Achieving Sustainable Development Goal 17? An Empirical Investigation of the Effectiveness of Aid Given to Boost Developing Countries’ Tax Revenue and Capacity

2020 ◽  
Vol 64 (4) ◽  
pp. 991-1004
Author(s):  
Laura Seelkopf ◽  
Ida Bastiaens
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Developing Economies ◽  
Value Added ◽  
Tax Revenue ◽  
Development Indicators ◽  
International Agencies ◽  
Short Run ◽  
Project Data ◽  
The Impact

Abstract Developing economies need to increase their tax revenue. The international community is keenly aware of this challenge and recently dedicated substantial resources and advocacy to assist countries in mobilizing domestic tax revenue as part of the Sustainable Development Goals. Considering, however, the extensive research that foreign aid is often ineffective, it is not obvious that this tax assistance will help developing countries raise revenue. In this article, we assess the impact of international assistance programs for tax purposes (i.e., tax aid) on tax revenue generation, indirect taxation reform, and informality across the developing world. We analyze panel data of 137 developing countries between 1972 and 2013 from the AidData, International Centre for Tax and Development, and World Development Indicators, and World Bank Project Data datasets. We also assess survey data from the World Bank's Enterprise Survey and World Values Survey. Our findings indicate that tax aid does not robustly increase the number of taxpayers, especially in the short run. However, tax aid is effective in generating domestic tax revenue in precisely the way international agencies advocate, namely a strong reliance on the value-added tax. The data underlying this article are available on the ISQ Dataverse, at https://dataverse.harvard.edu/dataverse/isq.

scholarly journals Measuring and Analyzing Green Economy on Sustainable Development in Iraq

Webology ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 1295-1314
Author(s):  
Nadia Mahdi Abdelkader ◽  
Mohammed Noori Farhan ◽  
Balqees Kahlan Khaled
Keyword(s):  
Sustainable Development ◽  
Developing Economies ◽  
Climatic Conditions ◽  
Green Economy ◽  
Green Jobs ◽  
The Sustainable Development ◽  
Development Indicators ◽  
Broad Concept ◽  
Psychological Pressure ◽  
The Impact

The climatic conditions, global environmental crises and disasters and the exacerbation of the pollution problem have prompted global economic and financial organizations such as the International Monetary Fund, the World Bank and the Organization for Economic Cooperation and Development to reconsider traditional economic models, Which resulted from it the emergence of the concept of green economy. Which made the economy more efficient by increasing the productivity of used resources and directing investments towards sustainable management of natural resources to increase their economic and environmental productivity and their ability to create green jobs and support the poor to the maximum extent possible. Because of the modernity of this economy, developing countries requested not to impose a single model that includes developed and developing economies at the United Nations Conference (Rio + 20) held in the Brazilian capital, Rio de Janeiro in 2012, and the necessity to create a broad concept for a green economy that is flexible and takes into account the disparity in levels of economic development and transformation policies Towards a green economy. Many scientific studies have proven that the development of the relationship between man and the environment was characterized by an increase and an imbalance between environmental degradation and human progress. The earth, with all its surrounding organisms, is the natural home of man who gets it, and many studies and research revealed that the environments in which a person lives can be It causes an increase or decrease in stress on his body, as the uncomfortable environment causes feelings of anxiety or sadness in contrast to a comfortable environment, and a person finds pleasure in nature regardless of his age or culture, and more than two-thirds of people choose to be in a natural environment to get rid of psychological pressure and cure many diseases Psychological and physical. The research aims to activate the role of the green economy in achieving sustainable development and focus on the health aspect. To achieve the aim of the study, the descriptive and analytical approach was used to study the reality of the trend towards a green economy in Iraq and its role in achieving development. A quantitative approach is used to analyze and interpret the impact of the green economy on sustainable development. And through the benchmarks, it was found that there is a relationship between the sustainable development indicators and the green economy index.

scholarly journals R&D Expenditure R&D Expenditure as an Accelerator of Economic Growth with Special Reference to Developing Countries

2021 ◽  
Vol 7 (3) ◽  
Author(s):  
Tariq Mahmood Ali ◽  
Adiqa Kausar Kiani ◽  
Tariq Bashir ◽  
Talah Numan Khan
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Developing Economies ◽  
Positive Association ◽  
Estimation Model ◽  
Panel Ardl ◽  
Long Run ◽  
Short Run ◽  
The Impact ◽  
D Investment

