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.

Revenue Management (RM) is an important tool for matching supply and demand by segmenting customers into different segments based on their willingness-to-pay and allocating scarce capacity to the different segments in a way that maximizes firm revenues. The benefits of RM are well accepted in the hospitality industry, and the technical aspects of RM form a rich analytical research stream. However, the research is missing a holistic examination of important elements of effective RM. The literature shows that market segmentation, pricing, forecasting, capacity allocation, IT use, organizational focus, aligned incentives, organizational structure, and education and training contribute to effective RM. We group these elements into two concepts: RM technical capability and RM social support capability and propose that these nine elements positively impact RM performance. We develop scales to measure our constructs and collect responses in the hotel industry. Our survey yields interesting results. In line with expectations, we find evidence that forecasting and organizational focus positively impact RM performance. On the other hand, the results show evidence that improved organizational structure negatively impacts RM performance. We provide a few explanations for this non-intuitive result and proposals for future research.

The design, build, finance and operation of public infrastructure is becoming increasingly dependent on participation of the private sector. An imposing amount of investment involved in a public private partnership agreement places financial institutions in the role of major lenders. The complexity of these agreements creates a gap in the information flow between the public sector, the private sector and financial institutions as project participants. Additionally, the public sector decisions about the network improvement actions add to the complexity of these agreements. The objective of this research is to develop a method which will allow an assessment of the effect that network improvement actions have on the project’s financial feasibility. Three common financial instruments were analyzed: bank loans, bonds and real options. Emphasis of the financial feasibility assessment was on the price of the revenue risk, as the most important risk in public private partnership agreements. Results have shown that network improvement actions can have significant impact on the price of the revenue risk. The magnitude of the impact depends on the type of instrument and the position of the road link in the network.

Thesis (Ph. D.)--University of Washington, 2001. / Vita. Includes bibliographical references (leaves 53-55).

No description available.

On the Canadian Prairies, canola is a main source for biodiesel production and wheat is the primary feedstock for bioethanol production. To raise biofuel production requires a movement of resources and land away from food and grain crops, which would cause food to become scarcer and increase its price. This paper determines the impact of more biofuels production on the food industry. It considers the simultaneous estimation of share equations from both revenue function and distance function. Econometric results exploit the non-stationary nature of the data and the correlations among shares between primal and dual models are exploited by cointegration techniques. Johansen’s maximum likelihood estimator is applied to 1971-2007 data from Manitoba, Alberta and Saskatchewan. Morishima elasticity estimates indicate high long run substitutions among crops (wheat, feed grains and canola). A rise in the production of biofuel crops could cause food prices to increase, both for meat and bread.

No description available.

Thesis (M.U.A Pl.)--Virginia Polytechnic Institute and State University, 1990. / Vita. Abstract. Includes bibliographical references (leaves 66-68). Also available via the Internet.

Mannheim, Univ., Diss., 2008.

Thesis (M.S.)--Oregon State University, 1992. / Typescript (photocopy). Includes bibliographical references (leaves 75-78). Also available on the World Wide Web.