scholarly journals Tariff Evasion and Customs Corruption: Does Pre-Shipment Inspection Help?

2006 ◽  
Vol 5 (1) ◽  
Author(s):  
Jose Anson ◽  
Olivier Cadot ◽  
Marcelo Olarreaga
Keyword(s):  
The Philippines ◽  
New Approach ◽  
Tariff Revenue ◽  
Revenue Collection ◽  
Tariff Evasion ◽  
Ambiguous Effect ◽  
Collusive Behaviour

AbstractThis paper provides a new approach to the evaluation of pre-shipment inspection (PSI) programs as ways of improving tariff-revenue collection and reducing fraud when customs administrations are corrupt. We build a model highlighting the contribution of private surveillance firms to the generation of information and describing how incentives for underinvoicing and collusive behaviour between importers and customs are affected by the introduction of PSI. It is shown theoretically that the introduction of PSI has an ambiguous effect on the level of fraud. Empirically, our econometric results suggest that the introduction of PSI services increased underinvoicing in Argentina and Indonesia, and reduced it in the Philippines.

scholarly journals Attribution of Decadal Variability in Tropical Cyclone Passage Frequency over the Western North Pacific: A New Approach Emphasizing the Genesis Location of Cyclones

2013 ◽  
Vol 26 (3) ◽  
pp. 973-987 ◽  
Author(s):  
Satoru Yokoi ◽  
Yukari N. Takayabu
Keyword(s):  
Tropical Cyclone ◽  
Time Scales ◽  
North Pacific ◽  
Western North Pacific ◽  
Decadal Variability ◽  
The Philippines ◽  
Ocean Basin ◽  
New Approach ◽  
Equal Degree ◽  
Analysis Application

Abstract Variability in tropical cyclone (TC) activity is a matter of direct concern for affected populations. On interannual and longer time scales, variability in TC passage frequency can be associated with total TC frequency over the concerned ocean basin [basinwide frequency (BF)], the spatial distribution of TC genesis in the basin [genesis distribution (GD)], and the preferable track (PT) that can be considered as a function of genesis locations. To facilitate investigation of mechanisms responsible for the variability, the authors propose an approach of decomposing anomalies in the passage frequency into contributions of variability in BF, GD, and PT, which is named the Integration of Statistics on TC Activity by Genesis Location (ISTAGL) analysis. Application of this approach to TC best track data in the western North Pacific (WNP) basin reveals that overall distribution of the passage frequency trends over the 1961–2010 period is mainly due to the PT trends. On decadal time scales, passage frequency variability in midlatitudes is primarily due to PT variability, while the BF and GD also play roles in the subtropics. The authors further discuss decadal variability over the East China Sea in detail. The authors demonstrate that northward shift of the PT for TCs generated around the Philippines Sea and westward shift for TCs generated in the eastern part of the WNP contribute the variability with almost equal degree. The relationships between these PT shifts and anomalies in environmental circulation fields are also discussed.

The annulled Tax state: Schumpeterian Prolegomena to the study of postcommunist fiscal sociology

2011 ◽  
Vol 44 (4) ◽  
pp. 245-255 ◽  
Author(s):  
Venelin I. Ganev
Keyword(s):  
Old Regime ◽  
New Approach ◽  
Revenue Collection ◽  
Fiscal Sociology ◽  
National Currencies ◽  
Tax State ◽  
Context Specific ◽  
Communist Countries ◽  
Theoretical Issues ◽  
New Infrastructure

How was a new infrastructure of revenue-collection instituted after the collapse of Soviet-type regimes in Eastern Europe? This article suggests that currently available answers to this question are unsatisfactory. Building upon insights derived from the literature on fiscal sociology and from Joseph Schumpeter’s analysis of modern “tax states,” it outlines a new approach to the study of various phenomena related to revenue-collection in postcommunism. More specifically, I examine a set of empirical and theoretical issues related to the reemergence of a taxpayer as having a cultural role, the reconfiguration of the bureaucratic apparatuses bequeathed by the old regime, and the recreation of trustworthy national currencies. Having identified important gaps in our understanding of the transformative processes that engulfed the region after 1989, the paper introduces a more comprehensive research program focused on the context-specific challenges inherent in the attempt to re-establish tax states in the formerly communist countries.

