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The article titled "WHEN NONPROFIT ORGANIZATIONS DETRACT VALUE FROM SOCIETY: A REJOINDER" by Gamble and Munoz examines the potential negative impact of some tax-exempt nonprofit organizations (TENPOs) on society. The authors identify 12 factors that contribute to this value detraction, including government policies and choices made by TENPO managers. They argue that the benefits of tax-exempt status and tax-deductible donations do not outweigh the lost tax revenues. However, the analysis has some limitations, such as a lack of clarity in defining TENPOs and a failure to estimate the value provided by TENPOs compared to lost tax revenues. The text also critiques the article for not considering the value provided by TENPOs and the impact of corporate tax avoidance and evasion. It emphasizes the importance of diverse approaches to organizing and governing, and acknowledges the valuable work of TENPOs in areas like education, diversity, healthcare, and poverty alleviation. The article concludes by calling for further research and policy changes related to TENPOs and tax exemption. [Extracted from the article]

In the complex landscape of tax and estate planning, a pivotal factor that has rightfully garnered attention recently is the looming sunset of the 2017 Tax Act. The ever-changing nature of tax laws keeps individuals, families, and financial advisors on their toes, and the potential sunset of the estate tax exemption is a subject of considerable interest. As we delve into the nuances of this matter, it becomes apparent that understanding the implications of a changing exemption limit is crucial for effective tax and estate planning. [ABSTRACT FROM AUTHOR]

In international cooperation on taxation, countries strive to achieve equality in international taxation and, thus, create the basis for a fair international tax system. Justice exists in an international system of taxation only when states allocate taxing powers among themselves in a manner consistent with dominant views of justice internationally. A fair international tax system will not exist until there is some international consensus on how countries should allocate axing powers among themselves. International cooperation allows countries to improve the coordination of tax policy at the international level. We can talk about several types of coordination. For example, one type aims to make a country's tax system more similar to others - in other words, to harmonize taxes. Other types aim to establish minimum or maximum tax rates to avoid double taxation of cross-border income streams, prevent transfer pricing, coordinate arrangements with competent authorities and limit harmful tax competition. The current official agreements mean business activities through a permanent establishment and give the source country the primary right to tax profits from this operation. The country of residence is obliged to exempt these profits from tax, at least to the extent that they were taxed by the country of source. A tax treaty also often provides for an exemption from taxation of the employee's income from personal services provided the employee is in the country for no more than a specified period of time and the compensation is received by a non-resident employer without a permanent establishment. The treaty usually reduces or eliminates withholding tax on at least some items of investment-type income, such as interest, dividends, rents and royalties, that are not attributable to business carried on through a permanent establishment. The tax treaty also provides that the country of residence can tax capital gains. [ABSTRACT FROM AUTHOR]

In this Note, I challenge three dominant theories behind property tax exemptions for university housing—the “Quid-Pro-Quo,” “Sovereignty,” and, what I call, “Oxbridge” theories—and propose that only undergrad housing should be tax-exempt. My proposal would recognize the unique educational value of undergrad housing, help reduce town-gown tensions, and be easy to apply. [ABSTRACT FROM AUTHOR]

Tax buoyancy exhibits unique behaviour in nations facing specific challenges. This phenomenon is particularly pronounced in sub-Saharan countries which often implement tax exemptions to boost investment and facilitate trade. This study investigates tax buoyancy in Rwanda. It uses government administrative data and rigorous statistical techniques. The Engle-Granger test for co-integration and Ordinary Least Squares regression techniques were used to assess long-term relationships and models. The study findings revealed that the Gross Domestic Product (GDP) was co-integrated with Direct Taxes while the Total Consumption correlates with Taxes on Goods and Services. The study revealed that there was no sustained correlation between s and international trade taxes in Rwanda. This was attributed to the increasing use of customs tax exemptions for trade facilitation and investment promotion. The GDP emerged as a reliable predictor for international trade taxes. The findings revealed the dynamic tax system in Rwanda was characterized by substantial buoyancy rates. Crucially, the study recommends not relying on import volumes for forecasting international trade taxes, not only in Rwanda but also in other countries adopting similar tax policies. The lessons drawn from Rwanda's experience offer valuable insight for policymakers confronting similar challenges. [ABSTRACT FROM AUTHOR]

