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Environment And Development Are Linked To Each Other Relations Of Integration Accounting Essay

The twentieth century witnessed emergent interest in the environment by the governments of dissimilar countries, scientists and interested in their affairs in order to preserve the ecological balance which ensures the continuation of long-term development. Although the environment has continued equilibrium miraculous power of God Almighty came Rights intentional or unintentional spoil what God created and forced labor in the universe, which inflicted huge problem is the problem of damage to the environment.

As the issues of environment and development are linked to each other relations of integration and interdependence, the impossible to continue development on the resource base of the degraded environment and it can’t protect the environment if neglected development cost of environmental damage and to the importance and necessity of understanding the structures of different and recognition of their responsibilities towards the environment was necessary to there are many issues that need to be considered into account, including the role of the accounting profession in resolving issues and environmental problems, as users of financial statements find financial information on all activities of the facility, including environmental information critical to assess the attitude of the facility and results of previous and future aspirations as contribute this information to influence the course of business and community activities. (El-Sakka, 1998)

Therefore, pollution is a phenomenon which has several dimensions, including the economic dimension, where the negative impact on the limited economic resources and depletion. The social dimension, it is the negative impact on man and society as well as the impact on other organisms from the plant and animal, and those who aspire eventually to the service of man. And the fact that these elements represent a series of dynamic and biological-related, the growing interest of researchers in various fields (chemical, engineering and natural and economic) to work to find realistic solutions to these problems. (Al-Said, 2007)

According to Abbas, M. (2004) there is no doubt that the Arab countries are not exempt from polluting the environment, the industry has Arabic despite its weakness outside the oil sector, it is characterized by retardation-based technology has meant that its factories old are among the pollutants of the environment to its lack of those techniques that make it friendly to the environment or pollute less, and then that the production of fuel is also considered the most important activities of the most polluting of the environment in the Arab world, though it is the most important source of income for a considerable number of Arab countries.

As well as, it appears that to address environmental problems (environmental pollution) aided by these problems are difficult, which means that the capacity of Arab countries to confront the phenomenon of pollution require as well as the political desire for the powerful also develop their preventive and enhanced tools treatment for the most important environmental problems mentioned above, and from it you can harness important part of the oil revenues (for example) for the Arab States of oil-producing in raising reserves of potable water for drinking and irrigation may enhance their capabilities in the fight against creeping desert and the development of green spaces and develop the use of alternative energies, environment-friendly energy such as wind, solar (Msdor, F. 2010-2009).

Economists almost universally agree that in concept, pollution taxes are the most cost-effective means of reducing emissions of pollution (see, e.g., Baumol and Oates, 1988; Dasgupta and Heal,1979; Izzo, 2007; Mankiw, 2006; Sitglitz, 2006). As long as monitoring and administrative costs are low, pollution tax equivalent to the marginal social cost of pollution yields a welfare maximizing equilibrium (Tietenberg, 1992). Of course, it is not necessarily true that measurement and administrative costs are low, in which situation pollution taxes may be inferior to ‘‘command and-control’’ means of controlling pollution, which mandate particular abatement measures (Cole and Grossman, 1999). But with the advent of various monitoring and enforcement technologies and techniques, the case for pollution taxation is generally getting stronger on the merits.

The main cause of environmental taxes is to decrease the rate and amount of the costs of using harmful substances or activities, or impairment of a resource. Where the commitment of the tax is targeted, it adds to the cost of someone paying the tax. The adding of costs for a producer in a country or region that is not mandatory for manufacturers outside the country or region of force can obviously on the competitiveness of local producers. The result can be a polluting activity is reduced in regions where environmental standards are higher and greater or acquired by competitors in areas with less stringent regulatory regimes.

Governments may therefore be necessary to consider the introduction of a new environmental tax during a phasing-in period, rather than suddenly impose taxes that radically changes the competitive market overnight. Other measures may be exempt certain sectors or parts thereof, in pairs or with the perception of a mechanism for reimbursement of taxes or to maintain certain economic sectors in a transitional period, thereby reducing the effects of the tax. Those measures designed to mitigate the effects of a tax that will reduce its effectiveness, but it may be politically essential to introduce the tax at the primary site (Sollund, 2007).

According to OECD (2001) various countries have introduced environmental taxes to a changing extent, and a growing number of countries are implementing complete green-tax reforms, whereas others are contemplating doing so. Depending on design features, environmental taxes maintain the ‘polluter pays principle’, under which the costs of pollution anticipation and control should be reflected in the price and output of goods and services which reason pollution as a result of their production and/or expenditure. On the other hand, evidently, various factors other than the use of economic instruments also influence levels of pollution in a known country.

