scholarly journals The Poverty Impacts Of The Doha Round In Cameroon : The Role Of Tax Policy

2005 ◽  
Author(s):  
John Cockburn ◽  
Bernard Decaluwe ◽  
Christian Arnault Emini
Keyword(s):  
Tax Policy ◽  
Doha Round

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

The role of the WTO in achieving equity and efficiency in international markets for agricultural products

2005 ◽  
Vol 4 (2) ◽  
pp. 229-247 ◽  
Author(s):  
DONALD MACLAREN
Keyword(s):  
International Markets ◽  
Agricultural Products ◽  
Differential Treatment ◽  
The Other ◽  
Doha Round ◽  
Equity And Efficiency ◽  
Slow Progress ◽  
The One ◽  
Fundamental Objective

The fundamental objective of the negotiations on agriculture that are taking place in the Doha Round is to establish a new set of rules, which will correct current distortions and prevent future distortions in international markets for agricultural products while taking into account non-trade concerns and special and differential treatment. A summary of the chronology of the very slow progress to date in the negotiations is provided. This rate of progress is explained through considering the weights the different groups of governments are giving to removing trade distortions, on the one hand, and to non-trade concerns and special and differential treatment, on the other. Some results from the economic theory of distortions and welfare are used to explain the conditions under which the twin pursuits of non-trade concerns domestically and fairness internationally are compatible. These results are contrasted with the realities of the current negotiations on the agriculture component of the ‘July 2004 package’.

Relationship between Tax Policy-Entrepreneurship: Role of Corruption

2015 ◽  
Vol 2015 (1) ◽  
pp. 10258
Author(s):  
Farzana Chowdhury ◽  
Maksim Belitski ◽  
Sameeksha Desai
Keyword(s):  
Tax Policy ◽  
Policy Entrepreneurship

A Qualitative Analysis of the WTO's Role on Trade and Environment Issues

2006 ◽  
Vol 6 (1) ◽  
pp. 102-124 ◽  
Author(s):  
Rachel McCormick
Keyword(s):  
Grounded Theory ◽  
Qualitative Analysis ◽  
Environmental Issues ◽  
Doha Round ◽  
Trade And Environment ◽  
Past Work ◽  
Survey Results ◽  
Successes And Challenges ◽  
Insight Into

This article examines the role of the WTO in addressing trade and environment issues and considers how NGO and industry activities could complement this role. I interviewed over seventy experts and analyzed the responses using a grounded theory methodology, and present the findings within the context of existing literature on trade and environment issues. This approach allowed for an interdisciplinary and qualitative analysis of the underlying factors that have contributed to past successes and challenges in dealing with environmental issues within the WTO, as well as assessing current opportunities for progress and identifying misperceptions that could foster increased expectations of what the WTO is able to achieve. I conclude that the role the WTO plays in addressing trade and environment issues will be tested by the outcomes from the Doha round of negotiations, and by the willingness of WTO members to examine past work and identify a way forward. Survey results suggest that increased consideration of NGO perspectives and industry strategies would provide insight into ways of moving forward that are not hindered by political constraints.

The evolving role of tax policy in China

1990 ◽  
Vol 14 (3) ◽  
pp. 452-472 ◽  
Author(s):  
Mario I Blejer ◽  
Gyorgy Szapary
Keyword(s):  
Tax Policy

scholarly journals The Signaling Role of Charitable Contributions by Businesses: A Tax Policy Perspective

2016 ◽  
Author(s):  
Tomer Blumkin ◽  
Yoram Y. Margalioth ◽  
Efraim Sadka ◽  
Adi Sharoni
Keyword(s):  
Tax Policy ◽  
Charitable Contributions ◽  
Policy Perspective

scholarly journals General Counsel Prominence and Corporate Tax Policy

2015 ◽  
Vol 38 (1) ◽  
pp. 39-56 ◽  
Author(s):  
John L. Abernathy ◽  
Thomas R. Kubick ◽  
Adi Masli
Keyword(s):  
Tax Policy ◽  
Top Management Team ◽  
Management Team ◽  
Data Availability ◽  
Top Management ◽  
General Counsel ◽  
Corporate Tax ◽  
Firm Level ◽  
Tax Aggressiveness

ABSTRACT Prior research provides evidence that individual executives have a significant effect on firm-level tax policy. Further research has shown that having a corporate general counsel (GC) in a firm's top management team (top five highest-paid executives) significantly affects a firm's accounting and disclosure practices. In this paper, we examine the role of the GC in corporate tax policy. Specifically, we use the ascension of the corporate GC to top management as the identifying event in which the role and influence of the corporate GC becomes more salient. We find strong evidence that GC ascension to top management is associated with an increase in tax aggressiveness, as evidenced by greater book-tax differences and a higher likelihood of engaging in tax shelter activities. Data Availability: Data are obtained from public sources identified in the paper.

Sign in / Sign up

Export Citation Format

Share Document