Purpose: In this network age, among the other factors which increase economic growth, the R&D activities, a pivotal and effective factor, carried out by a country. The present study attempts to investigate the empirical R&D expenditure-economic growth nexus in developing and developed economies, and also provides useful insight about how R&D investment works to enhance the economic growth of a country. Design/Methodology/Approach: In this regard, 21 years data of top 100 economies of the world from 1995 to 2015 has been utilized. The Panel ARD Model approach has been preferred to explore the impact of R&D investment on economic growth (GDP). For construction of the estimation model, five different variables are used. In order to accomplish the results, along with analysing the data of 100 countries a whole, analysis has also been made by dividing countries into different categories and groups. Overall, the Panel ARDL test has been performed on nine different groups of countries. Findings: The results reveal that, ceteris paribus, there is a strong positive association between R&D expenditure and economic growth (GDP) in the long-run; 1% increase in GERD leads to 0.07% increase in GDP. However, the impact in the developing countries (0.043%) is lower compared to the developed OECD countries (0.27%). No impact of the R&D expenditure on economic growth is observed in the short-run. Implications/Originality/Value: The study presents some thought-provoking ideas, policy recommendations and implications for the policy makers, planners and researchers, especially in the context of developing economies.  

scholarly journals Sustainable development of regions in Ukraine: before and after the beginning of the conflict

Equilibrium ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 317-339 ◽  
Author(s):  
Inna Semenenko ◽  
Ruslan Halhash ◽  
Kseniia Sieriebriak
Keyword(s):  
Sustainable Development ◽  
National Level ◽  
Value Added ◽  
Military Conflict ◽  
Development Indicators ◽  
Its Regions ◽  
Before And After ◽  
The Difference ◽  
The Military ◽  
The Impact

Research background: Sustainable development is the agenda for many countries including Ukraine, which adopted it at the national level and promoted through its regions. As the country is constantly struggling with the results of the military conflict and the impact of the occupation of its part by separatists, which led to economic decrease and emergence of numerous social and environmental issues, the transition of Ukraine to sustainable development path becomes especially important. At the same time, there is no official methodology adopted by the Ukrainian government, how to assess sustainable development of its regions. Availability of objective assessments would contribute to development of the relevant policy recommendations. Purpose of the article: The purpose of the article is to assess sustainable development of the regions in Ukraine and to show the dynamics of performance of the regions before and after the beginning of the military conflict in the East of Ukraine. Methods: We suggest the methodology of calculation of the integral index of sustainable development of the regions in Ukraine. This methodology takes into account the three pillars of sustainable development concept (economic, social and environmental) and uses the data available for all Ukrainian regions from the official statistics source. In order to determine the position of individual regions in the development of the Ukrainian economy and to identify certain groups of regions according to their level of sustainable development, we apply the method of statistical grouping. Findings & Value added: The conducted analyses showed the dynamics of indicators of sustainable development of the Ukrainian regions, the performance of the regions and their affiliation to the corresponding attributive groups. The situation and interrelation of the regions in Ukraine totally changed after the beginning of the military conflict in the East of Ukraine. The Luhansk and Donetsk regions, which are directly affected by the military conflict, became the outsiders among other regions in Ukraine, though before the conflict the values of sustainable development indicators had been above the average values in Ukraine. The leaders among the regions also changed, and the difference between the leaders and the following groups became significant. The results of the analyses allowed to visualize the dynamics of sustainable development of the regions in Ukraine and define the key directions for future development.

scholarly journals Governance: A Source to Increase Tax Revenue in Pakistan

Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-11
Author(s):  
Muhammad Shahid Hassan ◽  
Haider Mahmood ◽  
Muhammad Naveed Tahir ◽  
Tarek Tawfik Yousef Alkhateeb ◽  
Ayesha Wajid
Keyword(s):  
Value Added ◽  
Tax Revenue ◽  
Law And Order ◽  
Economic Activities ◽  
Positive Effects ◽  
Revenue Collection ◽  
Government Stability ◽  
Short Run ◽  
The Government ◽  
The Impact

Improved governance in any economy indicates government stability, secured law and order, and minimum internal and external conflicts. A higher level of governance may demonstrate the healthy performance of economic activities and tax revenue collection. Hence, it is vital to investigate the relationship between governance and tax revenue collection in any developing country. Therefore, we aim to investigate the impact of governance on tax revenue in Pakistan using control variables inflation and industrial value-added. The Autoregressive Distributive Lag (ARDL) cointegration technique is utilized to find the long- and short-run effects of hypothesized variables on the tax revenue using a period 1976–2019. After employing a cointegration on the hypothesized model, the results expose that government stability, law and order, and internal and external conflicts leave a positive and significant impact on tax revenue in the long and short run. Hence, it is concluded that governance is an essential source in expanding tax revenue in Pakistan. Moreover, industrial value-added and inflation also show positive effects on the tax revenue. On the grounds of these results, it is proposed that the government should make serious efforts to improve governance and industrial activities for better tax revenue collection.

