scholarly journals Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5), and the 2030 Sustainable Development Agenda

2021 ◽  
pp. 95-117
Author(s):  
Eleonora Lozano Rodríguez
Keyword(s):  
Sustainable Development ◽  
Latin American ◽  
Value Added ◽  
Tax Incentives ◽  
International Standards ◽  
Conceptual Approach ◽  
The Sustainable Development ◽  
Development Agenda ◽  
The Pacific ◽  
Latin American Countries

AbstractThe chapter provides a theoretical and conceptual approach to tax incentives and their desirable and problematic characteristics. It then presents the objectives that, from the international scenario, the OECD’s BEPS Project and the Sustainable Development Agenda seek from their good design and implementation. Finally, it presents the current panorama of such incentives in Latin American countries in general, and in those of the Pacific Alliance in particular, analysing, based on a sample of income and value-added tax incentives, their difficulties in meeting international standards. Finally, it proposes a series of public policy recommendations for improvement.

scholarly journals Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America

2021 ◽  
Vol 13 (4) ◽  
pp. 1837
Author(s):  
Tamara Guerrero-Gómez ◽  
Andrés Navarro-Galera ◽  
David Ortiz-Rodríguez
Keyword(s):  
Sustainable Development ◽  
Latin America ◽  
Latin American ◽  
Local Governments ◽  
Sustainable Development Goals ◽  
The Sustainable Development ◽  
Development Goals ◽  
Systemic Variables ◽  
Latin American Countries

Although transparency on the sustainability of public services is an issue of urgent interest to both governments and academics, previous research in this area has mainly focused on developed European countries, and has paid insufficient attention to areas that are still developing, such as many Latin American countries. The aim of this study is to identify factors that promote transparency on sustainability by local governments in Latin America, in the view that greater transparency will help them meet the goals of the 2030 Agenda for Sustainable Development. Therefore, using content analysis and following the GRI guidelines, we analyze the economic, social and environmental information published on the websites of 200 large local governments in 18 Latin American countries. In addition, using linear regression and calculating the corresponding Spearman coefficients, we analyze the influence of idiosyncratic and systemic variables on the volume of information disclosed. Our findings show that certain factors—population size, education level, unemployment, the quality of legislation and political corruption—affect transparency on sustainability. The conclusions drawn from this analysis enable us to identify useful measures for enhancing transparency on sustainability, including the reform of transparency laws and the analysis and disclosure of citizens’ information demands.

scholarly journals The Quintuple Helix of Innovation Model and the SDGs: Latin-American Countries’ Case and Its Forgotten Effects

Mathematics ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 416
Author(s):  
Luciano Barcellos-Paula ◽  
Iván De la Vega ◽  
Anna María Gil-Lafuente
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Latin American ◽  
Analytical Framework ◽  
The Sustainable Development ◽  
Fuzzy Logic Algorithm ◽  
Quintuple Helix ◽  
Innovation Model ◽  
Latin American Countries ◽  
Support Decision Making

The sustainable development of countries is associated with a set of actions that must be implemented in the long term. In this process, society must be a valid partner in the decisions that are made. Studies show the interrelationship between the Sustainable Development Goals (SDGs), which increases uncertainty and makes decision-making more difficult. On the other hand, the Quintuple Helix of Innovation Model (QHIM) provides an analytical framework to explain the systems’ interactions. The motivation of the study lies in knowing the relationships between the variables that affect SDGs. The manuscript aims to broaden the discussion on sustainable development and propose two models to support decision making. The first one suggests 20 indicators linked to the QHIM with the SDGs in Latin American countries. The second identifies the forgotten effects through the application of a Fuzzy Logic algorithm. The main contribution is to know these effects and to support decision-making. The research carried out can be classified as applied, with the explanatory objective and the combined approach (quantitative-qualitative), modeling and simulation, and case study methods. The QHIM results indicate that Chile leads the ranking, followed by Brazil, Mexico, Peru, and Colombia. Also, it reveals the importance of correctly identifying cause-effects by seeking harmony between systems. A limitation would be the number of variables used. The study indicates promising lines of research.

scholarly journals Research Gap Analysis of Remote Sensing Application in Fisheries: Prospects for Achieving the Sustainable Development Goals

2021 ◽  
Vol 13 (5) ◽  
pp. 1013
Author(s):  
Kuo-Wei Yen ◽  
Chia-Hsiang Chen
Keyword(s):  
Sustainable Development ◽  
Indian Ocean ◽  
Atlantic Ocean ◽  
The Sustainable Development ◽  
The North ◽  
The Pacific ◽  
Development Goals ◽  
The Indian Ocean ◽  
The Pacific Ocean ◽  
Research Hotspots

Remote sensing (RS) technology, which can facilitate the sustainable management and development of fisheries, is easily accessible and exhibits high performance. It only requires the collection of sufficient information, establishment of databases and input of human and capital resources for analysis. However, many countries are unable to effectively ensure the sustainable development of marine fisheries due to technological limitations. The main challenge is the gap in the conditions for sustainable development between developed and developing countries. Therefore, this study applied the Web of Science database and geographic information systems to analyze the gaps in fisheries science in various countries over the past 10 years. Most studies have been conducted in the offshore marine areas of the northeastern United States of America. In addition, all research hotspots were located in the Northern Hemisphere, indicating a lack of relevant studies from the Southern Hemisphere. This study also found that research hotspots of satellite RS applications in fisheries were mainly conducted in (1) the northeastern sea area in the United States, (2) the high seas area of the North Atlantic Ocean, (3) the surrounding sea areas of France, Spain and Portugal, (4) the surrounding areas of the Indian Ocean and (5) the East China Sea, Yellow Sea and Bohai Bay sea areas to the north of Taiwan. A comparison of publications examining the three major oceans indicated that the Atlantic Ocean was the most extensively studied in terms of RS applications in fisheries, followed by the Indian Ocean, while the Pacific Ocean was less studied than the aforementioned two regions. In addition, all research hotspots were located in the Northern Hemisphere, indicating a lack of relevant studies from the Southern Hemisphere. The Atlantic Ocean and the Indian Ocean have been the subjects of many local in-depth studies; in the Pacific Ocean, the coastal areas have been abundantly investigated, while offshore local areas have only been sporadically addressed. Collaboration and partnership constitute an efficient approach for transferring skills and technology across countries. For the achievement of the sustainable development goals (SDGs) by 2030, research networks can be expanded to mitigate the research gaps and improve the sustainability of marine fisheries resources.