In the context of environmental issues, taxes related to the environment to introduce a price signal that helps ensure that polluters take into account the costs of pollution to the environment when making production decisions and consumption. Taxes are to implement a flexible system that can reduce the costs of pollution control to achieve a given objective and provide incentives for technological innovation and a further reduction of pollutant emissions. Information on the level of environmental tax revenues connected must not be used to describe the inferences about the "environmental friendliness" of the tax system in the countries concerned, without more complete information about taxes in different countries.

The principle of taxation of environmental-based to a basic rule that which occurs more environmentally harmful (contaminative) is paying more taxes, so as a punishment for destruction of the environment through the adoption of technologies is the enemy of the environment, and therefore the more tax the more I feel Polluters its impact, which may make them change their strategies industrial production based on cheap technology contaminated to look into ways to adopt environment friendly technologies, which are usually expensive, but on the other hand there are those incentives, the tax that mentioned and that would relieve them the brunt of the high costs that they undertake in order to acquire these technologies is contaminated, then that the exemption whenever a longer period whenever faded cost of acquiring those technologies with the passage of time (Saleh, N. H. 2002).

1.2. Problem Statement

The main reason of imposing environmental taxes is to curb the extent and amount of the use or consumption of harmful substances or activities, or depletion of a resource. So the using of this type of tax is very important to any place around the world.

According to (Hestler & Spilling, 2010) air pollution in Yemen environmental is caused a diversity of factors including emission from vehicles and the widespread use of serious creation tools such as industrial saws. The major source of air pollution, however, particularly in cities such as Sana’a is emission from cars and other vehicles. In Sana’a alone there are about 250,000 vehicles, many of which are very old having been brought into the country by returning Yemenis after the Gulf War in 1990. The majority of these vehicles use leaded gasoline or local diesel, which contains a high level of impurities. In fact, Yemen remains one of the few countries worldwide that still use leaded petrol in his car and other vehicles. In addition, pollution of the air is unpleasant and unhealthy. Breathe air polluted by exhaust much on a daily basis can cause serious respiratory problems and kidney, and other ophthalmic diseases. Air pollution is an environmental and financial burden to the government of Yemen.

In 2008, the Yemeni Ministry of Water and Environment (MWe) has recognized the seriousness of the problem and how it works on a national strategy to reduce air pollution. The system has already implemented a very simple measure to develop the quality of the air. For example, vehicles that were manufactured before 2000 are no longer allowed in the country. Authorities also reduced the tax on new cars to encourage more people to invest in new modern and more environmentally friendly vehicles.

Another source of pollution in coastal areas of Yemen is mainly on the oil industry. Even if oil revenues for much of Yemen and is a valuable economic resource in its exploration of the production and transportation have contributed significantly to the coastal and marine pollution in the Red Sea and Gulf of Aden.

A study conducted in 1998 by the Department of Oceanography at the Faculty of Science in Alexandria, Egypt, discovered that the Red Sea received an estimated 33 pounds of oil input per year for every square mile (15 kg of oil for every square km), whereas other bodies of water expected an average of 20 pounds (9kg). Thus the industry isn’t responsible for all the pollution of Yemen’s marine environment. Urbanization the fast development of coastal areas and feedback and tourism contribute to the pollution levels as well. Desalination plants water conduct facilities coastal pulling out and quarrying are also accountable for the decline pollution problems within the marine environment and along the coasts of Yemen.

Yet a further reason of marine pollution comes from the growing use of chemicals in certain agricultural actions. The fertilizers pesticides and insecticides used extensively in modern agricultural end up flowing toward and into the sea and coastal areas causing break to the marine life and the nearby environment (Hestler & Spilling, 2010).

Moreover, Yemen is one of the developing countries and these countries are characterized by the low incomes, also of relevance are limited human capital, incompletely developed legal systems and developing the environmental pollution in this area is very public administration systems. All of these features affect the use of environmental policy generally and environmental taxes in particular (Bluffstone, 2003).

As mentioned above, there really needs to have a processor to reduce the pollution and between these processors tax environment on the industries and practices that increase the pollution and the investment of such amounts received from the tax in the protection and reduction of pollution, despite the application of tax environment system requires an administrative laws and policies to reduce that phenomenon. On other hand, the Yemeni society, companies and heading working in Yemen, that causing this pollution they must contribute to the reduce this pollution by paying taxes to the government which reflects itself on the extent of interaction and the desire of those parties to reduce pollution.

1.3. Question of the study

This study basically focuses whether owners of Yemeni manufacturing have a willing to accept the environmental taxes as tool to reduce the pollution of this country. Accordingly, this study investigates the following question:

Does the owners of Yemeni manufactures having acceptance to implement environmental taxes?

