scholarly journals Tax Incentives in Developing Countries: A Case Study—Singapore and Philippines

2021 ◽  
pp. 119-147
Author(s):  
Irma Mosquera Valderrama ◽  
Mirka Balharová
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Direct Investment ◽  
Tax Reform ◽  
Tax Incentives ◽  
The Philippines ◽  
South East Asia ◽  
The Sustainable Development ◽  
Development Goals

AbstractThe aim of this chapter is twofold. The first aim is to analyse the main features of the tax incentives in developing countries with a case study of two countries, Singapore and the Philippines. Singapore has been regarded in literature as one of the countries that has successfully attracted foreign direct investment; however, it is not yet clear whether this is the result of tax incentives or any other measure. The Philippines is at the time of writing in the process of introducing a comprehensive tax reform program (CTRP) that aims to redesign the tax incentives to become more competitive in the region and to achieve social and economic growth. These countries also belong to the same region (i.e. South East Asia), and therefore, the comparison of the incentives in these countries can also contribute to best practices in the region. Following this comparison, the second aim of this chapter is to evaluate the tax incentives granted in Singapore and the Philippines taking into account a new proposed evaluative framework for tax incentives in light of the Sustainable Development Goals (SDGs).

Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)

2019 ◽  
pp. 209-234
Author(s):  
Michael Lennard
Keyword(s):  
Developing Countries ◽  
Human Rights ◽  
Tax Reform ◽  
Tax Avoidance ◽  
Developed Countries ◽  
Profit Shifting ◽  
The Sustainable Development ◽  
Setting Mechanism ◽  
Development Goals ◽  
International Tax

This chapter looks at how the international tax norm-setting mechanism may positively or negatively affect attainment of the Sustainable Development Goals and the achievement of human rights. It is important to recognize that there is a great deal of concern expressed by many developing countries about their lack of real participation in the development of what are being promoted as global tax norms or standards. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has brought some of these issues to the forefront. Nevertheless, there is much that is useful to developing countries in the BEPS outcomes, especially in combatting what is commonly regarded by both developing and developed countries as tax avoidance or evasion, such as through international profit-shifting.

scholarly journals Towards Sustainable Mobility? The Influence of the COVID-19 Pandemic on Romanian Mobile Citizens in Spain

2021 ◽  
Vol 13 (7) ◽  
pp. 4023
Author(s):  
Silvia Marcu
Keyword(s):  
Sustainable Development Goals ◽  
Human Mobility ◽  
Sustainable Mobility ◽  
The Sustainable Development ◽  
New Models ◽  
Challenges And Opportunities ◽  
Development Goals ◽  
Depth Interviews

Using the case study of Romanians in Spain, this article highlights how the COVID-19 crisis presents both challenges and opportunities when it comes to human mobility and sustainability. Drawing on in-depth interviews with mobile people during the period of lockdown and circulation restrictions, and in accordance with the objectives of the Sustainable Development Goals (SDGs), the paper advances and contributes to the relevance of sustainability and its impact on people’s mobility in the context of the COVID-19 pandemic. I argue that even in the midst of the crisis, sustainable ways may be found to promote and protect human mobility. The paper raises the way sustainability acts as a driver, gains relevance and influence, and contributes to the creation of new models of resilient mobility in times of crisis. The conclusions defend the respect for the SDGs regarding human mobility and emphasise the role of people on the move as sustainable actors learning to overcome distance and the barriers to their mobility during the pandemic.

scholarly journals Using citizen science data to monitor the Sustainable Development Goals: a bottom-up analysis

2021 ◽  
Author(s):  
Laura Ballerini ◽  
Sylvia I. Bergh
Keyword(s):  
Sustainable Development ◽  
Citizen Science ◽  
Sustainable Development Goals ◽  
Comparative Case Study ◽  
Science Data ◽  
The Sustainable Development ◽  
Case Study Analysis ◽  
Wide Range ◽  
Development Goals

AbstractOfficial data are not sufficient for monitoring the United Nations Sustainable Development Goals (SDGs): they do not reach remote locations or marginalized populations and can be manipulated by governments. Citizen science data (CSD), defined as data that citizens voluntarily gather by employing a wide range of technologies and methodologies, could help to tackle these problems and ultimately improve SDG monitoring. However, the link between CSD and the SDGs is still understudied. This article aims to develop an empirical understanding of the CSD-SDG link by focusing on the perspective of projects which employ CSD. Specifically, the article presents primary and secondary qualitative data collected on 30 of these projects and an explorative comparative case study analysis. It finds that projects which use CSD recognize that the SDGs can provide a valuable framework and legitimacy, as well as attract funding, visibility, and partnerships. But, at the same time, the article reveals that these projects also encounter several barriers with respect to the SDGs: a widespread lack of knowledge of the goals, combined with frustration and political resistance towards the UN, may deter these projects from contributing their data to the SDG monitoring apparatus.

scholarly journals The Effect of the Characteristics and Activities of the Board of Directors on Sustainable Development Goal (SDG) Disclosures: Empirical Evidence from Southeast Asia