An Econometric Analysis on the Relationship between Globalisation and Inequality in South Africa

2020 ◽  
Vol 11 (1) ◽  
pp. 89-89
Author(s):  
Jacques de Jongh
Keyword(s):  
South Africa ◽  
Well Being ◽  
Causality Analysis ◽  
Global Integration ◽  
Development Indicators ◽  
Long Run ◽  
The World ◽  
Distribution Of Resources ◽  
Short Run ◽  
The Impact

Globalisation has had an unprecedented impact on the development and well-being of societies across the globe. Whilst the process has been lauded for bringing about greater trade specialisation and factor mobility many have also come to raise concerns on its impact in the distribution of resources. For South Africa in particular this has been somewhat of a contentious issue given the country's controversial past and idiosyncratic socio-economic structure. Since 1994 though, considerable progress towards its global integration has been made, however this has largely coincided with the establishment of, arguably, the highest levels of income inequality the world has ever seen. This all has raised several questions as to whether a more financially open and technologically integrated economy has induced greater within-country inequality (WCI). This study therefore has the objective to analyse the impact of the various dimensions of globalisation (economic, social and political) on inequality in South Africa. Secondary annual time series from 1990 to 2018 were used sourced from the World Bank Development indicators database, KOF Swiss Economic Institute and the World Inequality database. By using different measures of inequality (Palma ratios and distribution figures), the study employed two ARDL models to test the long-run relationships with the purpose to ensure the robustness of the results. Likewise, two error correction models (ECM) were used to analyse the short-run dynamics between the variables. As a means of identifying the casual effects between the variables, a Toda-Yamamoto granger causality analysis was utilised. Keywords: ARDL, Inequality, Economic Globalisation; Social Globalisation; South Africa

scholarly journals Effect of Ni(NO3)2 Pretreatment on the Pyrolysis of Organsolv Lignin Derived from Corncob Residue

Processes ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 23
Author(s):  
Wenli Wang ◽  
Yichen Liu ◽  
Yue Wang ◽  
Longfei Liu ◽  
Changwei Hu
Keyword(s):  
Sustainable Development ◽  
Fixed Bed ◽  
Value Added ◽  
Bio Oil ◽  
Fuels And Chemicals ◽  
Gas Products ◽  
Work Samples ◽  
Nickel Species ◽  
The Impact ◽  
Selective Formation

The thermal degradation of lignin for value-added fuels and chemicals is important for environment improvement and sustainable development. The impact of pretreatment and catalysis of Ni(NO3)2 on the pyrolysis behavior of organsolv lignin were studied in the present work. Samples were pyrolyzed at 500 ∘C with an upward fixed bed, and the characteristics of bio-oil were determined. After pretreatment by Ni(NO3)2, the yield of monophenols increased from 23.3 wt.% to 30.2 wt.% in “Ni-washed” and decreased slightly from 23.3 wt.% to 20.3 wt.% in “Ni-unwashed”. Meanwhile, the selective formation of vinyl-monophenols was promoted in “Ni-unwashed”, which indicated that the existence of nickel species promoted the dehydration of C-OH and breakage of C-C in pyrolysis. In comparison with “Water”, HHV of bio-oil derived from “Ni-unwashed” slightly increased from 27.94 mJ/kg to 28.46 mJ/kg, suggesting that the lowering of oxygen content in bio-oil is associated with improved quality. Furthermore, the content of H2 in gas products dramatically increased from 2.0% to 7.6% and 17.1%, respectively.

scholarly journals The Impact of Sustainability Awareness and Moral Values on Environmental Laws

2021 ◽  
Vol 13 (11) ◽  
pp. 5882
Author(s):  
Rita Yi Man Li ◽  
Yi Lut Li ◽  
M. James C. Crabbe ◽  
Otilia Manta ◽  
Muhammad Shoaib
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Environmental Law ◽  
Developed Countries ◽  
Moral Values ◽  
Web Pages ◽  
Environmental Legislation ◽  
Environmental Laws ◽  
Academic Publications ◽  
The Impact

