Traceable Payments and VAT Design: Effects on VAT Performance

2020 ◽  
Vol 66 (3) ◽  
pp. 221-247
Author(s):  
Boryana Madzharova
Keyword(s):  
Large Scale ◽  
Value Added ◽  
Public Institutions ◽  
Third Party ◽  
The European Union ◽  
Electronic Payments ◽  
Country Level ◽  
Level Data ◽  
Digital Payments

Abstract This article studies the role of cashless payments in third-party reporting for the purposes of value-added tax (VAT) compliance management. In economies with well-developed financial institutions, the traceability of digital payments could serve as a deterrent to sales suppression even in the absence of explicit policies utilizing electronic payments for tax enforcement. Using country-level data for the European Union, this article shows that a 1% increase in the value of payments made with cards to gross domestic product (GDP) improves VAT performance by 0.05–0.09%. This effect is found to be strongest in economies characterized by low level of trust in public institutions, and does not vary with the extent of third-party reported information used by tax administrations, or the presence of a large-scale VAT invoice matching system. The result is robust to a rich number of characteristics controlling for various aspects of VAT’s design.

Financial Access of Latin America and Caribbean Firms: What Are the Roles of Institutional, Financial, and Economic Development?

2021 ◽  
pp. 097265272110153
Author(s):  
Lan Khanh Chu
Keyword(s):  
Economic Development ◽  
Latin America ◽  
Jel Classification ◽  
Caribbean Region ◽  
Country Level ◽  
Level Data ◽  
Latin America And Caribbean ◽  
The Impact ◽  
Moderating Role

This article examines the impact of institutional, financial, and economic development on firms’ access to finance in Latin America and Caribbean region. Based on firm- and country-level data from the World Bank databases, we employ an ordered logit model to understand the direct and moderating role of institutional, financial, and economic development in determining firms’ financial obstacles. The results show that older, larger, facing less competition and regulation burden, foreign owned, and affiliated firms report lower obstacles to finance. Second, better macro-fundamentals help to lessen the level of obstacles substantially. Third, the role of institutions in promoting firms’ inclusive finance is quite different to the role of financial development and economic growth. JEL classification: E02; G10; O16; P48

scholarly journals Competing for Capitals: The Great Fragmentation of the firm and varieties of FDI attraction profiles in the European Union

2018 ◽  
Author(s):  
Arjan Reurink ◽  
Javier Garcia-Bernardo
Keyword(s):  
European Union ◽  
The European Union ◽  
Firm Level ◽  
Holding Companies ◽  
Investment Projects ◽  
Country Level ◽  
Level Data ◽  
Shared Service ◽  
Investment Capital ◽  
Fdi Attraction

Economic globalization has pressured countries to compete with one another for firms’ investment capital. Analyses of such competition draw heavily on foreign direct investment (FDI) statistics. In and of themselves, however, FDI statistics are merely a quantification of the value of firms’ investment projects and tell us little about the heterogeneity of these projects and the distinct patterns of competitive dynamics between countries they generate. Here, we create a more sophisticated understanding of international competition for FDI by pointing out its variegated nature. To do so, we trace the “great fragmentation of the firm” to distinguish between five categories of FDI: manufacturing affiliates, shared service centers, R&D facilities, intermediate holding companies, and top holding companies. Using a novel combination of firm-level and country-level data, we identify for each of these different categories which European Union member states are most successful in attracting it, what macro-institutional and tax arrangements are present in them, and what benefits they receive from it in terms of tax revenues and employment creation. In this way, we are able to identify five distinct “FDI attraction profiles” and show that competition increasingly appears to take place amongst subsets of countries that compete for similar categories of FDI.