1.4. Objective of study

In order to explore the acceptance of Yemeni manufacturing owners to implement environmental taxes, the following objective must be achieved.

To explore the acceptance of Yemeni manufacturing owners to implement environmental taxes.

1.5. Significant of the Study

The researches into environmental taxes in Middle East countries is limited, and also no study before in this country (Yemen), so this is first study in this area so this study will contribute to the existing environmental taxes literature

As well as, this study will consider whether owners of Yemeni manufactures have ability to reduce the higher pollution in Yemen environment as one of the social responsibility by paying tax. Therefore, the results of this study will provide clear picture to the government to implement this kind of tax and they must to put the suitable rules and policy that will help to achieve the purpose of environmental taxes.

1.6. Scope and Limitation of the Study

This study consider on the acceptance of Yemeni manufacturing owners as independent variable because the manufacturing sectors is more pollution than other sectors. As well as this study will consider on implementation of environment taxes as dependent variable in this sectors to know whether owners of these manufacturing have acceptance to implement this kind of tax.

Otherwise this study will face several limitations these limitations include:

Time constraint. This study should be completed within maximum 1 month; therefore incorporating variables that affective on the implement environmental taxes is difficult because data in these variables is need time to collect and discuss it.

Limited the sample. Based on the time constraint and the data available, the study has just relied on the data of Yemen environment than others in Middle East.

1.7. The Organization of the Study

The remainder of this study is organized into four major sections. The next section summarizes the literature about study. It also includes theoretical framework and hypothesis development. Section 3 contains data collection, statistical analysis. As well as the results of study will be presented in chapter 4. Finally, chapter 5 will summarize the findings and suggest the avenues of future research.

2.0 LITERATURE REVIEW

Environmental Or green taxes, such taxes are imposed on polluters who are making a lot of environmental damage through the economic activities different products resulting from a contaminated and brought about to a contaminated, and their use of production techniques dug the environment. Is to determine the percentage of these taxes on the basis of estimating the amount of emissions and the degree of seriousness of the environment of this tax and called (les taxes pigouviennes) belong the name of economical man (Pigou, 1974)

According to economic theory on taxes shows that the objective with an environmental tax is to make the net price equal to the gross price this external cost. In other terms, the purpose with a Pigovian tax is to drawing it to be equal to the social cost that occurs in the production/consumption of the goods. From the statement above and benefits of implementing environmental tax there are so many studies in different countries around the world discussed the important of environmental taxes as a tool to reduce the damage of the environment.

European Union has a relatively extended history of application of the comprehensive cars taxation schemes. In general system comprises of three main elements: registration taxes, annual circulation tax and fuel taxes. Each Member State has own taxes and tariffs that may vary significantly. There is a common trend that countries with strong car manufacturing traditions have lower tax rates (e.g. Germany, Italy, United Kingdom), while countries with the most stringent environmental policies have higher car taxes (e.g. Denmark, Finland, Sweden). According to the study conducted by the European Commission on DG Taxation and Customs Union (2002) cars taxation has a significant effect on the consumer behavior but significantly lower weight than purchasing power. That is the reason why Finland, for example, with one of the highest vehicle taxation rates in Europe has more vehicles per 1000 persons than UK does (389 vs. 361), while UK has significantly lower vehicle taxation rates (ECTCU 2002).

Bluffstone, PO (2003) presents the theory of environmental taxation, and the special situation in developing countries (DC) and countries with economies in the development of (TC). This study shows that regardless of the challenges associated with the use of environmental taxes (management systems for low-income and human capital is limited and not fully legal systems of developed and developing countries in general) in developing countries and countries with economies in transition, but the support indicates that the instruments are contributing to the essential means for environmental protection and economic efficiency. Otherwise, this study shows that despite the numerous examples of shortcomings in the use of environmental taxes to reduce the performance impact on the environment. Central and Eastern Europe and the former Soviet Union and China have a broad system of taxes on pollution and other countries are also experience with this type of instruments, in particular to reduce water pollution.

In Malaysia, is to change the tax law when there is a commitment to gradual change, for example the ban and grant of unleaded gasoline in 1991 was in response to Haze 1991. Introduced a policy for major environmental in 2002 in the form of the National Environmental Policy and 2009 in the form of national policy and green national policy for environment designed to harmonize with the objectives of economic development and environmental imperatives to deal with issues such as environmental management and protection of nature and diversity, and continuous improvement in environmental quality and sustainability. And were hardly any problems in financial terms to touch it. The National Green Policy, not with the use of green technology as a means to speed up the Malaysian economy and promote sustainability.