We argue that environmental legislation and regulation of more developed countries reflects significantly their moral values, but in less developed countries it differs significantly from their moral values. We examined this topic by using the keywords “sustainability” and “sustainable development”, studying web pages and articles published between 1974 to 2018 in Web of Science, Scopus and Google. Australia, Zimbabwe, and Uganda were ranked as the top three countries in the number of Google searches for sustainability. The top five cities that appeared in sustainability searches through Google are all from Africa. In terms of academic publications, China, India, and Brazil record among the largest numbers of sustainability and sustainable development articles in Scopus. Six out of the ten top productive institutions publishing sustainable development articles indexed in Scopus were located in developing countries, indicating that developing countries are well aware of the issues surrounding sustainable development. Our results show that when environmental law reflects moral values for betterment, legal adoption is more likely to be successful, which usually happens in well-developed regions. In less-developed states, environmental law differs significantly from moral values, such that changes in moral values are necessary for successful legal implementation. Our study has important implications for the development of policies and cultures, together with the enforcement of environmental laws and regulations in all countries.

scholarly journals Dynamic Integrated Model for Assessing Fisheries: Discard Bans as an Implicit Value-Added Tax

2021 ◽  
Author(s):  
Jose Maria Da Rocha ◽  
Javier García-Cutrín ◽  
Maria-Jose Gutiérrez ◽  
Raul Prellezo ◽  
Eduardo Sanchez
Keyword(s):  
Value Added ◽  
Point Of View ◽  
Value Added Tax ◽  
Biological Variables ◽  
A Value ◽  
Long Run ◽  
The Social ◽  
Negative Effect ◽  
Short Run ◽  
The Impact

AbstractIntegrated economic models have become popular for assessing climate change. In this paper we show how these methods can be used to assess the impact of a discard ban in a fishery. We state that a discard ban can be understood as a confiscatory tax equivalent to a value-added tax. Under this framework, we show that a discard ban improves the sustainability of the fishery in the short run and increases economic welfare in the long run. In particular, we show that consumption, capital and wages show an initial decrease just after the implementation of the discard ban then recover after some periods to reach their steady-sate values, which are 16–20% higher than the initial values, depending on the valuation of the landed discards. The discard ban also improves biological variables, increasing landings by 14% and reducing discards by 29% on the initial figures. These patterns highlight the two channels through which discard bans affect a fishery: the tax channel, which shows that the confiscation of landed discards reduces the incentive to invest in the fishery; and the productivity channel, which increases the abundance of the stock. Thus, during the first few years after the implementation of a discard ban, the negative effect from the tax channel dominates the positive effect from the productivity channel, because the stock needs time to recover. Once stock abundance improves, the productivity channel dominates the tax channel and the economic variables rise above their initial levels. Our results also show that a landed discards valorisation policy is optimal from the social welfare point of view provided that incentives to increase discards are not created.

Impact of trade facilitation reforms on tax revenue

2017 ◽  
Vol 44 (5) ◽  
pp. 765-780 ◽  
Author(s):  
Sena Kimm Gnangnon
Keyword(s):  
Developing Countries ◽  
Fixed Effects ◽  
Data Availability ◽  
Empirical Literature ◽  
Future Research ◽  
Tax Revenue ◽  
Trade Facilitation ◽  
Content Type ◽  
The World ◽  
The Impact

Purpose The purpose of this paper is to contribute to the empirical literature of the macroeconomic effect of trade facilitation reforms by examining the impact of the latter on tax revenue in both developed and developing countries. The relevance of the topic lies on the fact that at the Bali Ministerial Conference of the World Trade Organization (WTO) in 2013, Trade Ministers agreed for the first time since the creation of the WTO (in 1995) on an Agreement to facilitate trade around the world, dubbed Trade Facilitation Agreement (TFA). The study considers both at-the-border and behind-the border measures of Trade Facilitation. Design/methodology/approach To conduct this study, the authors rely on the literature related to the structural factors that explain tax revenue mobilization. The authors mainly use within fixed effects estimator. The analysis relies on 102 countries (of which 23 industrial countries) over the period 2004-2007 (based on data availability). A focus has also been made on African countries, within the sample of developing countries. Findings The empirical analysis suggests evidence of a positive and significant effect of trade facilitation reforms on non-resources tax revenue, irrespective of the sample of countries considered in the analysis. Research limitations/implications This finding should contribute to dampening the fear of policymakers in developing countries, including Africa that the implementation of the TFA would entail higher costs, without necessarily being associated with higher benefits. An avenue for future research would be to extend the period of the study when data would be available. Originality/value To the best of the authors knowledge, this study had not been performed in the literature of the determinants of tax revenue mobilization, although fact-based analysis was performed.

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