scholarly journals Optimality of Tax Policy on the Basis of Comparative Analysis of Income Taxation

2020 ◽  
Vol 9 (1) ◽  
pp. 272 ◽  
Author(s):  
George Abuselidze
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Tax Policy ◽  
Income Tax ◽  
Main Idea ◽  
Well Being ◽  
Developed Countries ◽  
Income Taxation ◽  
Systemic Analysis ◽  
Definition Of

This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed and developing countries. In our opinion, the main idea of income tax should be the optimal distribution of tax literacy on the basis of a direct definition of income of taxpayers or progressive taxation. The theoretical and methodological basis of the research is the main provisions of the market economy, classical and modern tax theories, legislative and regulatory acts of foreign countries. The main part of the empirical material is from 2002 to 2017. In the process of analysis of the actual material, together with the general scientific method of research, is used: Comparative and systemic analysis, analogy, statistical data monitoring and other methods. The comparative and systemic analysis will give us an opportunity to reveal and evaluate the ways of perfection. Analogy and comparative analysis is based on variables and features, such as the of income taxes structure, withdrawal rules, rates, tax base. Statistic concept tries to explain the named phenomena by the way of fundamental analyzing of the statistic data received resulted multiple statistic observation. Previous analyses of tax rates tend to support the hypothesis that Developed countries emphasize the importance of fairness, while developing countries are mainly focused on mobilizing budget revenues and lesser consideration of fair taxation principles, since the tax system performs a fiscal function more effectively than developing countries.  Keywords: Tax policy, income tax, tax burden, budget, well-being

scholarly journals FISCAL POLICY DIRECTIONS OF SMALL ENTERPRISES AND ANTI-CRISIS MEASURES ON MODERN STAGE: DURING THE TRANSFORMATION OF GEORGIA TO THE EU

2018 ◽  
Vol 12 (1) ◽  
pp. 1-11 ◽  
Author(s):  
George Abuselidze
Keyword(s):  
Developing Countries ◽  
Main Idea ◽  
Developed Countries ◽  
Practical Implementation ◽  
Systemic Analysis ◽  
Foreign Countries ◽  
Direct Definition ◽  
Business Structures ◽  
Definition Of ◽  
Medium Businesses

The paper is aimed to determine the optimality of taxation, that can be used to plan and implement effective anti-crisis measures. Objective is not to define or diagnose crisis and suggest strategies, but to offer methodologies, that can be used to determine the influence of formal and informal institutions of company’s ongoing activities. To develop recommendations for avoiding business crisis situation and support its development. The theoretical and methodological basis of the research is the main provisions of the market economy, legislative and regulatory acts of Georgia and foreign countries, statistical data of Georgia, the global risks report, government bodies and business structures in this field. In the process of analysis of the actual material, together with the general scientific method of research, is used: systemic analysis, comparative analysis of scientific literature, statistical analysis, analogy and other methods. As a result of researches it is established that developed countries emphasize the importance of fairness, while developing countries are mainly focused on mobilizing budget revenues and lesser consideration of fair taxation principles, since the tax system performs a fiscal function more effectively than developing countries. In our opinion, the main idea of tax policy should be the optimal distribution of tax literacy on the basis of a direct definition of income of taxpayers or progressive taxation. Practical implementation of the proposed proposals will facilitate further improvement of the social climate in the country, revitalize small and medium businesses, and solve the problem of employment in the country.

Diversity–development nexus: Why determine economic development without diversity? A comparative analysis between developed and developing countries

2021 ◽  
Vol 16 (1) ◽  
pp. 134-150
Author(s):  
Saqib Amin
Keyword(s):  
Developing Countries ◽  
Economic Development ◽  
Comparative Analysis ◽  
Religious Diversity ◽  
Generalized Method Of Moments ◽  
Well Being ◽  
Developed Countries ◽  
Vital Role ◽  
Content Type ◽  
Developing And Developed Countries

