A crypto tax assessment index (C-TAI) for oil and gas industry
In addition to conventional taxes, host oil and gas producing countries impose a “crypto tax”, including sustainability-related taxes similar to environmental taxes and social sphere development costs. These taxes aim to maximize government taxes which are collected to ensure operational efficiency...
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| Main Authors: | , , , |
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| Format: | Article |
| Published: |
Elsevier
2020
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/28713/ https://doi.org/10.1016/j.jclepro.2020.122035 |
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