Tax risks control and sustainable development: evidence from China

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wanyi Chen
Keyword(s):  
Sustainable Development ◽  
Influencing Factors ◽  
Institutional Environment ◽  
Stock Exchanges ◽  
Data Set ◽  
Content Type ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
The Government ◽  
New Perspective

Purpose Tax risks are common in China but often ignored by enterprises. Determining how to measure tax risks and effectively identify and control influencing factors is the key to the sustainable development of enterprises. This study aims to explore the key factors affecting corporate tax risks and analyze influencing factors from external and internal perspectives. Design/methodology/approach After selecting a data set comprising 11,503 firm-year observations of Chinese firms in the Shanghai and Shenzhen Stock Exchanges from 2008–2017, this study applied a panel regression model to identify the factors’ impact. Findings The results indicate that the more standardized the institutional environment and stronger the tax supervision, the lower the tax risks. Taking into account the internal factors of a firm, private companies with political connections have lower tax risks than those without. Originality/value This study enriches the literature on the factors affecting tax risks. The conclusion provides significant insights for enterprises to effectively control tax risks and maintain sustainability. The research findings also provide a new perspective for the government to guard against corporate risks and maintain the stable development of the economy.

Capital flight and extent of corruption control in the least corrupt African countries

2019 ◽  
Vol 13 (3) ◽  
pp. 469-483 ◽  
Author(s):  
Thales Pacific Yapatake Kossele ◽  
Magalie Gabriella Ngaba Mbai-Akem
Keyword(s):  
Sustainable Development ◽  
Fixed Effects ◽  
Negative Impact ◽  
Economic Environment ◽  
Capital Flight ◽  
African Countries ◽  
Content Type ◽  
The Sustainable Development ◽  
The Government ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the effect of corruption control on capital flight in the least corrupt African countries. Design/methodology/approach Using panel data covering the period of 1996-2010. Findings The results show that the extent of corruption, the total natural resources rent are statistically significant and affect positively the capital across the pooled, random and fixed effects. Inflation and economic growth are also found to have a negative impact on capital flight. Moreover, the exchange rate has a negative and significant effect on capital flight. Practical implications The findings of this study suggest that the extent of corruption control by responsible institutions can be considered as one of the most effective weapons in the fight against capital flight in the least corrupt African countries. Social implications The paper recommends to the government of the least corrupt countries in Africa to create an enabling political and economic environment for investor’s attractiveness. This, in turn, will reduce the occurrence of capital flight and lead to the sustainable development. Originality/value The findings of this study suggest that the extent of corruption control by responsible institutions can be considered as one of the most effective weapons in the fight against capital flight in the least corrupt African countries. The paper recommends to the government of the least corrupt countries in Africa to create an enabling political and economic environment for investor’s attractiveness. This, in turn, will reduce the occurrence of capital flight and lead to the sustainable development.

Institutional environment, political connections of partial state ownership, and performance

2016 ◽  
Vol 43 (8) ◽  
pp. 856-870 ◽  
Author(s):  
Zengji Song ◽  
Abraham Nahm ◽  
Jun Yang
Keyword(s):  
Institutional Environment ◽  
State Ownership ◽  
Economic Consequences ◽  
Political Connections ◽  
Political Connection ◽  
Data Set ◽  
Content Type ◽  
Partial State ◽  
The Government ◽  
And Performance

Purpose – The purpose of this paper is to examine whether substantial differences in institutional environment in China lead to different levels of demand for political connection. Design/methodology/approach – Using a data set of 296 listed private sector enterprises (PSEs) in China, the authors empirically investigate the effects of institutional environmental factors upon political connection. Findings – The authors find that the lower the level of regional property right protection, the more powerful the government intervention, and the slower the economic development, the more motivated the PSEs were to build relationship with the government via partial state ownership. However, the degree of local corruption was not correlated with the demand for political connection. The authors also find that partial state ownership in PSEs exerted a positive effect on performance. Originality/value – Deviating from previous literature that has been mostly concerned about the economic consequences to firms caused by political connections, this paper examines the reasons for political connection among Chinese PSEs. The authors introduce a new dimension of political connection, namely, partial state ownership in PSEs.