Purpose Diversity plays a vital role in the sustainable development of any country. Discrimination, segregation and bigotry are rampant causes of social evil and do great harm to our society. This study aims to investigate whether ethnic and religious diversity affects the country’s well-being or not, via a comparative analysis between developing and developed countries. Design/methodology/approach This study used a generalized method of moments technique for empirical analysis of 158 developing and developed countries. For measurement of ethnic and religious diversity, this study used ethnic fractionalization index of Alesina (2003). Findings The empirical findings indicate that ethnic and religious diversity both increases the economic prosperity for developed countries, and alternatively, it makes it more miserable for developing countries. This study suggests that organizing a diverse society is a difficult task; thus, developing countries need to promote a cohesive society like developed countries by providing equal, secure and peaceful opportunity to get fruitful results of diverse populations. Originality/value This study investigates a comparative analysis between developing and developed countries regarding impact of ethnic and religious diversity on economic development.

scholarly journals Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina

2015 ◽  
Vol 10 (2) ◽  
pp. 29-44 ◽  
Author(s):  
Lejla Lazović-Pita ◽  
Ana Štambuk
Keyword(s):  
Bosnia And Herzegovina ◽  
Tax Policy ◽  
Income Tax ◽  
Value Added ◽  
Special Focus ◽  
Tax Reforms ◽  
Tax Base ◽  
Excise Duty ◽  
Efficiency Principle ◽  
Definition Of

Abstract This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H) among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT) and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT) and corporate income tax (CIT) rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.

scholarly journals The Application of Principles of Green Building in Traditional Housing in Iraq

2015 ◽  
Vol 747 ◽  
pp. 7-11
Author(s):  
Maryam Qays Oleiwi ◽  
Ayat Ali ◽  
Nangkula Utaberta ◽  
Mastor Surat
Keyword(s):  
Developing Countries ◽  
Global Warming ◽  
Natural Resources ◽  
Green Building ◽  
Developed Countries ◽  
Green Buildings ◽  
Climatic Changes ◽  
Global Issue ◽  
The Future ◽  
Definition Of

Green building has become an important issue among architects and urban planners due to the increment in global warming risks and climatic changes which influenced negatively on natural resources. It is also one of measures been put forward to alleviate the significant impacts of the influence of buildings on the environment, society and economy. There have been extensive studies on green buildings, as evidenced in the rapid growing number of papers been published in last decades. These studies have been conducted in both developed countries and developing countries, indicating this is a global issue. However, there is lack of extensive researches on the green buildings in Iraq that is crucial for the future exerts. This paper reports the definition of green building, the environmental, social and economical aspects of green building, and application of green building's principles in traditional housing in Iraq.

Critical Infrastructure Protection in Developing Countries

2019 ◽  
pp. 1142-1158
Author(s):  
Amr Farouk
Keyword(s):  
Developing Countries ◽  
Critical Infrastructure ◽  
Well Being ◽  
Developed Countries ◽  
Critical Infrastructure Protection ◽  
Infrastructure Protection ◽  
Technology Sector ◽  
Massive Growth ◽  
Information And Communication ◽  
Use Of Internet

Not all infrastructures are critical. In most countries' definitions, a critical infrastructure (CI) is a collection of indispensable assets that provide an essential support for economic and social well-being, for public safety and for the functioning of key government responsibilities. CI assets can be classified into three broad categories: Physical, Cybernetic and Human. In the present era, Information and Communication Technology sector (e.g., Cloud Computing, Big Data, Internet of Things) can be regarded as the backbone of the economies of developed and the developing countries worldwide since they provide basic services to all segments of a society. Critical infrastructure protection (CIP) is a concept du jour in many developed countries. The present chapter discusses the method of protecting critical infrastructures in developing countries. It observes many developing countries experiencing massive growth in Internet capacity and the use of Internet-based technologies. Attacks on the information infrastructure can severely affect the ability of a country to function effectively.

scholarly journals Corporate Disclosure: A Synthesis of Literature

2018 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Kennedy Prince Modugu
Keyword(s):  
Developing Countries ◽  
Developed Countries ◽  
Unified Theory ◽  
X Rays ◽  
Corporate Disclosure ◽  
Empirical Inquiry ◽  
Working Definition ◽  
The One ◽  
Definition Of ◽  
Reporting Environment

This study is a compendium of the existing literature on corporate disclosure with a view to identifying the gaps to which future empirical inquiry may be directed. The paper discusses the concept of disclosure as canvassed by different authors. This review is initiated with a working definition of disclosure. This was followed by a series of reviews of studies in developed countries. Added to this, are developing countries’ studies. The review showed that the influencers of corporate disclosure differ between developed and developing countries on the one hand, and within both economies on the other hand. The review revealed mixed findings on the determinants of corporate disclosure. This suggests that the factors determining corporate disclosure are not fixed, and vary from one jurisdiction to another. The paper also x-rays a litany of theories of corporate disclosure research and suggests a unified theory that amalgamates the existing theories; and that which will be amenable to the ever-changing reporting environment.

