scholarly journals Conclusion

2021 ◽  
pp. 219-225
Author(s):  
Wouter Lips
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Capacity Building ◽  
Tax Incentives ◽  
Global South ◽  
International Community ◽  
External Assistance ◽  
Sustainable Investment ◽  
International Tax ◽  
Tax Capacity

AbstractThis book has been a collaboration between 20 authors who are all working on issues that link taxation with development and emancipation in the Global South in all sorts of different capacities. Together, we have offered ten chapters that explore four relevant themes: global tax governance and developing countries, external assistance for tax capacity building, tax incentives and attracting sustainable investment, and harmful and helpful tax practices for sustainable development. The book paints a picture of the difficulties countries in the Global South face when they participate in international tax relations, whether bilateral or multilateral, but each chapter also highlights opportunities for how the international community can do better in this regard.

scholarly journals Tax Incentives Issue for Innovations in Sustainable Energy within the BRICS strategic partnership framework

2020 ◽  
Vol 220 ◽  
pp. 01007
Author(s):  
Ekaterina Kudryashova ◽  
Anna Shashkova
Keyword(s):  
Capacity Building ◽  
Sustainable Energy ◽  
Tax Incentives ◽  
Energy Sector ◽  
The Other ◽  
Strategic Partnership ◽  
Brics Countries ◽  
Key Topics ◽  
Tax Capacity

The energy sector is one of the key topics in agenda of the BRICS strategic partnership. There are a few steps taken towards the development of sustainable energy innovations as well. However, this direction of strategic partnership is not supported by the other BRICS cooperation channels like the cooperation on tax matters. The tax incentives for the sustainable energy innovations could be part of the tax capacity building announced in the BRICS documents elaborated during the BRICS countries Revenue Authorities.

scholarly journals Compatibility between the Millennium Development Goals and the Global Development Discourse: PERSPECTIVES FROM ZIMBABWE

2016 ◽  
Vol 4 (4) ◽  
pp. 539
Author(s):  
Tendai Chiguware
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Millennium Development Goals ◽  
International Community ◽  
Global Development ◽  
Development Discourse ◽  
Development Goals ◽  
Donor Agencies

The Millennium Development Goals were a rather a bold initiate meant to curtail rising levels of poverty in developing countries. While the intention of the MDGs has been roundly praised, what has beenquestioned is the capacity of the respective governments to implement and achieve the stated goals. Conceptually, there were also questions about a program with uniform indicators that did not take cognisance of disparities within countries. However, the design of the MDGs did not raise as much questions as the execution of them. In recent, there have also been questions on the possibility and efficacy of achieving the MDG. While there were always doubts about the capacity of the international community to raise the requisite resources to achieve the MDGs, there were always undercurrents of the capacity of beneficiary countries to implement the goals. Further, the study argues that the prevailing development discourse in Zimbabwe entrenched in the use and dependence of donor agencies and their respective implementing NGOs further reduced the chances of the MDGs, and consequently, sustainable development ever being achieved in the country.

scholarly journals The Role of Standards-Related Capacity Building on the Sustainable Development of Developing Countries: Focusing on the Korea’s Standards-Related AfT Case in Bolivia

2020 ◽  
Vol 12 (12) ◽  
pp. 5199
Author(s):  
Seungyeon Moon ◽  
Heesang Lee
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Capacity Building ◽  
Single Case ◽  
Descriptive Analysis ◽  
The Sustainable Development ◽  
Qualitative Descriptive ◽  
Aid For Trade ◽  
Development Goals ◽  
Building Activities

Many countries provide standards-related aid for trade (AfT) to developing countries in association with the United Nations Sustainable Development Goals (SDGs), such as sharing their experiences and providing training or infrastructure. Regarding the influence of standards-related AfT on the sustainable development of developing countries, we studied Korea’s standards-related AfT program to examine the role and features of standards-related AfT in terms of standards-related capacity building. In this study, we conducted a single case study with a focus on Korea’s standards-related AfT in Bolivia using qualitative descriptive analysis. The result indicated that Korea’s standards-related AfT is associated with three pillars of sustainable development in terms of standards-related capacity, namely standardization, conformity assessment, and metrology, and can be summarized with two key tasks: building testing infrastructure and improving Technical Barriers to Trade (TBT) capacity. However, several limitations were found in Korea’s standards-related capacity building activities, such as limited scope, limited target of the program, and the lack of activities for building institutional foundations for standards-related capacity.

scholarly journals Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building

2021 ◽  
pp. 77-92
Author(s):  
Wouter Lips ◽  
Dries Lesage
Keyword(s):  
Developing Countries ◽  
Capacity Building ◽  
Technical Assistance ◽  
Policy Reform ◽  
Medium Term ◽  
Additional Tool ◽  
Coordination Tool ◽  
High Level ◽  
Domestic Resource ◽  
Tax Capacity

AbstractThis chapter investigates the introduction of Medium-Term Revenue Strategies (MTRS) in developing countries as part of technical assistance for tax capacity building. The MTRS concept was devised by the Platform for Collaboration on Tax and is supposed to be a holistic high-level roadmap for tax policy reform around which civil society and external aid donors can coordinate. Tax capacity building for domestic resource mobilization has become a crowded governance field over the last decade with multiple bilateral and multilateral partners involved, sometimes in the same country. While there have been multiple high-level coordination efforts, within-country coordination is still lacking. As such, we investigate the concept’s usefulness as a coordination tool for donors to ensure their assistance is matched with a country’s needs and preferences. We also critically examine the concept’s potential pitfalls and deficiencies in terms of scope and ambition, partners, and legitimacy. We conclude that if the MTRS is evaluated as it is intended, an additional tool in the larger toolbox of coordination in the tax capacity building regime, the concept holds promise but calls for close scrutiny to ensure that they are truly country-owned and country-specific roadmaps.

scholarly journals Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries?

