نظرات فقهية و اقتصادية في استحالة النجاسات

The aim of this study is to determine the possibility of using waste in the event of mixed with contaminants and impurities. The study aimed at extracting the legal ruling to sell the waste whether to use it in the industries as raw materials or to sell it for the purpose of landfill. The study presented the jurisprudential discussions of ancient scientists regarding the Impurities alteration (Istihlet al njasat) and sale it as well as its development in the discussion of the entry of residues that may contain impurities in industries that fall within the sphere of human consumption or within the production cycle as raw materials. The study dealt with the subject of its jurisprudence and economic dimensions to achieve the goal of research in the subject.  

An Empirical Analysis of Determinants of Tax Evasion: Evidence from Asia and Latin America

This study examines tax evasion problem which erodes revenue generation for the Tax authorities and Governments in the context of Asia and Latin America. The objective of this research is to explore major determinants which influence tax evasion through cross regional comparison of Asian and Latin American regions. This research provides a framework to understand the impact of socio-economic, behavioral, institutional and political factors towards the decision of evading taxes. The study has conducted an empirical investigation of twelve Asian and eight Latin American countries further divided into regions as South Asia, East Asia and South-East Asia and Central America and South America respectively, through OLS panel regression analysis and Fixed Effect (FE) approach using dataset from 1988 to 2017 derived from WEF Annual Reports. The measures that may help tax authorities to discourage tax evasion have also been highlighted in the last part of this thesis. The study concludes that the variables of Age, corruption, low Income level, Ease of doing Business, are positively associated for all the regions with varying magnitude with the dependent variable whereas, Gender, Services income, self-employment, High income level, Marginal Tax Rate, HDI, Public Trust in Politician and Rule of law are negatively associated for different regions impact factor variations are there. However, self-assessment, agriculture income, technological readiness and accountability show mixed results both insignificant and significant for different regions. It is concluded in this study that economic and institutional factor are more strong determinants of tax evasion in comparison with the demographic factors.