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1.
Review of Integrative Business and Economics Research ; 11:144-163, 2022.
Article in English | ProQuest Central | ID: covidwho-2046103

ABSTRACT

In the Philippines, Undersecretary Orlando R. Ravanera, Chairman of the Cooperative Development Authority, declared that since the founding of the Rochdale Cooperative in England in 1884, different countries have adopted this cooperative form of organization that has resulted in significant economic gains and social development. Findings in this research could offer policy makers, especially those in the Philippine Congress, insights on the importance of cooperatives as partners in community and nation-building by different governments across the globe. [...]to appreciate the role of cooperatives to the Philippine economy, especially during this COVID 19 pandemic, the two provisions in the Philippine Cooperative Code of 2008 that provide for the tax exemption and tax treatment of cooperatives are hopefully not repealed. 2. [...]some countries allow agricultural cooperatives to enjoy tax exemptions and tax holidays so that these organizations can continue their role in addressing poverty, securing food production and boost economic growth (Kireyeva, 2016) as a whole. The cooperatives' not-for-profit nature is a justification for tax advantages in some countries, however in Western agri-food systems agricultural cooperatives face the challenge of inevitably competing with investor-owned businesses where they are at a bind between raising capital and conserving their basic governance (Tortia, Valentinov and Iliopoulos, 2013).

2.
Economies ; 10(8):184, 2022.
Article in English | ProQuest Central | ID: covidwho-2023274

ABSTRACT

The digital economy has risen dramatically in the global environment, and many developing countries, including African countries, have seen a spike in digital activity over recent years. The digital economy’s growth has resulted in an increase in digital financial services (DFS) in Africa and other developing regions. Since many African countries are under pressure to raise domestic revenue, taxing the digital economy has become a viable option. As a result, this study attempted to respond to the following questions: first, what is the link between DFS growth and digital inclusion in African countries? Second, what justifies the imposition of DFS taxes in Africa? Third, what are the potential consequences of DFS taxes in African countries? Using secondary data from the literature review and document analysis, a systematic technique for assessing or evaluating printed and electronic documents, and computer-based and internet-transmitted material, the study discovered that digital financial inclusion is driving financial inclusion on the African continent. The study also found that, despite several negative consequences associated with the growth of the digital economy, most African economic activities are informal and are being aided by various digital financial services. Therefore, it is equally crucial that when adopting digital finance taxes, care is taken to avoid excluding low-income earners from the financial sector and to take note of the usage, affordability, and distortive implications of taxation.

3.
Journal of Public Policy ; 42(3):593-613, 2022.
Article in English | ProQuest Central | ID: covidwho-2016441

ABSTRACT

In the public debate on climate change in Europe, aviation transport has become a bone of contention and thus also a target of political regulation. While the actual available policy instruments, their designs and effects have been extensively studied, their political economy has remained a rather blind spot of research. Therefore, in this article we explore factors accounting for the instrument choice in aviation policy. Revealing most different evolutions in this matter, the Netherlands and Germany represent appropriately illustrative cases for a comparative exploration. Based on the Political Process-inherent Dynamics Approach, we shed light on a highly complex and limiting institutional environment for aviation policy-making and ultimately identify diverging conceptions of problem structures as well as different configurations of party competition as main explanatory factors for instrument choice and aviation policy evolution.

4.
TURAN : Stratejik Arastirmalar Merkezi ; 14:527-538, 2022.
Article in English | ProQuest Central | ID: covidwho-1994614