Public-private partnerships have long existed in literature, primarily in the construction sector. However, there is a paucity of research on the research and innovation ecosystem. This research aims to develop a framework for promoting public-private partnerships in research and innovation to foster public-private linkages. Primary data was collected from 192 participants selected from public and private sector organizations. The relative importance index was used to rank key elements for promoting public-private partnerships in research and innovations. The best practices include sharing knowledge, engaging in win-win partnerships, and establishing innovation hubs and intellectual property policies. Effective elements include leveraging innovation in geographical proximity, a supportive regulatory framework, joint financing of research equipment and tax incentives for research equipment. Priority sectors include renewable energy, smart agriculture and education. Websites and direct engagements are essential platforms for engaging in collaborations. The research recommends that the government should provide seed funding to support the early phases of the research and extend tax exemptions for research equipment and infrastructure. Research institutions should establish innovation hubs and operationalize intellectual property policies. The study proposes a framework for promoting public-private partnerships in research and innovation in a developing country like Zambia. [ABSTRACT FROM AUTHOR]

The article discusses the taxation of interior design contracts being implemented by the Florida Department of Revenue (DOR). Topics explored include the sales tax that interior designers need to settle in transactions involving tangible personal property (TPP), the sales and use tax exemptions outlined in the Florida Administrative Code Rule 12A-1.001(2)(a), and the planning and audit operations that need to be considered by interior design professionals to ensure tax compliance.

• A best‒worst scaling experiment with a randomized design is applied to elicit how consumer preferences vary by knowledge gap. • A better understanding of the purchase tax exemption with caps is found to contribute to more sustainable consumption. • The potential green consumption gap exists at both the purchase stage and an earlier step when gathering policy information. • Male, income level and risk aversion are related to a deeper understanding of green product related policy incentives. To reduce energy consumption and carbon emissions in the transportation sector, various incentives for promoting electric vehicle (EV) uptake have been implemented worldwide. However, little attention has been given to how individuals perceive EV-related policy incentives, and a knowledge gap may reduce the effectiveness of these incentives. The aim of this study is to discern how a deep understanding of fiscal incentives can also contribute to greater environmental benefits and how green product-related policy awareness is formed in developing countries. Taking a newly released purchase tax exemption for EVs in China as an example, this study compares consumer preferences over certain attribute levels of vehicles with and without detailed policy information via a randomized group design. A best‒worst scaling profile case experiment is embedded to elicit consumer preferences and detailed information about a newly released vehicle emission standard is also provided to avoid a knowledge gap on this regulation. The result shows that compared to the group without detailed policy information, those with information about tax exemption caps are significantly less attracted to hybrid EVs, larger sized and cheap vehicles. Heterogeneous preferences are observed for the attribute levels. Income level, family size and uncertain are found to be associated with various preference through a latent class logit model. A full understanding of the tax exemption policy with caps may raise the preference for battery EVs among individuals with higher income levels and more confident with their choice, and reduce the preference for large cars among individuals from relatively larger families in particular. Self-reported knowledge about this tax exemption policy and the released vehicle emission standard is also examined before the experiment. The results indicate that the awareness of fiscal policies is greater than the awareness of the emission regulation. Individuals who are less risk averse, have higher household income levels, are from regions with more fluently standard language use, or are male are found to have a deeper understanding of these policy incentives. To enhance individual's greener vehicle related policy awareness and further shape their preference towards sustainable consumption, employing social media to transmit policy information and improving confidence in greener vehicle uptake among target populations through well designed policy incentives, especially in less developed regions might be important for developing countries. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to examine the unintended consequences of tax exemption policy on Land and Building Tax (PBB) for Sales Value of Tax Objects (NJOP) on properties under Rp 1 billion. Using Ordinary Least Square (OLS), this study analyzes data from PBB and BPHTB (Land and Building Rights Acquisition Fees) on the land and building’s certifications as well as the sales and property transactions, during the period of 2012 to 2019 in 267 sub-district areas within DKI Jakarta. This study learnt that the greater the number of the tax entities that received tax exemption in one sub-district, the greater the number of certifications as well as transactions (sales and purchases of property) under Rp 1 billion. This was consistently found within the sub-districts that were included in the non-flood-prone category, but not within the flood-prone sub-districts where the correlation was only significant for the certifications. [ABSTRACT FROM AUTHOR]