Among the oil-producing Arab find Algeria, which said its minister of construction and create the environment in (2005) that Algeria has suffered an annual loss of $ 3.5 billion because of environmental pollution; note that a country like Algeria that could reduce this loss is equal to that currently food bill. On the other hand proved that Algeria has adopted 12 laws were allowed to identify the role of the various parties responsible for protecting the environment (Abbas, M. 2004).

Rezaee, Z. Szendi, J and Aggarwal, R. (1995) examined the effect of increasing the procedures and government regulations on the protection of the environment on the economics of businesses. They shows in this study that facilities are responsible for the preservation of the environment which encouraged attention to the extent of responsibility established for achieving the results of specific environmental, as well as attention to the accounting treatment relating to measurement and analysis of environmental costs. One of the main results of the study that there is growing interest by government agencies environmental matters and risks associated with the production activities of enterprises such as pollution by urging enterprises to abide by laws and environmental legislation that the competent authorities the preparation of accounting rules and guidelines specific to measure the environmental costs

In Yemen Nashwan, N (2002) examines the environmental accounting with a proposed model for the application in the case of Republic of Yemen. The study seek to achieve a number of objectives focused on trying to install the building think tank for environmental accounting, and trying to identify models of implementation adopted in many countries of the world, and attempt to quote or development model is most useful and best in terms of the possibility of application in order to propose practical in Yemen. And Research is the hypothesis of the President that the Accounting - In today's world - no longer service certain parties without the other, but to serve the community in general, so the accounting that serves to protect and improve the environment, thus the hypothesis "the possibility of using logic and technique of accounting for the purpose of measuring and identify inputs and outputs and environmental disclosure ", and emerged by a number of sub-hypotheses, were all subjected to the test to make sure whether or not to accept. The result of this study found that the environment of Yemen needs this type of accounting and the author proposed model for the application environmental accounting in Yemen.

According to Hestler and Spilling (2010) examined the air pollution in Yemen; they found that air pollution has caused a variety of factors, including emissions from vehicles and the widespread use of construction tools such as saws industrial importance. This study shows that the Department of Water and Environment (MWE) has recognized the seriousness of the problem and working on a national strategy to reduce air pollution. The authorities have already implemented some simple measures of progress in air quality. For example, vehicles that were manufactured before 2000 are no longer allowed in the country. Authorities also reduced the tax on new vehicles to support more people to invest in new modern and more environmentally friendly vehicles.

Roussey, R (1992) demonstrated that arise from environmental pollution control obligations and environmental costs associated accounting problems and these problems estimating the obligations of pollution control and accounting procedures for costs and environmental determinants of risk assessment of pollution and concluded that this study suggests that environmental obligations arising from the non-compliance with environmental legislation, environmental destruction and take steps towards decontamination actual, shows that there is a difficulty in guiding enterprises causing and contributing to the pollution of compliance with legislation and environmental standards were issued many standards and legislation in this regard but there is a lack of awareness by some of the facilities and staff in legislation and standards and that there is difficulty in estimating these commitments and there is a need environmental experts to consult on the costs of decontamination can be directed even accounting expense or capital expense.

Sterner (2003) noted with regard to water pollution taxes in Colombia, “Corporate acceptance of the charges hinges on the recycling of a significant share of the funds back to industry for abatement…” This approach appears to be widespread in DC and TC settings.

Wang and Wheeler (1999) found that if the application varies greatly depending on the characteristics of the community and society, the elasticity of industrial emissions of particulate air pollution with respect to the tax rate should be 0, 65. This result implies that, despite the existence of levies "endogenous enforcement" of pollution is still reducing emissions of air pollution.

Nedorezov and Ovchinnikov(2010) study of some important aspects of the use of environmental taxes and fines for pollution to justify the choice of innovative technologies and "green" to reduce emissions. They found that the reaction of society to strengthen the tax is generally non-monotonic: while the initial increase in taxes can facilitate the transition to a greener technology, tax increases may further motivate the opposite alternative. Then you look at the socially optimal level of taxation and the choice of technology that motivates him. They found that when the regulator is mildly concerned about the environmental impact, the level of taxation that maximizes social welfare at the same time motivates the choice of clean technologies, resulting in a so-called double dividend.

From all these studies above and during the past two decades was the subject of the relationship between the environment and the business sector much attention through different industrialized countries and these studies found that all these countries around the world face the problem of pollution the environment, so the authors above present how these countries using different ways to decrease this damage as well by using environmental tax or by implement environmental accounting and also environmental cost all these will contribute to reduce all these problems.

