Peer-to-Peer (P2P) streaming is being considered as the most promising approach to deliver real-time video to large scale users over the Internet. Neighbor selection is one of the key components to construct overlay topology for P2P streaming systems. Currently the majority of QoS-aware neighbor selection approaches assume that the allocated bandwidth resources to individual peers are proportional to their incoming bandwidth rather than their outgoing bandwidth and don't suit for bandwidth resource scarce environments. In this paper, we incorporate taxation-based incentive mechanism into QoS a...