ABSTRACT

Bu makale, koronavirüs krizinden etkilenen Avrupa Birliǧi ülkelerinin vergi oranlarındaki deǧişikliklere dikkat çekmeyi amaçlamaktadır. Analizin gerçekleştirildiǧi dönem Mart 2020 - Aralık 2020'dir. 28 Üye Devletin her biri ayrı ayrı Íncelenmekte ve bireysel sektörlerde KDV vergi oranındaki deǧişiklikler tespit edilmektedir. Toplanan verilere ve belirli bir döneme ilişkin analizlere göre, ülkelerin bir yandan krizden en çok etkilenen ekonomik sektörleri desteklemeye, diǧer yandan ekonomik istikrarlarını nispeten iyi sınırlar içinde tutmaya çalıştıkları görülmektedir. KDV, tahsilatı Avrupa Birliǧi'nin her Üye Devletinin bütçesinde önemli bir gelir kalemi olan çok aşamalı bir vergidir. Düzenleyici yapısındaki veya vergi oranındaki herhangi bir deǧişiklik, sırasıyla tahsilat ve bütçe üzerindeki mali etkisi olmak üzere vergilendirme yöntemlerine yansır. Bununla birlikte, koronavirüs krizi ve dükkan, restoran, otel ve diǧer gelir kaynaklarının kilitlenmesi, Avrupa Birliǧi'nin tüm ülkelerinde vergi mükelleflerinin üzerindeki vergi yükünün hafifletilmesini gerektirdi. Muafiyet, belirli ürünler ve ekonomik faaliyetler için vergi oranında bir indirimdir.Alternate :This article aims to point out the changes in the tax rates of the European Union countries affected by the coronavirus crisis. The period during which the analysis is carried out is March 2020 - December 2020. Each of the 28 Member States is examined separately and changes in the VAT tax rate are identified in individual industries. Based on the collected data and their analysis for the specific period, it is noticed that the countries try to support the most affected economic sectors from the crisis on the one hand, and on the other hand to keep their economic stability within relatively good limits. VAT is a multi-stage tax, the collection of which is a major revenue item in the budget of each Member State of the European Union. Any change in its regulatory nature or tax rate reflects on the methods of taxation, respectively its collection and financial effect on the budget. However, the crisis with the coronavirus and the lockdown of shops, restaurants, hotels and other sources of income has necessitated easing the tax burden on taxpayers in all countries of the European Union. The relief is a reduction in the tax rate for certain products and economic activities.

5.
Symphonya ; - (1):47-70, 2022.
Article in English | ProQuest Central | ID: covidwho-1994351

ABSTRACT

Considering the significant decrease of investment and GDP in Greece, and the goal of achieving a V-shaped post-COVID-19 recovery, inward FDI could be regarded as a source of productive private investment. This study aims to indicate differences in the factors determining inward FDI in Greece before and after the great crisis and the role of the informal economy on Greece s inward FDI. This study explores the perceptions of multinational enterprises upper management regarding motives of and barriers to locating their activities in Greece, the role of the informal economy and how these perceptions changed before and after the great economic crisis of late 2000s. The results indicate that the relation between inward FDI and the informal economy depends on types of entry and that tax evasion opportunities can impact positively on the motives of foreign investors.

6.
Sustainability ; 14(15):9066, 2022.
Article in English | ProQuest Central | ID: covidwho-1994153

ABSTRACT

The growing economic inequality around the world is recognized as a global problem of mankind. At the same time, the key tool for reducing inequality and ensuring the achievement of sustainable development goals is the taxation system given its distributive function. That is why this paper puts forward and proves a scientific hypothesis according to which direct taxation has a significant impact on economic inequality, with its scale and sphere depending on the level of economic development and the specific architecture of the tax system adopted in a particular country. The study relies on data from 28 European Union countries, including the United Kingdom, whose tax systems are not identical but harmonized in accordance with European Union directives, the same as the legislation in other economic sectors. Accordingly, it can be concluded that similar institutional characteristics are present. We have used the method of two-stage cluster analysis, which is meant for identifying the natural splitting of the mass of data into groups, then carried out regression analysis and built some models. The contribution of the study is revealing a number of important regularities that are significant for characterizing the dependence of income inequality on direct taxation as well as formulation recommendations for improving the tax policies of European Union countries, with the potential of policy implications. The results obtained can play a significant role in the development and further harmonization of tax systems and resolving the global problem of increased inequality within and between countries.

7.
Journal of Business and Educational Leadership ; 12(1):4-18, 2022.
Article in English | ProQuest Central | ID: covidwho-1970365

ABSTRACT

[...]the circumstances facing the worlds' nations and regions are so dire that many researchers predict the end of the neoliberal global world order that has created much wealth for many (though not all) through global free trade, and efficient global supply chains fueled by "capitalism" and "free markets" (e.g., Saad-Filho, 2020). [...]Americans are warned that if they became socialists, they would end up living in a country, which would become similar to Venezuela even though Venezuela's problems do not stem from the country's ambitions to provide social services to its citizens, but rather from the deficiencies in its governance system (e.g., Qiu, 2018). First dimension (x-axis) is a construct that we identify as the level of definition of property rights that is observed in the system, ranging from fully defined private ownership of property to no private ownership of property (i.e., communism). [...]in some regions of the "primordial soup" of economic-political options

8.
Sustainability ; 14(13):7648, 2022.
Article in English | ProQuest Central | ID: covidwho-1934220

ABSTRACT

Under the goal of a “new development pattern”, it is of great practical significance to accurately identify the economic growth effect of fiscal and tax policies. This paper constructs a TVP-FAVAR model to measure the economic effects of China’s fiscal and tax policies at the aggregate and structural levels. The results show that the reduction in total tax has a positive effect on real variables such as output and consumption;especially at the present stage, the promotion effect of total tax reduction on economic growth is relatively strong, but the stimulation effect on price is relatively weak. Further, the tax structure in which the ratio of direct tax to total tax increases and the ratio of indirect tax to total tax decreases is more conducive to the increase in output and consumption, and will not strongly stimulate the rise of price level. Therefore, at this stage, China should continue to vigorously implement the tax reduction policy and ensure the continuity of the tax reduction policy. At the same time, we should continue to optimize the tax structure and give better play to the regulatory role of fiscal and tax policies in income redistribution, so as to achieve the goal that fiscal and tax policies help build a “new development pattern” and promote high-quality economic development.

