This study examined how social drivers such as culture, tax education, attitude, and equity affect tax compliance behaviour among SMEs in Ghana. Quantitative research approach was adopted for this study. The survey research design was employed for this study, and the data collection instrument...

The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...

In this report, we analyse the financial health and challenges facing colleges in England. This covers all further education colleges, including sixth form colleges. There are currently 218 colleges in England, which offer a wide range of academic and vocational programmes to both young people...

A new, up-to-date system for allocating funding between councils is vital, and reforms must align with the broader vision for local government.

This volume presents the first systematic review of public bank lending in the water sector in the Global South. Many public banks have an explicit mandate to finance public water management, yet despite a resurgence of interest in public banks and the role they can play in sustainable...

As part of the CITI4GREEN project, this contribution analyzes the public interventions contained in Re-START “Territorial Resilience of the Central Apennines Earthquake Reconstruction” assessing their impacts on the sustainability guidelines posed by the United Nations through the...

In a paper delivered at the December 1955 meeting of the Econometric Society, Paul Samuelson noted that though economists had done "work of high quality and great quantity in the field of taxation," the theory of public expenditure had been "relatively neglected" (1958, 332). Anglo-American...

The public finance system in force in Poland provides for a trade fair fee (Polish - "op±ata targowa") as part of municipalities' own revenues. The trade fair fee is collected from persons selling at marketplaces located in the municipality. It constitutes own income for the commune's budget...