The Expansion Dilemma for Fourth-Party Logistics Services: Kodan Solutions Private Limited

2020 ◽  
Vol 24 (4) ◽  
pp. 506-516
Author(s):  
Anupama Prashar
Keyword(s):  
Supply Chain ◽  
Value Added ◽  
Secondary Data ◽  
Third Party ◽  
Primary Data ◽  
Business Trend ◽  
Logistics Services ◽  
Fourth Party Logistics ◽  
Outsourcing Logistics

The purpose of the case is to introduce the students to an emerging business trend of outsourcing the logistics function. The case enables the students to analyse the benefits of outsourcing logistics function and understand the concept of third-party logistics (3PL) and fourth-party logistics (4PL). The case is developed based on the primary data collected through interviews with the protagonist. Also, secondary data from published reports and archives of the company were used for the development of the case. After the case discussion the students will be able to understand the role of project logistics services in the supply chain. They will also understand the role of value-added logistics services such as cross-docking, reverse logistics and customs clearance, and the documentation involved in cross-border logistics. This case is among the first few cases on the concept of project logistics services and their role in the supply chain management.

The Consequences of a Third Party Decision on Coopetition Strategies

2016 ◽  
Vol 14 (2) ◽  
pp. 1-19
Author(s):  
Anne-Sophie Fernandez ◽  
Francoise Pierrot
Keyword(s):  
Third Party ◽  
The European Union ◽  
Longitudinal Case Study ◽  
Accounting Standard ◽  
The Third ◽  
Setting Process ◽  
The Us ◽  
The Third Party ◽  
Accounting Standard Setting

Coopetition is a paradoxical strategy combining simultaneously cooperation and competition. Previous scholars investigated the role of the third-party in coopetition dynamics: it can initiate and drive the coopetition strategy or it can be involved in the management of the relationship. But the consequences of this involvement remain under-investigated. This research aims to fill this gap: what are the consequences of the involvement of a third-party in a coopetition strategy on the partners and their relationship? To answer this question, we conducted a longitudinal case study of coopetition strategies between two institutions the FASB and the IASB in the specific context of the global accounting standard-setting process and convergence process between the US GAAPs and the IFRSs.Our findings enable us to identify three different phases in the process. We provide evidence on the role of the third-party (the European Union in the case) in the evolution of the coopetition dynamic between the FASB and the IASB, and analyze the consequences on both partners and their relationship.

scholarly journals Conflicting Perspectives on the “Migrant Crisis” in the Horn of Africa

2018 ◽  
pp. 228-244 ◽  
Author(s):  
John R. Campbell
Keyword(s):  
Large Scale ◽  
Action Plan ◽  
The European Union ◽  
Horn Of Africa ◽  
Apparent Paradox ◽  
Population Displacement ◽  
Nation States ◽  
And Migration

In sharp contrast to the sense of a “migrant crisis” which prevails in Europe, nation states in the Horn of Africa understand migration, including state-induced population displacement, as unexceptional. The chapter addresses this apparent paradox by contrasting European policy discourse on migration with the long-term political and structural processes in northeastern Africa that cause population displacement and migration. The chapter then examines the migration policies of governments in the Horn and concludes by arguing that the European Union misrepresents and misunderstands the factors responsible for large-scale migration and the role of states in exploiting migrants. For these reasons it is highly unlikely that the EU-Horn of Africa Action Plan/Khartoum process will bring about better border management policies and practices.

scholarly journals The Role of Information and Communication Technology in the EU Response to the 2015 Refugee Crisis

2020 ◽  
Vol 46 (2 (176)) ◽  
pp. 71-89
Author(s):  
Krzysztof Wasilewski
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Large Scale ◽  
Individual Member ◽  
Refugee Crisis ◽  
The European Union ◽  
Information And Communication ◽  
And Migration ◽  
Role Of Information

The 2015 refugee crisis – as the mass influx of migrants from the Middle East is commonly dubbed – tested the European Union’s ability to react to large-scale humanitarian emergencies. Apart from various organizational, social and political changes that the 2015 refugee crisis has brought to the European Union, it has also marked the growing role of information and communication technology (ICT) in the EU’s asylum and migration policies. Drawing from the critical perspective of international relations and such concepts as securitization of migration, the paper aims to analyse the engagement of ICT by EU institutions and individual Member States during the refugee crisis in 2015.