Fair Division: A New Approach to the Spratly Islands Controversy

1997 ◽  
Vol 2 (2) ◽  
pp. 303-329 ◽  
Author(s):  
◽  
Keyword(s):  
Oil And Gas ◽  
Fair Division ◽  
The Philippines ◽  
Regional Security ◽  
Small Islands ◽  
New Approach ◽  
Step Process ◽  
Bidding Strategies ◽  
Spratly Islands ◽  
Legal Procedures

AbstractThe Spratly Islands are a group of over 230 small islands and reefs in the South China Sea. Both China and Taiwan, as well as four members of the Association of Southeast Asian Nations (ASEAN) – Vietnam, the Philippines, Malaysia, and Brunei –have made claims on part or all of the land areas and surrounding waters, which are believed to have major oil and gas deposits. Because there are overlapping claims, and no single country has had continuous possession of the area, it is unlikely that international legal procedures can resolve the dispute quickly. There are four major issues in the dispute: sovereignty, economic development, freedom of passage, and regional security. We focus on sovereignty and suggest a two-step process for dividing the islands. A fair-division procedure called Adjusted Winner (AW) would first be applied to the allocation between China and ASEAN, after which there would be an allocation among the ASEAN states. The example used to illustrate AW divides the region into five zones and concentrates on the first step, negotiation between China and ASEAN. We present three potential bidding strategies for China, and two for ASEAN, that give six different allocations of the islands. The AW allocations are efficient, equitable, envy-free and, in our example, give both sides between 65% and 83% of what we assume they would prefer.

scholarly journals The Gph–M.I.L.F. Agreement: human rights provisions and possible overlaps

2014 ◽  
Vol 2 (1) ◽  
Author(s):  
Fajri Matahati Muhammadin
Keyword(s):  
Human Rights ◽  
Peace Process ◽  
The Philippines ◽  
Armed Conflicts ◽  
Peace Agreement ◽  
New Approach ◽  
Potential Problems ◽  
The Government ◽  
Existing Structure

Abstract: The GPH – M.I.L.F. Agreement: Human Rights Provisions and Possible Overlaps. One of the challenges in ending non-international armed conflicts is to conclude a peace agreement that satisfies the need of both parties. A new approach to this is the human rights approach, which seeks to observe and promise to fulfil elements of human rights as terms of peace. The ongoing peace process in the Philippines between the Government and the Moro Islamic Liberation Front is seeing positive progress, with its peace agreement provisions highly based upon human rights. However, there are potential problems in implementing these provisions, as well as overlaps with the pre-existing structure or even between the human rights provisions themselves. This essay will observe the problems and overlaps particularly on provisions related to the rights of religion and women, and how they can be addressed. Abstrak: Perjanjian GPH-MILF: Ketentuan Hak Asasi Manusia dan Kemungkinan Terjadinya Tumpang tindih. Salah satu tantangan dalam mengakhiri konflk non internasional adalah menyusun perjanjian damai yang memuaskan kedua belah pihak. Sebuah pendekatan baru dalam perjanjian damai adalah pendekatan Hak Asasi Manusia (HAM) yang mengamati dan berkomitmen memenuhi elemen-elemen HAM sebagai syarat dalam perjanjian damai. Proses perdamaian antara Pemerintah dan Moro Islamic Liberation Front yang masih berlangsung di Filipina saat ini memiliki kemajuan yang positif. Perjanjian-perjanjian yang sudah ditandatangani tampak jelas dilandasi oleh HAM. Akan tetapi tampak kemungkinan beberapa masalah implementasi serta kontradiksi antara ketentuan HAM dalam perjanjian damai dengan struktur yang telah ada, dan bahkan antar ketentuan HAM dalam perjanjian itu sendiri. Tulisan ini akan mengamati implementasi dan kontradiksi dalam perjanjian damai ini terutama terkait hak beragama dan hak wanita dan bagaimana permasalahan tersebut dapat diselesaikan. DOI: 10.15408/jch.v1i1.1449

scholarly journals A PHILIPPINE MODEL FOR INFORMATION SHARING FOR EFFECTIVE REVENUE COLLECTION THROUGH E-GOVERNANCE

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Li Jia
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Technology Development ◽  
New Technology ◽  
The Philippines ◽  
Tax Collection ◽  
Internal Revenue ◽  
Business Taxes ◽  
Local Revenue ◽  
Revenue Collection

—Local revenues are the backbone by which local governments anchor the sustenance of their operations, functions and projects within their jurisdiction. Local Government Units (LGU’s) in the Philippines depend heavily on local revenue generation- for their development. Although having the Internal Revenue Allotment (IRA) given by the national government through which they support their activities and promote their growth, each local government unit through its treasury office rely on an effective local tax administration and collection system in order to get the best possible resource to serve this purpose. Nevertheless, the problem of local revenue tax collection is a perennial problem and this is traced to many factors that play a part in the inability of the local treasury office to exercise their function to the fullest merit. Optimum tax collection efforts can be enhanced by the local treasury office should it have the ability to synchronize information records which allows the treasury office to check and verify the records taxpayers paying business taxes. Access to this knowledge will give the local treasury the capability to maximize tax collection effectively. And because the local treasury organization like any other government organization is structured to become compatible with new technology development to help it faced with changes in its environment, present day technology in terms of information is now made part of that response. Verification of accuracy of payments through collaborative inter agency efforts is now available. This requires three agencies to collaborate in comparing actual gross sales/receipts from declared gross sales/receipts based on the gathered documents like the books of account, audited financial statements, vat returns and the official receipts as proof of payment of the local business taxes. Three agencies have been mandated to collaborate on this endeavor: the Local City Treasury, the Bureau of Internal Revenue and the Secur