9.
The Lancet ; 400(10345):18-19, 2022.
Article in English | ProQuest Central | ID: covidwho-1921472

ABSTRACT

[...]examining incomes, along with other variables, is also essential. The crucial role of public activity then transcends capitalism, because when such services are provided by public authorities without basing them on commercial principles in anticipation of profits, this effectively creates a mixed economy. In addition to redistribution, he argues that taxes on inheritance can serve the goal of “predistribution” that inhibit too much intergenerational wealth transfer, once again suggesting that highly confiscatory rates of taxation on individuals have had immense historical success. [...]this is precisely why, in addition to the fiscal policies that he puts so much emphasis on, it is necessary to bring in other regulatory measures and changes in legal codes that would impact predistribution nationally and internationally. [...]low-income and middle-income countries (LMICs) today, which cannot achieve what rich countries can through this progressive fiscal strategy alone, necessarily require other elements of a broader strategy.

10.
Journal of Legal, Ethical and Regulatory Issues ; 24:1-7, 2021.
Article in English | ProQuest Central | ID: covidwho-1898283

ABSTRACT

This article deals with the challenges faced by local authorities in the way for Sustainable Development nowadays. The results show that the main challenges faced by most local authorities are: the mobilization of financial resources, the inadequacy of own income, unreliability of central government transfers and weakness of financial management, economic uncertainty, the difficulty of balancing the reality of the local budget with reduced revenues, the widening gap between the availability of financial resources and municipal expenditure needs. Responsibility and financial resource management are the basis for the good governance of local governments, key drivers for public institutions on the improvement path and ensure sustainable development. To successfully implement sustainable development, for ensuring the financial resilience of local authorities it becomes crucial to develop a strategic financial management plan. Financial management can be a tool for improving the performance of local government. Only with effective local government, with financial resilience and sound public financial management, with the active engagement of local government and citizens, it will be possible to achieve the success of sustainable development including ending poverty in all its forms, ensuring healthy lives and promoting well-being for all, ensuring availability and sustainable management of water and sanitation for all, ensuring access to affordable, reliable, sustainable and modern energy for all, promoting sustained, inclusive and sustainable economic growth, promoting peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels are the mission of local government.

11.
Independent Journal of Management & Production ; 13(3):S361-S367, 2022.
Article in English | ProQuest Central | ID: covidwho-1879678

ABSTRACT

Valentina Peleckiene and her research team observed and analyzed how economic growth of EU countries is accompanied by growth of motorization rate and fatalities during the last decades in terms of inventory number of motor vehicles and accidents in road traffic. The study by Oleksandr Klymchuk et al. highlights the historical processes, current trends, and prospects for the production and consumption of biodiesel in the world;modern approaches to the formation, development, and support of biodiesel production in the European Union are outlined;the economic efficiency of biodiesel production in Ukraine from different types of raw materials (rapeseed, sunflower, soybean) is considered, and modern approaches to efficient biodiesel production in Ukraine and perspective directions of formation of raw material base for the increase of biodiesel production are offered. The analytical study of Tetiana Prylipko's team is examining the search and development of effective ways to reduce the proportion of grain in feed due to non-grain raw materials and partial or complete replacement of such high-value ingredients as animal proteins, fats, phosphatides, macro-and micronutrients, and vitamin-mineral premixes through the use of natural resources of the local raw material base. In the research by Pavlina Fuhelo et al., an evaluation model of the sufficiency of financial support for territorial communities of Ukraine is considered and a ranked series of territorial units is constructed;the problems of the financial support system for territorial communities due to the existence of post-conflict and temporarily occupied territories are identified, and directions for improving the financial provision of territorial communities are proposed and alternative sources of funds for the budgets of territorial communities are considered.

12.
Independent Journal of Management & Production ; 13(3):S145-S160, 2022.
Article in English | ProQuest Central | ID: covidwho-1879675

ABSTRACT

At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved.