3.0. Methodology and Data collection

3.1. Population and Sampling

Generally, surveys are useful and powerful in finding answer the study questions that pave way to data collection and subsequently analyses. That means the primary data will used in this study by using questioner to collect the data.

The population for this study is manufacturing firms in Yemen. According to the latest statistics of the Ministry of Industry and Commerce in 2010, the number of manufacturing firms in Yemen is 126. All these manufacturing will used as sample size of this study and this study choose manufacturing sector because this kind of sector which pollute the environment higher than other sector and most of these manufacturing are located in the capital city of Yemen Sana’a and the commercial cities (Aden, Hadramout, Taiz and Hudidah) this will easy to collect the data.

3.2. Instrumentation

Questionnaires are most widely used data collection technique in surveys and provide a very efficient way of creating matrix of data required for analysis. According to some previous studies this study used some question form questionnaire of these studies that will help to achieve objective of this study such as (Al-Said, 2007) and (Gader, 2009). Therefore this study divided the questionnaire into four parts. First part seeks for general information for all firms and response for this questionnaire. Second part addressed to seek information about realization of manufacturing owners by damage to the environment. However, in this section likert scale from five points will be used, 1 refers to strongly disagree, while 5 indicate to strongly agree. Third part addressed to seek information about Contributing with the government to reduce the effects of pollution of the environment. In this section likert scale also from five points will be used. 1 refer to strongly disagree, while 5 indicate to strongly agree The last part of this questionnaire is addressed the acceptance of the Yemen manufactures owners to pay environmental taxes when the government lived it. Otherwise in this section Barad on dummy variable (Yes\ No) will be used, where yes will take the value 1, while 0 for No.

3.3. Procedures

A set of questionnaire will mail to the taxpayer (owners) of these 126 Yemeni manufacturing firms. Usually most of Yemeni companies are family so the owner of these companies almost is Executive Director or the President of the Board of Directors. Therefore mail will use to distribute the questionnaire because it places less pressure on the respondent, provide them with sufficient time to look up records, and enable them to thoroughly read and answer the question conveniently. Two weeks period will allow for the respondent to reply, then a follow-up letter with another copy of the survey questionnaire will mail to each non respondent to increase respondent rate since this study will use logistic regression that need respondents more than 50 respondents. As well as the questionnaire will translate to Arabic language by experts in both Arabic and English languages because some of the respondent can’t read by English language they prefer questionnaire by Arabic language.

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3.4. Data Analysis

This study will use different statistical tests to find the result that will help Yemen government to know whether the owners of Yemeni manufactures will accept this kind of tax or not. First, the descriptive statistics will be used to describe the characteristics of the sample; these mainly include mean, median, and standard deviation. The means provided a measure of central tendency; the standard deviations provided a measure of variability. Based on questionnaire that used in this study and this questionnaire divided into four section as mentioned in instrumentation part, so the descriptive statistics will used to each section separate to know which question for each section has high value and after that this study will use descriptive statistics to all section together to know which of these section important to the respond.

In addition, to achieve the objective of study, Pearson correlation method and linear regressions will used in this study. Pearson correlation test was conducted to see the association between all these sections and variables. When the value of correlation is 0, it indicates there is no relationship, while a correlation of ±1.0 indicates that there is a perfect positive or negative relationship. In order to, the interpret values between 0 (no relationship) and 1 (perfect relationship). Furthermore, when r = ±0.1 to ±0.29, the relationship is small, when r = ±0.30 to ±0.49, the strength is medium while when r is ±0.50 and above, the strength is large.

Linear regressions will use to indicate the association between the realization of manufacturing owners about damage the environment (section two of the questionnaire) and the contribution with the government to reduce the pollution (section three of the questionnaire) and the last thing is acceptance of taxpayers to pay the tax when the government impose it (section four) and from all these three section the study will find whether environmental tax in this area will implement or not.

Multiple regressions analyze the relationships by allowing prediction on the relationship between the predictor and the criterion variable. As well as, the aim of linear regressions is to determine the predictive power of the independent variables (in this case the acceptance of manufacturing owners) toward the dependent variable (implementing environmental taxes). Linear regression provides the relative contribution for the independent variable. For example, R² indicates how well a set of variables are able to predict a particular outcome. The standard value for R² is 1 which means that there is a perfect linear relationship between the dependent and independent variables. On the contrary, R² value equal to 0 indicates that there is no linear relationship between the dependent and independent variables. Standard multiple regression also provides an adjusted R² value. “The adjusted R² statistic ‘corrects’ R² value to provide a better estimate of the true populations value”.ListenRead phonetically

References

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