System of digital publishing policies and regulations in China

2014 ◽  
Vol 32 (3) ◽  
pp. 397-408
Author(s):  
XianRong Huang ◽  
Ting Hao
Keyword(s):  
Sustainable Development ◽  
Publishing Industry ◽  
Digital Publishing ◽  
Chinese Government ◽  
Content Type ◽  
The Sustainable Development ◽  
Social Community ◽  
Animated Cartoon ◽  
The Government ◽  
Technology Policies

Purpose – The purpose of this paper is to find the problems in the establishment of Chinese digital publishing policies and regulations system. Design/methodology/approach – The research is through analysis the digital publishing policies and regulations in China referring to digital publishing macro policies, e-book policies, digital music policies, network animated cartoon policies, network game policies, as well as through examining the legal system (law, administrative regulation, departmental rules, judicial interpretation) in China. Findings – The paper concludes that the framework of this system should contain three layers, and Chinese digital publishing policies and regulations system will continue to be improved and digital publishing market will be standardized operation. The digital publishing industry policies, digital publishing resource policies, digital technology policies, copyright policies and personnel training policies need for further investigation and research. Research limitations/implications – Because of the coverage of digital publishing industry is so wide, the policies and regulations which the paper analyzed were not so comprehensive. Practical implications – It can help the Chinese government make more comprehensive and rational policies and regulations for digital publishing industry and ensure the sustainable development of digital publishing industry. Social implications – The sound of digital publishing policies and regulations system could create a regular and healthful environment for social community participating spiritual creating and sharing. Originality/value – The paper proposes that the government should first make clear the basic objectives of the digital publishing policies and regulations system in China and then determine the content of the system. It has a positive significance to promote the establishment the system of policies and regulations in China and can ensure the sustainable development of digital publishing industry.

Modeling sustainable development: India ' s strategy for the future

2012 ◽  
Vol 9 (2) ◽  
pp. 120-135 ◽  
Author(s):  
Rajul Singh ◽  
Roma Mitra Debnath
Keyword(s):  
Sustainable Development ◽  
Structural Equation ◽  
Structural Model ◽  
Empirical Studies ◽  
Equation Modeling ◽  
Content Type ◽  
The Sustainable Development ◽  
Strategic Goals ◽  
The Government ◽  
Interpretive Structural Model

Purpose – The purpose of this paper is to understand the relation among the various enablers of Clean Development Mechanism (CDM) to know their degree of dependence and driving power. As there has been non-agreement among the various stakeholders regarding the benefits of sustainability brought about by CDM, this paper explores the viability of sustainable development in the Indian scenario. Design/methodology/approach – This paper discusses a model to address the issues of sustainable development in the context of CDM. An interpretive structural model (ISM) has been used to model the various parameters of sustainable development in the Indian context. The relevant parameters have been considered as per the existing literature review. Findings – The result shows that sustainable development is achievable if the nation emphasizes on strategic goals and mission because sustainable development is driven by the strategic parameters such as “employment creation” and “long-term economic goals”. Research limitations/implications – The ISM model developed is not statistically validated, therefore structural equation modeling (SEM), also commonly known as the linear structural relationship approach, may be used to test the validity of such a hypothetical model. Practical implications – The government of India has to emphasize on education and inclusive employment to improve the quality of life, which would enable the sustainable development to be achieved. Originality/value – This paper describes one of the few empirical studies conducted in India.

scholarly journals Study on the Influencing Factors and Acting Path of the Sustainable Development of Rural Tourism Based on EEAM-ISM Model

2021 ◽  
Vol 13 (10) ◽  
pp. 5682
Author(s):  
Gangmin Weng ◽  
Yue Pan ◽  
Jianpu Li
Keyword(s):  
Complex System ◽  
Sustainable Development ◽  
Influencing Factors ◽  
Structural Model ◽  
Rural Tourism ◽  
Three Dimensions ◽  
Event Analysis ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
Countermeasures And Suggestions

