Research background: Insufficient global cooperation in carbon pricing against global warming has the risk of global carbon emissions rise because of carbon leakage. The effect of a carbon tax on the present supply of fossil fuels is also valuable in regard to global carbon emissions.Purpose: The purpose of this study is to gain more insights into the effects of carbon leakage along with the green paradox on global carbon emissions by reviewing the relevant literature.Research methodology: We provide the problem linked to carbon leakage and the green paradox in the introduction. Then, the effects of carbon leakage and the green paradox on global carbon emissions are elaborated separately. Finally the mutual effects of carbon leakage and the green paradox are reviewed comprehensively.Results: It is seen that various factors like interest rates, fossil fuel extraction costs, the fossil fuel reserves to be discovered in the future and carbon tax incidence are equally important determinants in regard to global carbon emissions.Novelty: This study provides an insight into the mutual effects of carbon leakage and the green paradox on global carbon emissions by reviewing the primary literature in the field.
Tax policies of Turkey have been one of the most concerning economic issues during the course of the European Union accession process. The tax revenues have been an important economic factor affecting tax policies and economic growth in Turkey. Tax performance has been an economic indicator which shows the effects of tax collection on economic development and income redistribution. Tax performance as an important economic indicator for the effects of tax policy shows how to make tax implementation in regard to the effiency and equity principles of taxation in any country. In this study, it will be scrutinized Turkish tax performance compared to EU-15 countries. The aim of this study is to analyze Turkey's tax policy . The tax convergence of Turkey with EU -15 countries will be examined by exploring the stationary tax differentials series using the data sets from Eurostat and Turkish Revenue Administration. In this study , tax revenues-to-GDP ratios are used for tax convergence showing the tax performance in Turkey. and a unit root in the nonlinear framework will be tested to examine the Turkish tax performance compared to EU-15 countries.
Because the concept of tax compliance is related to the voluntary fulfillment of taxpayers' tax liabilities, it is important in terms of both taxpayers and governments. Thus, more and more scientists studying in the field of public finance have been willing to study in tax compliance. It is known that the survey method is widely used in the field surveys conducted for tax compliance. The data collected in these studies based on the questionnaire method were mostly subjected to frequency analysis and parametric or nonparametric tests. In recent years, the data obtained from the field studies conducted for tax compliance have been assessed within the scope of structural equation model. As structural equation modeling is based on explanatory factor analysis and confirmatory factor analysis, it is qualified to be a stronger and more reliable statistical method. In this study, it is aimed to deal with the various aspects of structural equation modeling which is important in terms of reaching more reliable results from the data collected via questionnaire method and hence getting better guide for the policy makers. In this regard, the studies which were conducted for Turkish taxpayers' tax compliance and especially the ones regarding the structural equation modeling in the issue have been taken into consideration. Finally, in the light of previous studies on the issue, all the stages needed for the successful results in regard of the structural equation model are rigorously elaborated. Thus, it is possible to claim that this study may make a modest contribution for more reliable results leading the researchers to use a structural equation modeling.
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