The purpose of this research is how to increase tax revenue, focusing on the current status of Value-added business tax. This research discusses tax reform and ways to improve the economy. Surveys are conducted with questions involving policy, standards, and sales tax as a whole. The content of the policy portion is increasing the business tax rate, the reason being: 1.to increase tax revenues; 2.the rate of business tax is lower than that of other countries. Increasing the business tax rate can increase tax revenue, but will increase prices, ultimately placing most of the tax burden on the wage-earning consumers. Underground economic activity is rampant in Taiwan, with street vendors and unregistered businesses not paying taxes, thus losing considerable tax revenue. The tax collection agency¡¦s incomplete tax database and ineffectiveness has resulted in the loss of tax revenue due to uncollected taxes. This creates unfairness in the tax burden, increasing the business tax rate will only exacerbate the unfairness. After receiving the questionnaires, they were numbered and SPSS was the statistics analysis tool used to analyze the data. Descriptive statistical analysis, Reliability analysis, Validity Analysis, Principal Factor Analysis, One-Way ANOVA, and Independent-sample T Test were conducted. This research focuses on (1) the economic effects of raising the business tax rate, (2) ways of tax dodging and prevention, (3) obtaining false tax receipts of fake companies, and (4) unregistered businesses. The results of this research, regarding "enforced investigation of dummy companies can reduce loss of tax revenue,¡¨ ¡§the most serious current business tax violation being illegal tax deductions,¡¨ and ¡§enforced investigation in unregistered businesses to realize taxation fairness,¡¨ reveals a clear difference in standards, with different significance in business tax reform and operating. This research discovered that the collection of business tax is related to the tax rate: normal tax rate businesses and small-scale businesses owners use different tax rates, those that are required to give receipts sometimes do not, and small businesses misreport their revenues, so both type of businesses have opportunity to dodge taxes. Businesses dodge tax by misreporting their revenues or reporting unlawful deductions. The government currently focuses on income tax rather than business tax because it is easier to collect. Preventing tax dodging, preventing dummy companies, and enforced investigation of unregistered businesses are the primary task in business tax collection, which can increase tax revenue.

Flight planning is a large part of the air traffic operations that are presently being conducted. Airlines strive to achieve the cheapest and most cost effective routes for their flights, resulting in aircraft sometimes flying longer routes in order to avoid expensive airspaces with high unit rates. This issue has been an ongoing obstacle for the Swedish air navigation provider, LFV, as some airlines tend to fly over the Baltic Sea, through the Baltic countries, instead of the shorter route through Swedish airspace. These protracted routes result in extra kilometers being flown yearly,consuming extra fuel, as well as imply a revenue loss to LFV and Sweden. The conclusions of this study is that the airspace dodging behavior generate a revenue loss to LFV, totaling approximately €5 032 354 million per year. Should these flights fly the shortest route between their origin and destination, the before mentioned sum would mean an increase in LFV’s reported revenue from air traffic control services by 2%. Airspace dodging also results in roughly 380 408 superfluous kilometers being flown and 1 874 486 liters of additional fuel being consumed every year.