The article reviews Charlotte Woodhead's book "Caring for Cultural Heritage: An Integrated Approach to Legal and Ethical Initiatives in the United Kingdom," which explores the various ways cultural heritage is cared for in the UK. Woodhead emphasizes the importance of cultural heritage and the complexities involved in its preservation, highlighting the need for empathetic, dialogic, and respectful care practices. The book delves into legal and non-legal approaches to caring for cultural heritage, addressing areas of contestation and the challenges of navigating harm and loss. Woodhead's analysis provides a comprehensive overview of the complexities and nuances involved in preserving cultural heritage in the UK. [Extracted from the article]

Copyright of Journal of Babylon Center for Humanities Studies is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The text discusses the application of economic and public choice theory to analyze the medieval Christian Church's organization and actions, particularly in response to a critique by historian David d'Avray. The debate centers on whether the Church can be viewed as a centralized economic firm or a multitude of discrete systems within a common legal framework. The text explores the concepts of principal-agent problems and transaction costs in understanding the Church's operations, highlighting the challenges faced due to high transaction costs and difficult principal-agent problems in a medieval context. Additionally, the text suggests that while the Church can be analyzed as a firm using economic concepts, it also functions as a system of governance, providing public goods, citizen involvement, and a supernatural entity for justice. The analysis emphasizes the importance of applying economic theory to understand complex organizations, even those involved in spiritual pursuits. [Extracted from the article]

This paper investigates the impact of a large electricity tax exemption on production levels, employment and input choices in the German manufacturing industry. For two policy designs, we show that exempted plants increase their electricity use. This effect is larger under a notched exemption policy, where passing an eligibility threshold yields infra-marginal benefits, compared to a policy without such benefits. We detect no significant impact of the exemptions on production levels, export shares and employment. Using counterfactual simulations, we document that notched policies substantially distort firms' production input choices when financial stakes are high and compliance costs are low. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We first provide evidence of investor inattention to a very simple and well-known capital gains tax exemption in the Brazilian stock market. We then show that inattentive investors exhibit worse trading performance and stronger trading biases even after controlling for several investor-level variables, such as past trading experience. The evidence is consistent with inattention being one of the explanations for the prevalence of behavioral biases. This paper was accepted by David Sraer, finance. Funding: F. Chague and B. Giovannetti gratefully acknowledge financial support from Conselho Nacional de Desenvolvimento Científico e Tecnológico. Supplemental Material: The internet appendix and data are available at https://doi.org/10.1287/mnsc.2021.02516. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Professor John Taylor noted that much of the complexity in the Australian regime for the taxation of capital gains derived from the design of the main residence exemption. Building on this work, this article explores both the policy underlying this most generous concession and the legislative provisions introduced to give effect to that policy. It argues that the underlying policy has failed to provide an appropriate set of foundations for such a major concession, owing more to political pragmatism than to any notions of equity, efficiency or simplicity. These poor foundations have, in turn, meant that the legislative provisions suffer from uncertainty and ambivalence and often do not operate in an effective fashion or as intended. The article considers both policy issues and technical improvements which may lead to improved outcomes in the interpretation and operation of the exemption from capital gains arising on the disposal of the family home. [ABSTRACT FROM AUTHOR]

The Dutch government implemented two changes to the taxation of intergenerational transfers aimed at mortgage down payments and prepayments. We identify the effects of these tax exemptions on prepayments and inter vivos transfers separately by taking advantage of the changes in policy design. The policy changes resulted in two expansions of tax‐exempt transfers, which increased the probability of receiving such transfers, translating into a modest increase in prepayments. Initially, the amounts prepaid increased by a similar magnitude, while the second policy change only resulted in an increase in the amounts being transferred but not the prepayments. The macroprudential policy goal was to reduce the number of underwater mortgages, but the policy was too generic and did not help to achieve this. The prepayments triggered by the policy change increased mostly for borrowers with low original loan‐to‐value ratios, implying that most transfers were made from wealthy parents to housing‐rich children. [ABSTRACT FROM AUTHOR]

