory Islamic alms for the wealthy). Additionally, it explores the establishment of relevant institutions to facilitate zakat collection and distribution. The study employs the method of comparative legal research, combined with exploratory research techniques, to examine taxation and zakat systems in different countries. The study’s findings indicate that incorporating zakat incentives, either in the form of tax credits or deductions, into Uzbekistan’s taxation system can enhance the role of zakat institutions in the country’s economy and reduce tax evasion to some extent. Moreover, it proposes a preliminary model of zakat management for Uzbekistan based on conclusions of the comparative study of various countries and analysis of the national legislation. Finally, the research highlights the necessity of a systematic approach to educate the public about zakat obligations, which is crucial for operation of proposed zakat management model and improving compliance. The study provides essential policy recommendations, including the implementation of zakat tax incentives, enhancing public zakat literacy, and ensuring the efficient operation of zakat institutions. By adopting these measures, the government of Uzbekistan can foster a more equitable and effective taxation system, contributing to socioeconomic development and poverty alleviation.

The government’s increased cigarette tariff aims to lower smoking rates and avoid adverse impacts. This study’s goal was to offer process innovation for lowering Asian’ smoking behavior. The participants were chosen by stratified random selection from a total of 738 people residing in Pathum Thani Province, Thailand. The instrument was a questionnaire. A software programmer was used to examine descriptive and inferential statistics using EFA and one-way ANOVA techniques. A strategic framework guideline using a SWOT analysis and TOWS matrix to encourage smoking reduction was proposed. The findings revealed two components: smoking behavior change and continues smoking that were based on SWOT analysis and TOWs matrix. There were nine strategies for the excise department to consider for the adjustment of the next policy in terms of reducing the number of smokers. The practical and policy suggestions could help reduce the negative impact of the cigarette industry on public health and increase government revenue while addressing weaknesses and threats in the industry.