13.
3rd International Symposium on Material and Electrical Engineering Conference, ISMEE 2021 ; : 21-25, 2021.
Article in English | Scopus | ID: covidwho-1874313

ABSTRACT

Without any doubt, the Covid-19 pandemic would have a long and lasting impact globally economically. The pandemic would increase the Gini index, a measure of income inequality, remarkably. The previous pandemics due to H1N1 in 2009, Ebola in 2014, and Zika in 2016 increased the index by 1.5 points, according to the World-Bank report issued in 2020. The income gap that has constantly been growing would accelerate with the pandemic. Income inequality often leads to social unrest, lower economic growth, increased health cost, and a lower level of satisfaction. This research studies how a taxation strategy affects the Gini index. We use an agent-based model and the yardsale model, where a small number of agents is established in a closed simulation world. The simulation world has conversed in the total wealth and the number of agents. Each agent performs a wealth exchange of a small amount with other randomly selected agents for each time instant. The simulation results suggest a critical tax rate such that the wealth distribution and Gini index are sustainable. A tax rate lower than the compulsory rate leads to a continuous increase in the simulation time's income inequality trend. On the other side, a tax rate higher than the critical rate reduces the wealth distribution gap. We study various taxation rates and find a vital taxation rate to maintain the wealth distribution. If the tax rate is lower than the critical, the wealth distribution will become more expansive, and otherwise, a higher tax rate would shrink the wealth distribution. © 2021 IEEE.

14.
Generations Journal ; 45(3):1-5, 2021.
Article in English | ProQuest Central | ID: covidwho-1871064

ABSTRACT

COVID-19 and its resultant economic decline have underscored inequities faced by women and people of color. In the United States, policymakers pursued different paths when attempting to recover: Some, like state lawmakers in Georgia, chose to cut funding for programs and services. Other policymakers invested dollars where the need is greatest. Moral investments that put the needs of people first, by creating jobs that pay living wages and help people afford necessities, and equitable policies that ensure everyone pays their fair share of taxes are needed to create a system where everyone can recover and thrive.

15.
Cityscape ; 24(1):11-25, 2022.
Article in English | ProQuest Central | ID: covidwho-1848475

ABSTRACT

Skeptics may call the federal Opportunity Zone (OZ) program a tax dodge for the wealthy, but there is strong bipartisan support for the program at the federal, state, and local levels. Furthermore, underserved communities (and the small businesses therein) could benefit from billions of dollars in new investments in long-term capital that they might not have received through conventional bank loans or government programs-especially given the current unique and challenging economy. The findings noted in this article are based on the authors' presupposition that President Biden's proposed tax increases have increased interest in the deferral and ultimate tax exemption aspects of the OZ program, and investment momentum is likely to continue for the foreseeable future. The authors' data and interviews show that because the OZ program is not structured for real estate speculators and flippers to trade during the OZ reinvestment period, the long-term investment requirement of the OZ program makes it stand out from other place-based incentive programs that have generally failed to live up to expectations. Furthermore, the authors dispute the notion that the OZ program only benefits real estate investors. They believe that OZ investments have funded hundreds of clean energy projects, biotechnology and medical infrastructure projects, active businesses, solar energy projects, and many successful public-private partnerships. The authors also show that Congress placed no limits on the amount of federal, state, and local tax benefits, grants, or other incentives that can be layered into the OZ investment. As a result, OZ structures are being used in combination with Low-Income Housing Tax Credit (LIHTC) projects, New Market Tax Credit (NMTC) projects, Historical Tax Credit (HTC) projects, research and development, solar energy, cost segregation, and other alternative energy projects that generate accelerated depreciation and credits. This is generally referred to as "twinning" of various tax programs. The authors anticipate further extensions of the OZ investment window that will give taxpayers and fund managers sufficient time to make important investment decisions that result in significant economic impact for underserved communities. How many other economic development initiatives can generate win-win results for underserved communities, municipalities, small businesses, and investors alike?

16.
Canadian Tax Journal/Revue fiscale canadienne ; 70(1):35-40, 2022.
Article in English | ProQuest Central | ID: covidwho-1836531