Despite the limited financial resources available for technological entrepreneurship in Iran, particularly in terms of bank-oriented financing, venture capital (VC) plays a relatively minor role in financing knowledge-based and technology-driven companies. Strengthening the legal infrastructure through appropriate incentives could promote VC growth. This article, after reviewing the theoretical foundations, performs an importance-performance analysis of the legal components affecting VC in Iran at two levels: macro policies and specific regulations related to VC funds. This analysis was carried out by distributing a semi-structured questionnaire among CEOs and vice presidents of VC funds, non-governmental research and technology funds, and other private companies. The current state of the legal infrastructure for VC was then examined by analyzing relevant laws and comparing them with prioritized legal components. The aim was to suggest solutions to address legal gaps and enhance relevant laws. The findings indicated that, except for tax incentives, other key legal components necessary for VC development are not adequately addressed in the existing laws. To address this deficiency, it is recommended that the social security law be revised to consider the nature of startups and technology companies, and that the intellectual property system be organized to increase demand for venture capital. Additionally, policymakers are advised to continue and streamline processes related to existing tax exemptions, provide tax exemptions for profits reinvested in production rather than distributed among shareholders, and impose taxes on speculative activities outside the innovation ecosystem to channel financial resources into technological entrepreneurship. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: This commentary discusses the New Zealand Labour Party's announcement to remove tax on fresh and frozen fruits and vegetables. It aims to explore its potential impact on the psychological well-being of New Zealanders in the context of the growing global burden of mental illnesses in the current food environment. Conclusions: The proposed tax exemption on fruits and vegetables demonstrates the government's commitment to improving the food environment. While the precise mental health effects of this potential tax change remain unstudied, existing evidence suggests a positive impact on New Zealanders' well-being, marking a pivotal step in addressing broader health issues and fostering a healthier, more equitable food landscape. [ABSTRACT FROM AUTHOR]

Aim: This paper provides an overview of the legal framework for alcohol produced for personal use in European Union (EU) Member States. Methods: We reviewed the national excise duty legislations of EU Member States and conducted an online mapping survey, in which 10 alcohol experts from seven EU Member States plus Iceland participated. Results: We found that the production of alcohol for personal use is tax exempt in 12 jurisdictions, with four countries stipulating a maximum volume of alcohol that can be produced for personal use. The most common alcoholic beverages concerned were beer and wine, while only one country set a tax exemption for spirits. The results were complemented by the alcohol expert mapping survey; tax exemptions were reported for two additional Member States. Conclusion: Legal exemptions for the production of alcohol for personal use were established in every second EU Member State and may therefore contribute to the unrecorded consumption of alcohol in these countries. In light of the detrimental health effects of alcohol, economic interests to support the local small-scale production of alcohol have to be carefully evaluated against public health interests. [ABSTRACT FROM AUTHOR]

This study uses an evolutionary game model to analyze the interplay between Macao residents' willingness to purchase electric vehicles (EVs) and the government's promotion strategies. It assesses the effectiveness of incentives like tax exemptions and price reductions. Despite these initiatives, challenges such as high initial costs, limited vehicle range, and long charging times continue to hinder the widespread adoption of EVs in Macao. Government subsidies increase the appeal of EV purchases, but if not managed carefully, they risk creating dependency. Simulation analysis shows that an active purchasing strategy by Macao residents can stabilize the model's development. However, to achieve wider market penetration and environmental goals, this study highlights the need for the government to align subsidies with market dynamics and for residents to increase their environmental awareness. This study outlines actionable strategies for policy-makers, emphasizing the importance of infrastructure improvements and financial incentives in promoting electric mobility. Policy-makers should focus on expanding the network of charging stations to enhance the convenience and viability of EV usage. Additionally, implementing targeted financial incentives, such as subsidies or tax breaks, can lower the cost barrier for potential EV buyers, thereby increasing the attractiveness and adoption of electric vehicles. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Personal tax exemption (Penghasilan Tidak Kena Pajak - PTKP) can influence fertility choices by changing the costs or benefits of childbearing and increasing family disposable income. This study aims to investigate the impact of personal tax exemption on the addition of children in Indonesia. This study employs secondary data from Indonesian Family Life Survey (IFLS) data waves 4 and 5. The estimation, using a linear probability model, is an improvement from earlier studies as it employs a non-linear specification to more effectively capture the pattern of children's desired demand. This study found an inverse U-shaped relationship between the addition of children and personal tax exemption. The inverse U-shaped relationship indicates that the marginal effect of personal tax exemption decreases as the value of personal tax exemption increases. In addition, the probability of adding children is also influenced by the mother’s characteristics (age and working status), other adult female family members in the household, and the number of children. This study reveals that the taxation variable, personal tax exemption, can affect fertility. Thus, birth control should be carried out by considering various aspects other than direct birth control (e.g., family planning), including taxation. [ABSTRACT FROM AUTHOR]