2021 ◽  
pp. 63-76
Author(s):  
Sathi Meyer-Nandi
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
The Other ◽  
Good Thing ◽  
Skill Transfer ◽  
Development Effort ◽  
Investment Climate ◽  
Policy Coherence ◽  
International Tax ◽  
Lost In Translation

AbstractThe actual implementation of Policy Coherence for Sustainable Development (PCSD) in the area of international tax matters has some room for improvement undisputedly. Though civil servants agree that giving with one hand but taking with the other is inefficient and that seeking synergies between different policy areas is a good thing to do, the holistic dialogue between all relevant ministries and stakeholders is often missing. A big hurdle here is the technical subject matter, which makes a productive dialogue among different ministries and stakeholders often tricky, next to a different understanding of what benefits sustainable development. This is why PCSD is often lost in translation and stays a concept that constitutes the neglected hot potato despite being internationally endorsed. This chapter tries to provide some food for thought regarding potential measures donor countries could introduce to improve the alignment between their tax policy and their development effort. Suggestions will be given regarding tax treaty and tax transparency policies of donor countries and mechanisms to enhance cooperation between the tax administration of donor and developing countries. These measures aim at raising the revenues in developing countries, provide skill transfer while also contributing to a favorable investment climate through boosting tax certainty for companies and reducing the risk of double taxation.

scholarly journals Translating the sustainable development goals in national development planning: the case of Mozambique’s energy for all programme

2021 ◽  
Author(s):  
Eléusio Viegas Filipe ◽  
Kei Otsuki ◽  
Jochen Monstadt
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Universal Access ◽  
National Level ◽  
National Development ◽  
Global South ◽  
Development Planning ◽  
International Community ◽  
Institutional Capacity ◽  
Development Goals

AbstractThe international community has emphasised the importance of governments adapting the United Nations Sustainable Development Goals (SDGs) to national policy priorities. Whilst sustainability assessment frameworks and indicators are meant to facilitate adaptation, their assumption of high institutional capacity based on Global North contexts is a shorthand for Global South contexts. In particular, limited institutional capacity means that electricity utilities in the Global South struggle with meeting national and international demands to universalise access to basic services for the entire population as well as in ensuring financial sustainability. Based on a case study of the Mozambique government’s National Energy for All Programme, this paper analyses the ways the public electricity company Electricity of Mozambique (known as EDM) has been translating SDG 7.1 on ‘ensuring universal access to affordable, reliable and modern energy services’ into its national political context given the conditionalities of international donors and investors. One outcome of this translation, a compartmentalisation of EDM’s organisational structure, is counterproductive to the integrative and autonomous approach of the SDGs for sustainable development at the national level. To reduce organisational fragmentation and dependency of national project implementers such as EDM on donor interventions, the international community needs to tailor and better align SDG-oriented interventions with the conditions of Southern institutional frameworks and their political contexts.

The economic strength and tax capacity of the Krasnoyarsk Krai: Challenges and the prospects for development

2020 ◽  
Vol 18 (4) ◽  
pp. 642-651
Author(s):  
V.V. Zozulya ◽  
I.S. Goryunova ◽  
I.V. Zozulya
Keyword(s):  
Sustainable Development ◽  
Import Substitution ◽  
Krasnoyarsk Krai ◽  
Resource Potential ◽  
The Sustainable Development ◽  
Comparative Analyses ◽  
Graphic Visualization ◽  
Further Development ◽  
Tax Capacity

Subject. The article discusses the prospects for the development of the Krasnoyarsk Krai and the implementation of the import substitution programme. Objectives. The article aims to analyze the tax potential of the Krasnoyarsk Krai, highlight the main problems, and identify possible directions for further development of the Krai. Methods. For the study, we used systems and institutional approaches, the methods of statistical and comparative analyses, and data tabular and graphic visualization. Results. The article identifies the main obstacles to the sustainable development of the Krasnoyarsk Krai. Conclusions. The Krasnoyarsk Krai has a strong economic and resource potential for further development, which is not being implemented properly.

Relating regional crises and political cohesion from an ASEAN and EU-ASEAN perspective

2016 ◽  
Vol 6 (3) ◽  
pp. 93-105
Author(s):  
Naila Maier-Knapp
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Institutional Development ◽  
International Community ◽  
Southeast Asian ◽  
Regional Level ◽  
Asian Region ◽  
Common Concern ◽  
The Common ◽  
Regional Grouping

In December 2015, the Association of Southeast Asian Nations (ASEAN) celebrated the official establishment of the ASEAN Community. Having emerged in 1967 as a regional grouping of developing countries with minimal shared interests—beyond the common concern of economic growth and national resilience, ASEAN now has established regional structures which have been vital in enhancing development and dialogue on a broad range of issues across the Southeast Asian region. Over the years, the institutional development at the regional level has been accompanied by various efforts to promote regional unity and identity. The more recent years have also displayed that the international community has been supporting these efforts for ASEAN unity and identity by showing greater recognition of ASEAN as an international actor in its own right, for example, through the establishment of numerous country delegations to ASEAN.

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