ABSTRACT

Under the 2015 Paris Agreement, Canada is committed to reducing its greenhouse gas (GHG) emissions by 40 to 45 percent from 2005 levels by 2030.1 As of 2019, a full 4 years after the agreement was signed, Canada had achieved emission reductions of only 1 percent. [...]meeting our Paris commitments will require a 39 to 44 percent reduction in GHG emissions in just 11 years.2 To put into perspective the structural economic change required by a 39 to 44 percent cut in emissions, the changes that took place in 2020, the first year of the COVID-19 pandemic-working from home, eliminating most business and personal air travel, and so on-reduced Canada's carbon (CO2) emissions by 8 percent from 2019 levels.3 Meeting the Paris commitments would require Canadians to not only preserve 2020-level emissions, but also achieve three or four times that level of reductions by the end of the following decade. [...]the need for equalization is also reduced. Yet, because of the equalization program's "fixed-growth rule," the size of the program would not decline, even with a diminished need for equalization. [...]Snoddon concludes, "Overequalization often results, with Quebec and sometimes Ontario as the main beneficiaries. Christians suggests that to the extent that economists can estimate the amount of externalized environmental costs with increasing detail and precision, the income tax base could be legislatively reformed to deem such externalized costs to constitute additional taxable income to all of the relevant parties throughout the fossil fuel production and consumption cycle.16 Christians acknowledges that there are practical difficulties in estimating the environmental costs created by individual firms, especially given Canada's selfassessment-based income tax system.

17.
Canadian Tax Journal ; 70(1):125-185, 2022.
Article in English | ProQuest Central | ID: covidwho-1834321

ABSTRACT

For almost 60 years, the Canadian Tax Foundation published an annual monograph, Finances of the Nation, and its predecessor, The National Finances. In a change of format, the 2014 Canadian Tax Journal introduced a new "Finances of the Nation" feature, which presents annual surveys of provincial and territorial budgets and topical articles on taxation and public expenditures in Canada. This article surveys the 2021-22 provincial and territorial budgets. The underlying data for the Finances of the Nation monographs and for the articles in this journal will be published online in the near future.

18.
Revista de Stiinte Politice ; - (73):32-37, 2022.
Article in English | ProQuest Central | ID: covidwho-1801699

ABSTRACT

The aim of this research study is to provide a comprehensive theoretical analysis on the phenomenon of tax evasion, but also fiscal policy measures in the context of COVID-19 pandemic. Fiscal policy highlights the path of government authorities on economic activity based on public revenues and expenditures. The phenomenon of tax evasion significantly affects the prospect of sustainable economic growth. In order to ensure economic stability, it is very important for government authorities to apply rigorous measures to prevent and combat tax evasion.

19.
Journal of Information, Communication & Ethics in Society ; 20(2):213-228, 2022.
Article in English | ProQuest Central | ID: covidwho-1794892

ABSTRACT

Purpose>The importance of smartphones in enhancing students learning, research and development is well-established in many published studies. Nevertheless, due to numerous challenges, Nigerian students are yet to reap from the benefits of smartphones in terms of accessing vital information for learning and development. Therefore, this study aims to develop a framework that will enhance Nigerian students’ ability to use smartphones for learning.Design/methodology/approach>The SERVQUAL Theory Framework is adapted to actualize the research aim. Moreover, a qualitative (in-depth interview) research approach was used to interview 60 students from 3 public universities in Nigeria. Purposive sampling technique was used to select the interviewees, and the interview data were analysed using thematic content analysis.Findings>The findings identified the critical constraints that deter Nigerian students from reaping the full potential of smartphones for learning. The constraints are categorized into three groups which include telecommunication companies’ hiccups, such as high cost of internet, poor network services and coverage;government obstacles, such as high tax policies, insufficient electricity supply and lack of basic infrastructure;and university barriers, such as unavailability of Wi-Fi connection for students, lack of equipped university libraries and poor management.Originality/value>Thus, a holistic Framework for Enhancing Students Smartphones Learning Ability was established to provide fundamental recommendations to the Nigerian Government, telecommunication companies in Nigeria and Nigerian universities to tackle the pressing issues hindering Nigerian students from using their smartphones for learning. This will enhance the smartphone learning experience of Nigerian students.

20.
Economic and Social Development: Book of Proceedings ; : 195-204, 2022.
Article in English | ProQuest Central | ID: covidwho-1777219

ABSTRACT

In the period of the COVID-19 pandemic, citizens' health is among the key goals of every government and as a public good must be ensured through an accessible, functional, and effective public health system. Taxation policy measures give taxation benefits for health services provided related to the COVID-19 pandemic. Consequently, Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies was brought in in response to the COVID-19 pandemic (OJ L 250, 15. 7. 2021.). In this paper, the stated Directive (which is being applied in the Republic of Croatia) will be analysed from a legal perspective, as well as other legislative taxation measures undertaken at European Union related to the COVID-19 disease. Also, cases of the illegal use of VAT taxation exemptions (fraud) related to providing medical services for COVID-19 because the fact should not be overlooked that, according to European Commission Reports, member states have recorded losses in VAT taxation revenue estimated at 140 042 billions of Euros representing a total revenue loss of 11% at European Union level.

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