The sustainable development of rural tourism is a complex system that includes both objective environmental factors and subjective human factors. Based on the three dimensions of “man–machine–environment”, the element event analysis method (EEAM) is introduced to identify and determine the components of the rural tourism composite system. Then, a hierarchical digraph of the rural tourism complex system is constructed by the interpretative structural model (ISM), and the logical structural relations among factors are explored to clarify the action paths. It is found that: (1) through three rounds of soliciting opinions and revising the list of factors, a total of 26 key factors affecting the sustainable development of rural tourism were screened out; (2) the influencing factors are related to each other to form a five-level factor hierarchical structure, which clearly reveals the overall structure of the system and the support dependencies among factors; (3) on the basis of clarifying the path of influencing factors, the targeted countermeasures and suggestions for the sustainable development of rural tourism are proposed for three key paths. This not only provides a certain theoretical basis for sustainable forecasting but also helps decision-makers to take targeted countermeasures.

Tourism in a transforming world economy – the impacts of the brave new world

2014 ◽  
Vol 6 (2) ◽  
pp. 191-196 ◽  
Author(s):  
Anthony H. Clayton ◽  
Fritz H. Pinnock ◽  
Ibrahim Ajagunna
Keyword(s):  
Sustainable Development ◽  
Good Governance ◽  
Economic Transformation ◽  
Theme Issue ◽  
Content Type ◽  
The Sustainable Development ◽  
Economic Output ◽  
Brave New World ◽  
The Government

Purpose – The purpose of this paper is to critically review the contributions made by the articles in this theme issue with reference to the literature and by examining the linkages between global economic change and the sustainable development efforts of tourism-dependent economies. Design/methodology/approach – The paper reviews the theme issue ' s contribution to four key questions: What are the implications of global economic transformation for tourism? Where will the tourists come from in future? Where will they go? What are the implications for tourism-dependent economies? Findings – The paper concludes that success in tourism can only be determined by measuring the long-term benefits to the investors and other stakeholders. As such, tourism businesses cannot be sustained indefinitely unless the government, the investors and other stakeholders are broadly satisfied with the benefits derived. Research limitations/implications – The paper observes that small, tourism-dependent economies need good governance, shrewd management and, in some cases, the determination to leave behind the failed politics of patronage and corruption that have inflicted so much harm in the past. Originality/value – This article discusses the practical implications and action points arising in response to the question: How might small developing nations achieve long-term sustainable development in a world where the balance of economic output and influence is shifting so rapidly to the emerging industrial powers?

Investigating stakeholder awareness of the sustainable development goals and tourism stakeholder collaboration: the case of North Cyprus

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hale Ozgit ◽  
Dana Zhandildina
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Sustainable Tourism ◽  
Stakeholder Collaboration ◽  
Content Type ◽  
The Sustainable Development ◽  
Tour Guides ◽  
North Cyprus ◽  
Development Goals ◽  
The Government

Purpose The aim of the study is to consider the extent to which the 17 sustainable development goals (SDGs) agreed by United Nations member states contribute to sustainable tourism and to relevant targets in North Cyprus. The study also investigates how tourism stakeholders in North Cyprus understand and implement the UN’s SDGs. Design/methodology/approach A qualitative study with structured questions was used to investigate awareness of the UN SDGs and collaboration between 19 tourism stakeholders from different sectors (tour guides, hotels, travel agencies, restaurants and government) in North Cyprus. Findings The results of the study reveal that not all of the SDGs have been embraced in North Cyprus, and that there is lack of understanding about the goals and about the need for collaboration among the different tourism stakeholders in North Cyprus. Practical implications This study reveals many shortcomings in implementing sustainable tourism in North Cyprus. It would seem that only issues that affect financial performance are prioritised. At present, tourism stakeholders in North Cyprus do not collaborate and do not believe that collaboration would, in any way, influence the sustainability of tourism in the region or benefit them financially. Given this finding, stakeholder collaboration needs to be enhanced in support of tourism sustainability in North Cyprus, and in this, the government needs to act as a catalyst. Originality/value Many developing countries are trying to improve living conditions and, at the same time, protect the environment by implementing sustainable development initiatives. The most common initiatives include the creation of protected areas for tourism development. In this context, sustainable development targets for island economies such as North Cyprus are important.