Human development is an important variable in entrepreneurial activities at all levels both nationally and internationally. In any country, the meaning of human development, which is associated with progressiveness in people's life status, is to be evaluated based on people's livelihood. The government is the core institution responsible for human development in any country through financing, coordinating, and supervising different human development projects. Such development projects include the provision of quality public goods and services such as health, education, housing, and other welfare schemes; all necessary infrastructures relating to the provision of such services like schools and hospitals; and respective experts to facilitate such services like teachers, doctors, and nurses, etc. Tax is regarded as an important tool for governments not only for revenue generation but also for achieving various social and economic reforms for individuals and the economy as a whole, both in developed and developing countries. Most of the current economic discussions from the country level to the international level are about human development, with taxation as the main tool. Thus, economic reforms including tax policies are also made for poverty reduction and other purposes. Among policies include progressive taxation and credit approach; establishment of specific taxes and specific revenue pools for improving human development and reducing inequality; and eliminating tax exemption and reliefs in fighting against poverty. [ABSTRACT FROM AUTHOR]

Copyright of Artvin Coruh University International Journal of Social Sciences (ACUSBD) is the property of Artvin Coruh University International Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Selcuk Law Review / Selçuk Üniversitesi Hukuk Fakültesi Dergisi is the property of Selcuk Law Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research aims to provide guidelines for the sustainable development of rural tourism by using the future study of target villages for tourism in central Iran, which was carried out with a case study of Saryazd, the target village for tourism in the province of Yazd. The current research is applied in terms of purpose and is in the category of descriptive-analytical research. The research's statistical sample comprises ten experts with more than ten years of related experience selected by non-random snowball sampling. Data were collected through media scanning, written and digital sources, interviews, and questionnaires and were analyzed using MAXQDA software and quantitative content analysis techniques. The research method is based on the TAIDA technique, which will be used in future research and scenario development. The research findings showed that the most crucial strategy at the management level is creating a destination management/marketing organization (DMO) and developing a destination management plan (DMP). At the activity level, the training of the local community and their preparation for participation in rural tourism activities by experts and the creation of facilities by the public sector, such as tax exemption incentives for investors to invest in the village and rural tourism. At the task level, changing the water consumption pattern and familiarizing all stakeholders with new methods of water consumption and modern irrigation techniques are suggested guidelines to reach the desired future scenario. [ABSTRACT FROM AUTHOR]

Tax incentives have been used as tools to encourage investments and tax compliance from businesses. Little is known about the effect of tax incentives on tax compliance of Micro, Small and Medium Enterprises (MSMEs) in Nigeria. The study, therefore, investigated the effect these tax incentives (the Nigerian government tax exemption to MSMEs with income of a particular threshold and low-interest financing) have on the tax compliance of MSMEs in Nigeria. The study adopted quantitative research and administered questionnaires to MSMEs in Nigeria. Guided by the theories of social influence and slippery slope, the study employed the regression technique for the analysis and concluded that tax incentives have a significant effect on the tax compliance of MSMEs in Nigeria. Also, tax exemption and low-interest financing have a significant effect on the tax compliance of MSMEs in Nigeria. The study has contributed to the body of knowledge by showing the effect the government tax policy of tax exemption to MSMEs has on tax compliance. The different incentives of government are not sufficiently communicated to these businesses to take advantage of. It is, therefore, recommended that government policies especially on incentives to MSMEs should be well broadcast through different social media platforms for them to benefit. [ABSTRACT FROM AUTHOR]