Socio-economic distance of Poland and selected developing countries to the most developed countries in the world

2016 ◽  
Vol 61 (6) ◽  
pp. 86-103
Author(s):  
Jacek Ziemiecki
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Developed Countries ◽  
Emerging Countries ◽  
Three Dimensions ◽  
Economic Distance ◽  
The World

The aim of the study is to analyze the causes of the distance of emerging countries to the most developed countries in the world as well as proposals on ways to reduce this distance. A comparative analysis of the results obtained by the study was used for this purpose — the actual results obtained in developing countries were compared with the results obtained in the most developed countries. The analysis presents three dimensions of comparisons, which include: the distance between the countries, the most developed and developing countries, differences in the gap between developing countries and the gap distance within the different categories of indicators within a single country. The study used data for the years 1990—2013, and if it was possible for earlier years.

scholarly journals PhD Students’ Background and Program Characteristics as Related to Success in Kenyan Universities

10.28945/4467 ◽  
2020 ◽  
Vol 15 ◽  
pp. 057-074
Author(s):  
Hyrine Mueni Matheka ◽  
Ellen E.P.W.A. Jansen ◽  
Adriaan W.H.A Hofman
Keyword(s):  
Developing Countries ◽  
Success Factors ◽  
Well Being ◽  
Developed Countries ◽  
Future Research ◽  
Full Time ◽  
Success Rates ◽  
Cross Sectional ◽  
Program Characteristics ◽  
Students Success

Aim/Purpose: Kenya plans to be a middle-income country by the year 2030. To achieve this development target, the country has rapidly expanded its university sub-sector in order to produce the requisite skilled professionals. This has put a strain on the available PhD holders thus heightening the pressure on universities to produce more PhD graduates to meet the required larger pool of highly qualified professionals to service the academia and other sectors of the economy. However, the PhD graduation rate per year is very low and unexplained. This study sought to explain the factors influencing PhD success rates in Kenyan universities. Background: This cross-sectional study set out to establish how PhD students’ background and program characteristics are related to their success. This knowledge will inform policies and strategies to enhance PhD training and success in Kenya. Methodology: Data on 1,992 PhD students was collected from 10 universities by using the Microsoft Excel data tool to collect administrative data. The researchers utilized the data collection to construct a quantitative research design. The PhD students were enrolled in the following program domains/clusters: Humanities and Social Sciences, Business and Economics, Physical and Life Sciences, Applied Sciences and Medical Sciences. Contribution: PhD success factors have been extensively studied in developed countries. This paper builds on this body of knowledge with a specific focus on developing countries like Kenya. Findings: Students’ background characteristics (age, nationality, gender, financial support and marital statuses) were not related to PhD students’ success, however, full-time employed PhD students had better progression than their part-time colleagues. Program characteristics (program cluster and mode of study) were significantly related to students’ success. Students who had delayed for two years or more years had limited chance to graduate. Recommendations for Practitioners: To improve the PhD education system, practitioners should endeavor to monitor and track the progress of their PhD students. To do this, the researchers recommend that the universities collect and keep good records of these types of data. Universities should come up with strategies to build on or mitigate against the factors that have been identified to influence PhD success. Recommendation for Researchers: The researchers recommend further research, especially in developing countries, to understand the PhD study systems and inform effective interventions. Impact on Society: To identify, conceptualize or mitigate against the factors which influence PhD success lead to higher success in PhD training in order to enhance knowledge to solve societal problems. Future Research: Further research is recommended especially in the context of developing countries to establish how supervisor–student interactions, availability of infrastructural resources, and students’ motivation, efficacy and well-being relate to PhD success in Kenyan universities

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