scholarly journals The Government Supporting Policy for Sustainable Development of Small and Medium Industrial Enterprises in Vietnam

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Do Hai Hung
Keyword(s):  
Sustainable Development ◽  
Government Support ◽  
Medium Size ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
Industrial Enterprises ◽  
The North ◽  
Financial Factor ◽  
The Government ◽  
The Impact

In recent year, the issues of sustainable development in general and enterprise's sustainable development have always been given special attention by government management agency, including small and medium-size industrial enterprises. The study conducted a survey of 316 industrial SMEs in three regions of the North, Central and South of Vietnam with the main survey subjects being managers in enterprises. The main purpose of the study is to assess the impact of the goverment support policies compared to other factors developed in the research model affecting the sustainable development of small and medium-sized industrial enterprises (SMEs) in Vietnam. In this research, the authors employed exploratory factor analysis to identify 4 factors affecting the sustainable development of SMEs. The research results show that the government support policies have an important role but not strongly influence human resource factors, financial factor and social responsibility (SR) policies of enterprises in their sustainable development for industrial SMEs in Vietnam.

Factors affecting the Sustainable Development of Tourism Sector in Uttarakhand

2016 ◽  
Vol 5 (2) ◽  
Author(s):  
Dr Pradeep Mamgain
Keyword(s):  
Sustainable Development ◽  
Environmental Impacts ◽  
Social Transformation ◽  
Poverty Reduction ◽  
Sustainable Tourism ◽  
Full Account ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
Social Growth ◽  
Tourism Sector

Tourism as an industry has evolved as one of the largest and lucrative industry in Indian economy. It is regarded as one of the most effective instrument for national integration and harmony. Thus, leading towards social transformation and upliftment of the rural poor. The success of the tourism sector is highly influenced by the supporting industries such as hotels, transportation, communication, banking and so on. Sustainable tourism takes full account of its current and future economic, social and environmental impacts, addressing the needs of visitors, industry, environment and host communities. Importance of sustainable tourism is immense for poverty reduction, the protection of environment and preservation of cultural heritage. Various stakeholders of sustainable tourism in Uttarakhand call for increase in productivity and efficiency of existing land, water, flora and fauna resources in a planned manner without jeopardizing their future use. This paper primarily aims to enhance a common understanding and commitment about Sustainable Tourism, and to demonstrate how it is a vehicle to foster economic and social growth, through the achievement of development imperatives, while minimizing negative social, cultural and environmental impacts in the state of Uttarakhand. The conceptual paper comes to note that all of us have our own role to play in ensuring tourism as a catalyst for sustainable development.

scholarly journals For the Sustainable Development of Universities: Exploring the External Factors Impacting Returned Early Career Academic’s Research Performance in China

2021 ◽  
Vol 13 (3) ◽  
pp. 1333
Author(s):  
Xiantong Zhao ◽  
Hongbiao Yin ◽  
Chenyang Fang ◽  
Xu Liu
Keyword(s):  
Sustainable Development ◽  
Mixed Method ◽  
Research Performance ◽  
Ecological Systems ◽  
Early Career ◽  
External Factors ◽  
The Sustainable Development ◽  
Factors Affecting ◽  
Mixed Method Design ◽  
Good Research

Early career academics are the key agents for the sustainable development of higher education institutions. In China, those who were educated overseas and have returned to Chinese universities to seek academic positions are becoming a fast-growing group. Good research performance is critical to survive in the increasingly competitive environment in academia. Improving research performance requires an understanding of the factors that facilitate or inhibit research performance. In the light of Bronfenbrenner’s ecological systems theory, this study, using a mixed-method design (20 interviewees and 136 respondents), elaborates on a number of external factors affecting returned early career academics’ research performance. Understanding these factors is helpful for the building of a favorable environment that can improve the research performance of the returned early career academics, and hence the sustainable development of universities.

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