scholarly journals Alternative Legacies of Authoritarianism: Pro-dictator Bias in Ideology

2021 ◽  
Author(s):  
Sanghoon Kim-Leffingwell
Keyword(s):  
Survey Data ◽  
Political Ideology ◽  
Right Wing ◽  
Left Wing ◽  
Individual Level ◽  
The Past ◽  
Country Level ◽  
Level Data ◽  
Party Strength

How does an authoritarian past shape voters’ left-right orientation? Recent studies investigate “anti-dictator bias” in political ideology, where citizens in a former right-wing (left-wing) dictatorship may display a leftist (rightist) bias in their ideological self-identification. In this paper, I provide evidence for a “pro-dictator bias” where citizens hold ideological positions corresponding to those of the dictator depending on their experiences during and after transition. In countries with negotiated transitions and stronger former ruling parties, these successors could continue mobilizing the popular base of the former dictatorship with inherited advantages from the past and by invoking nostalgia through consistent reference to previous authoritarian achievements. I test this hypothesis with variables measuring successor party strength and the type of regime transition by combining individual-level survey data and country-level data. The findings emphasize the role of post-transition features in shaping alternative legacies on voter attitudes in former authoritarian societies.

‘Not an International Health Service’: Xenophobia, Brexit and the Restoration of National Sovereignty

2020 ◽  
pp. 131-144
Author(s):  
Kirsten Forkert
Keyword(s):  
European Union ◽  
Consumer Choice ◽  
International Health ◽  
Public Institutions ◽  
The European Union ◽  
National Sovereignty ◽  
Neoliberal Reforms ◽  
The Media ◽  
Eu Referendum

The chapter explores the role of xenophobia and nationalism within the media rhetoric mobilised during the EU referendum campaign. It examines how the rhetoric of the Leave campaign attempted to restore a perceived lost national sovereignty and agency, imagined as a simple intuitive equivalence between national citizens, national taxpayers, and national public services. The chapter explains how, through neoliberal reforms, the welfare state was transformed according to the principles of competition, individual consumer choice and conditional entitlement to benefits. It also focuses on the framing of the European Union as taking taxpayers’ money which could otherwise be used to fund national public institutions.

Corruption and its Impact on Protest Activities in Post-communist Europe

2021 ◽  
pp. 1-15
Author(s):  
Milan Školník
Keyword(s):  
Political Participation ◽  
Large Scale ◽  
Role Of Government ◽  
Individual Level ◽  
Level Data ◽  
Public Protest ◽  
State Administration ◽  
Communist Countries ◽  
The Impact

Corruption is a phenomenon that affects societies. It lowers trust in public institutions, lowers trust among people, undermines economic development, undermines democracy, and has implications for political participation. This article contributes to current debates on the impact of corruption by looking at other possible consequences of corruption. Specifically, this article looks at the impact of the perception of corruption on the approval of public protest meetings and demonstrations because, if corruption leads to these non-institutionalized forms of political participation, this may lead to security problems or a direct outbreak of violence. This study analyses this relationship by using seven post-communist countries that have undergone specific developments in terms of corruption. These developments were largely due to large-scale privatizations, politicized state administration, and the linking of politicians to the private sector. This research was conducted with individual-level data. The module ‘The Role of Government V’ from the International Social Survey Programme was used. Descriptive charts have revealed that in six out of the seven countries, most respondents considered politicians to be very corrupt. Around 80% of respondents in all seven countries approve of the organization of public protest meetings. Around 70% of respondents in all seven countries approve of demonstrations. Regression analysis revealed that there is a relationship between the perception of corruption among politicians and the approval of protest activities. Specifically, the more politicians are corrupt, the more people approve of holding public protest meetings and demonstrations.

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