Session Tracks

This track explores the theoretical underpinnings of taxation, including optimal taxation models and their implications for economic efficiency. Participants will analyze various theoretical frameworks that inform taxation policy and practice.

This session focuses on the relationship between taxation and economic development, examining how tax policies can foster or hinder growth. Case studies from different countries will illustrate the impact of taxation on development outcomes.

This track addresses issues of tax compliance and the mechanisms to prevent tax fraud. Discussions will include the effectiveness of compliance technologies and strategies to enhance taxpayer engagement.

This session investigates the principles of fair and sustainable taxation, emphasizing equity and social justice. Participants will evaluate different taxation systems and their alignment with human rights and social development.

This track presents comparative studies of taxation systems across different regions, highlighting variations in tax policy effectiveness. Participants will discuss the implications of these differences for regional economic performance.

This session examines the gender impact of taxation, focusing on how tax policies can affect men and women differently. Participants will analyze the implications of taxation on gender equality and social equity.

This track invites contributions that utilize econometric methods to analyze taxation data, including cross-country and panel data studies. Participants will discuss the findings and methodologies that enhance our understanding of taxation dynamics.

This session explores the relationship between taxation and public spending, focusing on the value and efficiency of public expenditure. Discussions will include the role of taxation in funding essential services and infrastructure.

This track delves into the role of corrective taxes in influencing behavior and achieving social objectives. Participants will evaluate the effectiveness of such taxes in addressing externalities and promoting public welfare.

This session investigates how cultural and institutional factors shape taxation systems and compliance. Participants will explore the interplay between societal values and tax policy effectiveness.

This track focuses on the role of non-tax revenues in achieving fiscal sustainability. Discussions will include innovative approaches to generating revenue outside traditional tax systems and their implications for public finance.