Navigating Carbon Pricing: The Economic and Strategic Implications for Industrial Enterprises DOI
Damith Gangodawilage

Sinergi International Journal of Accounting and Taxation, Год журнала: 2024, Номер 2(2), С. 44 - 57

Опубликована: Май 30, 2024

Carbon taxation has emerged as a crucial policy tool for reducing industrial carbon emissions and promoting sustainability. This study examines the financial strategic implications of taxes on firms, particularly in Indonesia, where is gaining traction. Using qualitative case approach, data were collected through in-depth interviews with 12 key stakeholders, including corporate tax officers, policymakers, business owners, representatives from small medium enterprises (SMEs). The findings reveal that impose additional burdens industries heavily reliant fossil fuels, compelling firms to adopt adaptive strategies such energy efficiency measures, investment green technology, participation credit markets. However, SMEs face greater challenges due constraints limited access regulatory information. Furthermore, emphasizes importance stability, government incentives, industry-specific support mechanisms facilitating smoother transition towards sustainable practices. results contribute growing discourse environmental by providing empirical evidence adaptation planning under pricing schemes. These insights offer valuable policymakers designing effective policies balance economic growth Future research should examine long-term impact competitiveness explore role digital innovations, blockchain-based tracking, enhancing compliance sustainability initiatives.

Язык: Английский

Rethinking Tax Systems for Sustainable Development Goals DOI

Eneng Sugihyanty Sugihyanty,

Safri Safri,

Ahmad Faisal

и другие.

Deleted Journal, Год журнала: 2025, Номер 3(2), С. 108 - 119

Опубликована: Апрель 21, 2025

Taxation plays a pivotal role in advancing sustainable development goals (SDGs), yet its implementation faces several systemic challenges. This narrative review aims to explore the effectiveness of tax policies supporting SDGs through lenses environmental taxation, fiscal incentives, progressive reforms, and digital transformation. A qualitative method was employed synthesize findings from recent empirical comparative studies, focusing on interaction between taxation mechanisms sustainability outcomes. The results highlight that taxes effectively reduce carbon emissions promote energy efficiency, while incentives drive investments renewable by alleviating financial constraints. Progressive contributes income redistribution social justice, particularly low- middle-income countries. Furthermore, institutional quality good governance are crucial enhancing success strategies, with countries exhibiting stronger institutions achieving higher efficiency compliance. digitalization systems, including AI-enabled education, further improves transparency public trust. Despite these benefits, challenges such as system complexity, coordination failures, data limitations hinder optimal realization taxation’s potential. Thus, study recommends integrated policy enhanced engagement, interdisciplinary research strengthen systems instruments for development. These insights provide strategic foundation policymakers aiming align global SDG agenda.

Язык: Английский

Процитировано

0
Property Tax Reform and Urban Transformation: Global Perspectives and Policy Implications DOI

Putri Ayu Lestari

Deleted Journal, Год журнала: 2025, Номер 3(2), С. 120 - 132

Опубликована: Апрель 21, 2025

Property tax plays a critical role in urban development, particularly addressing fiscal disparities, guiding land use, and promoting spatial equity. This narrative review explores the evolving of property taxation cities by synthesizing evidence from global case studies policy evaluations. Using data academic databases such as Scopus, JSTOR, Web Science, Google Scholar, literature was collected through targeted keyword searches focused on "property tax," "urban development," "municipal finance." Inclusion criteria emphasized empirical related to policy, governance, outcomes. Findings reveal that well-structured systems can reduce inter-regional inequalities, enhance value improved infrastructure, support inclusive planning. However, systemic barriers poor administrative capacity, fragmented valuation methods, limited public participation hinder effective implementation regimes. Case Ghana, South Korea, Rwanda, China demonstrate innovative reforms, including digital cadastral tools participatory overcome these challenges. Furthermore, progressive models help mitigate gentrification equitable service delivery marginalized communities. The concludes integrated, transparent, are essential for sustainable governance. Future research should examine political economy explore long-term impacts equity markets.

Язык: Английский

Процитировано

0
Environmental management and the circular economy: Analysing the role of environmental fiscal measures in promoting clean production and consumption in OECD countries DOI

Wenchao Gong,

Kanyong Li

Journal of Environmental Management, Год журнала: 2025, Номер 383, С. 125511 - 125511

Опубликована: Апрель 23, 2025

Язык: Английский

Процитировано

0
Navigating Carbon Pricing: The Economic and Strategic Implications for Industrial Enterprises DOI
Damith Gangodawilage

Sinergi International Journal of Accounting and Taxation, Год журнала: 2024, Номер 2(2), С. 44 - 57

Опубликована: Май 30, 2024

Carbon taxation has emerged as a crucial policy tool for reducing industrial carbon emissions and promoting sustainability. This study examines the financial strategic implications of taxes on firms, particularly in Indonesia, where is gaining traction. Using qualitative case approach, data were collected through in-depth interviews with 12 key stakeholders, including corporate tax officers, policymakers, business owners, representatives from small medium enterprises (SMEs). The findings reveal that impose additional burdens industries heavily reliant fossil fuels, compelling firms to adopt adaptive strategies such energy efficiency measures, investment green technology, participation credit markets. However, SMEs face greater challenges due constraints limited access regulatory information. Furthermore, emphasizes importance stability, government incentives, industry-specific support mechanisms facilitating smoother transition towards sustainable practices. results contribute growing discourse environmental by providing empirical evidence adaptation planning under pricing schemes. These insights offer valuable policymakers designing effective policies balance economic growth Future research should examine long-term impact competitiveness explore role digital innovations, blockchain-based tracking, enhancing compliance sustainability initiatives.

Язык: Английский

Процитировано

0