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This paper examines the impact of foreign direct investments on environment degradation in the SIDS group by using a sample of six small island developing states for the time period 2004-2014. It provides a better understanding on the relationship between FDI inflows with its control variables and environment pollution. The results show that there is no positive and significant relationship between FDI and CO2 emissions, that is, FDI has no negative impact on the environment. This outcome was contrary to our expectations but can be attributed and explained by the fact that FDI are perceived as the main sources of cleaner advanced technology and sustainable modes of production to the SIDS. The results indicate that a rise in FDI does not lead to a significant increase in the levels of CO2 emissions in SIDS countries. In other words, foreign investments do not appear to facilitate the growth of pollution havens in amongst the SIDS. Furthermore, the combined effects of the fixed effect model and SUR suggests that FDI and its control variables do not contribute to the higher level of CO2 emissions in SIDS economies. A possible explanation for this optimistic finding is that FDI may help emerging economies like the small islands developing states to modernize and upgrade the quality of their capital stock and such technology effects may translate into lower air pollution. The results are consistent with Liang (2006), Pao and Tsai (2011), Fereidouni (2013) and Hassaballa (2013) who argued that FDI does not increase pollution levels the results provide useful information to policymakers of these small island developing states, as it suggests that these countries can concentrate their efforts in attracting higher levels of FDI inflows into their economies. Though there have been several papers which analyzed the FDI-Environment relationship, this is the first one which studied the impact of FDI inflows on environment degradation in the SIDS.

Whether it be in developed or in developing countries, complying with corporate tax is necessary. However, little is known about the behavior and attitudes of corporate tax payers towards tax compliance in Mauritius. Therefore, this paper adapts the theory of planned behavior concept to develop a new model, CT-model, explaining corporate tax payers' attitudes with the inclusion of organizational characteristics, perceived risks, level of understanding and government accountability. A total of 58 companies responded to the survey. Quantitative research was adopted in the study. The methodology used in the study consists of a random sampling. Data are collected from secondary sources such as articles published by the well-known periodicals, books, and dissertations in order to base the construction of the theoretical framework. The population that was considered for this study was a variety of companies involving in different business activities which included those registered as management companies, construction companies, listed companies, banking and finance companies, textile and manufacturing companies, those involve in plantation and services, as well as SMEs, all over Mauritius. Our main findings of this paper confirm that the relation between organizational characteristics, perceived risks, level of understanding and government accountability with attitudes of corporate tax payers is positively correlated, while perception of the burden of tax has no significant relationship with corporate taxpayers' attitudes. The results also show there is a strong, positive correlation between level of understanding and attitudes/compliance, with high levels of corporate tax understanding with higher levels of tax compliance. This implies that if government encourages tax payment and use the money judiciously (Ayee, 2007), then the higher will be the corporate tax compliance. In addition, the higher the perceived risk which is associated if corporate tax is not paid, such as penalties, sanction, reputational risk, then the more companies will abide to corporate tax payment. These results indicate that, the more government shows higher responsibility towards tax, the higher the companies will pay tax, or the simple the tax procedure the more corporations will abide to tax. Results are consistent with Isa (2012) and Sapiei & Kasipillai (2013) who identified that an important corporate taxpayers' compliance variable that influences compliance behavior is tax complexity / understanding. Results also indicate that firm's characteristics such as business size and tax liability influenced compliance while business age and business activity have no impact on compliance.

The purpose of this paper is to investigate the relationship between FDI and environmental regulation. A panel data set of 18 European countries has been used for a time period of 1995 to 2013. The dependent variable is FDI and the independent variables are total environmental tax revenue, gross domestic product, gross capital formation, gross national income, trade openness and carbon dioxide emissions.Used time series data (1995-2013) for empirical analysis. The empirical result is that total environmental tax revenue are positively related with FDI. Trade openness is coherent with FDI which is in line with Demirhan et al. (2008) and Edwards (1990). Gross domestic product and FDI are positively significant and the findings are reliable to the study of Mottaleb et al. (2008) and Hakizimana (2015). Gross capital formation and FDI has a positive relationship which is line with Krkoska (2001) and Awan et al. (2014). Gross national income and FDI has a negative relationship which is reliable to the study of Antwi et al. (2013) but unreliable to Awan et al. (2014). Nevertheless only carbon dioxide emissions has failed to be in line with the expected outcome. This empirical study implies increase in FDI will lead to an increase of total environmental tax revenue that may help the government to control the environment quality of their country by monitoring FDI inflows and a decrease in FDI inflow results in a less polluting environment. Further FDI revenue can boost up economic growth but that will be at the expense of the environment where government should come up with proper contract with the foreign investors in which it must be stated that use of green technology to decrease carbon dioxide emission and use of more environmentally friendly means of transport so that pollution in these countries could be alleviated. Governments should also motivate FDI to adopt lower levels of pollution by providing of subsidies, grants for the acquisition of environmentally friendly products and adopting production schemas which have a low impact on the environment.