Russian experience in assessing informal employment indicators and their compliance with SDG indicators

2020 ◽  
pp. 1-18
Author(s):  
Elena Zarova ◽  
Dr Konstantin Laykam ◽  
Elvira Dubravskaya ◽  
Sergey Musikhin
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
International Standards ◽  
Informal Employment ◽  
Formal Sector ◽  
The Sustainable Development ◽  
Development Goals ◽  
The Russian Federation ◽  
The One ◽  
Main Components

This article describes on the one hand statistical methods for assessing informal employment based on the requirements as set by international standards. On the other hand it describes the potential of integrating various data sources to generate informal employment statistics. With as example official statistics of the Russian Federation, the authors show the features of applying the requirements of international standards. Methods are proposed for assessing informal employment in the formal sector of the economy, i.e. in enterprises that submit employment reports to the National Statistical Office. This phenomenon appears in the employment situation of many countries. However, there is no uniformity between countries in how they evaluate the application of the international standards in such assessment exercises. A theoretical model of informal employment is developed and validated based on statistical data published by international organizations. The validation focuses on assessing the causal relationships between informal employment indicators and the main components of the sustainable development goals. This analysis contributes to coordinated decisions on regulating informal employment and ensuring the achievement of the Sustainable Development Goals (SDGs).

Leveraging Bogotá: Sustainable development, global philanthropy and the rise of urban solutionism

Urban Studies ◽  
2018 ◽  
Vol 57 (11) ◽  
pp. 2263-2281 ◽  
Author(s):  
Sergio Montero
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
International Development ◽  
Urban Policy ◽  
Multiple Scales ◽  
Structural Factors ◽  
Global Development ◽  
The Sustainable Development ◽  
Development Agenda ◽  
Policy Solutions

The 2030 Agenda for Sustainable Development is marked by the consolidation of sustainability as a key guiding principle and an emphasis on cities as a potential solution to global development problems. However, in the absence of an agreement on how to implement sustainable development in cities, a set of urban policy solutions and ‘best practices’ became the vehicles through which the sustainable development agenda is spreading worldwide. This article shows that the rapid circulation of Bogotá as a model of sustainable transport since the 2000s reflects an increasing focus of the international development apparatus on urban policy solutions as an arena to achieve global development impacts, what I call the ‘leveraging cities’ logic in this article. This logic emerges at a particular historical conjuncture characterised by: (1) the rising power of global philanthropy to set development agendas; (2) the generalisation of solutionism as a strategy of action among development and philanthropic organisations; and (3) the increasing attention on cities as solutions for global development problems, particularly around sustainability and climate change. By connecting urban policy mobilities debates with development studies this article seeks to unpack the emergence, and the limits, of ‘leveraging cities’ as a proliferating global development practice. These urban policy solutions are far from being a clear framework of action. Rather, their circulation becomes a ‘quick fix’ to frame the problem of sustainable development given the unwillingness of development and philanthropic organisations to intervene in the structural factors and multiple scales that produce environmental degradation and climate change.

scholarly journals Ventajas y Desventajas de la Conciliación en la Resolución de Conflictos – Sobre Reparación del Daño al Medio Ambiente

2016 ◽  
Vol 03 (03) ◽  
pp. 111-139
Author(s):  
Angelina Isabel Valenzuela Rendón
Keyword(s):  
Sustainable Development ◽  
Dispute Resolution ◽  
Alternative Dispute Resolution ◽  
Sustainable Development Goals ◽  
Environmental Damage ◽  
The Sustainable Development ◽  
Advantages And Disadvantages ◽  
The Pacific ◽  
Environmental Damages ◽  
Development Goals

En el presente trabajo se exponen diversas ventajas y desventajas propias del medio alterno de solución de conflictos conocido como conciliación, esto a fin de dilucidar si se trata de un mecanismo adecuado para resolver controversias sobre reparación de daño causado al medio ambiente, lo que se realizará mediante la técnica metodológica cartesiana. Se observa que la conciliación es una forma de acceder a la justicia, adicional al proceso tradicional; además de que a través del procedimiento conciliatorio se fomenta la resolución pacífica de las disputas. Finalmente, se concluye que los pros de la conciliación tienen mayor peso que los contras. Por lo tanto, proponer el procedimiento conciliatorio significa ofrecer una alternativa de un mecanismo pertinente cuando se resuelven controversias sobre reparación del daño al medio ambiente; todo esto coadyuvando al logro de los Objetivos de Desarrollo del Milenio. In this research, different distinct advantages and disadvantages of the alternative dispute resolution known as conciliation are exposed. Through the Cartesian method, this presentation helps establish if conciliation is an adequate way to resolve disputes regarding reparation of environmental damage. Conciliation is a means to access justice, in addition to the traditional trial; furthermore, conciliation encourages the pacific resolution of disputes. Finally, it is concluded that the advantages of conciliation weigh more heavily than its disadvantages. Therefore, conciliation is a pertinent option to solve disputes regarding reparation of environmental damages, in order to achieve the Sustainable Development Goals.

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