2021 ◽  
Vol 13 (14) ◽  
pp. 8007
Author(s):  
Lintang D. Sekarlangit ◽  
Ratna Wardhani
Keyword(s):  
Sustainable Development ◽  
Southeast Asia ◽  
Board Of Directors ◽  
Research Work ◽  
The Philippines ◽  
Public Companies ◽  
The Sustainable Development ◽  
The Board Of Directors ◽  
Development Goals ◽  
One Year

This study aimed to analyze the board of directors’ commitment to the Sustainable Development Goals (SDGs) by looking at the influence of the characteristics and activities of the board of directors and the existence of Corporate Social Responsibility (CSR) committees on disclosures regarding the SDGs. The directors’ characteristics that were analyzed in this research included the board size, the proportion of independent directors, the presence of female directors, and the presence of foreign directors. The activities analyzed included the number of board meetings held in one year and the percentage of directors in meetings. The context of this study was companies in five Southeast Asian countries—Indonesia, Malaysia, Singapore, Thailand, and the Philippines—during the 2016 and 2017 reporting years. This study was an initial research work aiming to empirically examine the effect of the board of directors on SDG disclosures in public companies from five countries in Southeast Asia. The study shows that the percentage of attendance of board directors’ meetings and the existence of CSR committees positively affected SDG disclosures. It also indicates that the presence of the board at the meeting can encourage more intensive SDG disclosures. Companies with a high commitment to sustainability, as shown by their forming of CSR committees, also tended to have a higher level of SDG disclosures.

scholarly journals Integrating Sustainable Development and Children’s Rights: A Case Study on Wales

2021 ◽  
Vol 10 (3) ◽  
pp. 100
Author(s):  
Rhian Croke ◽  
Helen Dale ◽  
Ally Dunhill ◽  
Arwyn Roberts ◽  
Malvika Unnithan ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Integrated Approach ◽  
Well Being ◽  
Children's Rights ◽  
Children’S Rights ◽  
The Sustainable Development ◽  
Rights Of The Child ◽  
Development Goals ◽  
Deliberative Processes

The global disconnect between the Sustainable Development Goals (SDGs) and the Convention on the Rights of the Child (CRC), has been described as ‘a missed opportunity’. Since devolution, the Welsh Government has actively pursued a ‘sustainable development’ and a ‘children’s rights’ agenda. However, until recently, these separate agendas also did not contribute to each other, although they culminated in two radical and innovative pieces of legislation; the Rights of Children and Young Persons (Wales) Measure (2013) and the Well-being and Future Generations (Wales) Act (2015). This article offers a case study that draws upon the SDGs and the CRC and considers how recent guidance to Welsh public bodies for implementation attempts to contribute to a more integrated approach. It suggests that successful integration requires recognition of the importance of including children in deliberative processes, using both formal mechanisms, such as local authority youth forums, pupil councils and a national youth parliament, and informal mechanisms, such as child-led research, that enable children to initiate and influence sustainable change.

Ecuador’s Lasso weathers early storm but clouds loom

2022 ◽  
Keyword(s):  
Economic Growth ◽  
Economic Activity ◽  
Direct Investment ◽  
Tax Reform ◽  
The Political ◽  
Tax Reforms ◽  
Content Type ◽  
Downward Pressure ◽  
New Challenges ◽  
International Investors

Significance He appears to have weathered this early political storm, achieving notable successes in areas such as tax reform. However, the political outlook remains uncertain, with a likely COVID-19 resurgence heralding new challenges in 2022. Impacts Containing the spread of the Omicron variant will be a priority for Lasso in the coming months. A pandemic resurgence would place downward pressure on economic growth and tax collection. Tax reforms will please international investors and support efforts to attract foreign direct investment to stimulate economic activity.

Smart practices in HEIs and the contribution to the SDGs: implementation in Brazilian university

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Liane Dalla Gasperina ◽  
Janaina Mazutti ◽  
Luciana Londero Brandli ◽  
Roberto dos Santos Rabello
Keyword(s):  
Higher Education ◽  
Waste Reduction ◽  
Infrastructure Management ◽  
University Campus ◽  
Southern Brazil ◽  
Content Type ◽  
The Sustainable Development ◽  
Sustainability Research ◽  
Development Goals

Purpose Smart campuses can be seen as the future of higher education efforts, especially for their contributions to sustainability and to encourage innovation. This paper aims to present the benefits of smart practices in a Higher Education Institutions and highlights its connections to the sustainable development goals (SDGs). Design/methodology/approach The methodology is divided into three steps: first, an international search and assessment of smart practices at universities; second, the identification of smart practices in a university campus in southern Brazil; and third, the presentation of the benefits of smart practices and their relationship with the SDGs. Findings The results showed that globally, the area most covered by smart practices in universities is the environment and, specifically, focused on waste reduction. in the context of this case study, the benefits of implementing smart practices mainly reach SDGs 4 and SDG 9, especially due to aspects of teaching technologies for the new classroom models and the optimization of campus infrastructure management. Practical implications The study encourages other universities to implement smart practices in their campuses, to becoming smart campuses while they also collaborate in achieving the SDGs while raising the discussion on the importance of committed actions taken on a university campus with the UN SDGs, to leverage synergies on campus operations at universities. Originality/value This paper presents a set of smart practices that universities are applying both globally and locally (in southern Brazil). In addition, it contributes to sustainability research by showing how smart practices have the potential to promote SDGs in universities, especially through campus operations.

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