scholarly journals TAX REVENUE AND ECONOMIC ACTIVITY: SEASONALITY, COINTEGRATION AND CAUSALITY ANALYSIS

2019 ◽  
Vol 3 (1) ◽  
pp. 1-17
Author(s):  
Rudi Handoko
Keyword(s):  
Economic Activity ◽  
Value Added ◽  
The Philippines ◽  
Tax Revenue ◽  
National Account ◽  
Causality Analysis ◽  
Activity Data ◽  
Study Objective ◽  
Revenue Collection ◽  
The Relationship

The role of taxation is very important for the financing of development in Indonesia. However, the performance of tax revenue has not been optimally indicated by the low ratio of tax to Gross Domestic Product (GDP) which in 2015 the ratio is 10.7% of GDP. This tax ratio is still lower than the tax ratio of neighboring countries such as the Philippines (13.6%), Malaysia (14.3%) and Thailand (16.5%). Even in 2016 the tax ratio declined slightly to 10.3% of GDP.With the scope of the study limited to non-oil and gas income tax and value added tax which contributes more than 80 percent of total tax revenue, this study objective is to understand the relationship between tax revenue and economic activity that can provide insight into the effectiveness of tax policy.This study uses monthly realization of tax revenue both total and sectoral. For economic activity data, we use data derived from national account data or GDP based on expenditure and production approach (sectoral). Monthly tax revenue data is then aggregated into quarterly data to match the frequency of GDP data. Period of data being studied is Q1 2010 - Q4 2017. Tax revenue and economic activity data needs to be seasonal adjusted and then separated into trends and cycles. To examine the relationship between tax revenue and economic activity, we performed several tests such as unit root test, cointegration test and causality test.The main contribution of this study are the empirical testing on the lingkage between tax revenue collection and economic activity and the policy implication of this study which in order to increase the tax revenue collection, government should formulate policy to increase production, investment and consumption because production, investment and consumption will increase tax base.

scholarly journals Generalizing Bayesian phylogenetics to infer shared evolutionary events

2021 ◽  
Author(s):  
Jamie R Oaks ◽  
Perry L Wood
Keyword(s):  
Phylogenetic Trees ◽  
Phylogenetic Inference ◽  
The Philippines ◽  
Future Research ◽  
New Approach ◽  
Phylogenetic Methods ◽  
Likelihood Model ◽  
Multiple Viral Strains ◽  
Geological Event ◽  
Evolutionary Lineages

Many processes of biological diversification can affect multiple evolutionary lineages. Examples include multiple members of a gene family diverging when a region of a chromosome is duplicated, multiple viral strains diverging at a "super-spreading" event, and a geological event fragmenting whole communities of species. It is difficult to test for patterns predicted by such processes, because all phylogenetic methods assume that lineages diverge independently. We introduce a general Bayesian framework to relax the assumption of independent divergences during phylogenetic inference, and test for patterns predicted by processes of diversification that affect multiple evolutionary lineages. Using simulations, we find our new method accurately infers shared divergence events when they occur, and performs as well as current methods when divergnces are independent. We apply our new approach to genomic data from two genera of geckos from across the Philippines to test if past changes to the islands' landscape caused bursts of speciation. Unlike previous analyses restricted to only pairs of populations, we find evidence for patterns of shared divergences. By generalizing the space of phylogenetic trees in a way that is independent from the likelihood model, our approach opens many avenues for future research.

The Different Lives of Southeast Asia’s Opium Monopolies

2020 ◽  
pp. 54-88
Author(s):  
Diana S. Kim
Keyword(s):  
Southeast Asia ◽  
The Philippines ◽  
League Of Nations ◽  
Drug Control ◽  
Revenue Collection ◽  
China Trade ◽  
The Us ◽  
Key Events ◽  
Regulatory Reforms

This chapter surveys the opium monopolies of Southeast Asia from the 1890s to the 1940s. It lays out differences in regulatory reforms for restricting opium sales and popular consumption. The chapter also provides background on key events and developments that inform existing scholarship on colonial opium prohibition: the decline of the India–China trade, the US annexation of the Philippines, and imperial entry into Southeast Asia, as well as the emergence of medicalized drug control regimes in Britain, France, and internationally under the League of Nations. The chapter also aims to persuade those already familiar with this history to be more puzzled about the colonial institution of an opium monopoly. Looking across multiple empires, it shows how differently European powers implemented policies restricting opium that not only differ on a colony-by-colony basis in ways that challenge conventional understandings of opium monopolies as arrangements for maximizing revenue collection, but also do not map neatly onto major metropolitan and international developments.

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