scholarly journals Environment Regulations and Trade in Environment Goods: The Case of India

2019 ◽  
Vol 15 (2) ◽  
pp. 95-109
Author(s):  
Falguni Pankaj Desai
Keyword(s):  
Sustainable Development ◽  
Clean Energy ◽  
Well Being ◽  
Jel Classification ◽  
Green Economy ◽  
United Nations Environment Programme ◽  
Government Investment ◽  
Environmental Goods ◽  
Goods And Services

The paper weaves together three strands of arguments which, favour trade in environment goods for achieving sustainable development and provides an analyses of potential for trade in environment goods in India. Firstly, there are different paths, models, tools for achieving sustainable development and green economy is one of them. United Nations Environment Programme (UNEP) defines a green economy as one that results in “improved human well-being and social equity, while significantly reducing environmental risks and ecological scarcities” (UNEP 2010). The report suggests trade in environment goods and service as one of the strategies towards achieving green economy and sustainable development. International trade is an important engine of development and sustained economic growth. Studies have shown that trade does lead to environment degradation, but trade in cleaner technologies and environment goods can play an important role in sustainable development. Trade can become a powerful vehicle for transferring environmental friendly technology between countries, paving way for sustainable development. India stands to benefit both, from importing environment goods to clean up its environment and exporting environment goods to the world, thus contributing to the goal of sustainable development. Secondly, the 2001 Doha Ministerial Declaration urged members to reduce or eliminate tariff and non-tariff barriers on environmental goods and services, paving way for a triple win situation for trade, the environment and development (WTO, 2001). The reduction or elimination of tariff and non tariff barriers would increase trade in environmental goods which, can help mitigate the adverse impact of increased economic activity on environment. The quality of life of citizens would improve due to better access to clean water, air, sanitation, and clean energy. Moreover, the liberalization of trade in environmental goods will enable developing countries to obtain technology, tools for development addressing environment priorities. Thirdly, new environment regulations, trade liberalization, increased privatization, current programmes of rural electrification, investment in infrastructure projects, government investment in research and capacity building initiatives have increased demand for environmental goods in India. India is partner to a number of international agreements on environmental issues. Legal activism and pressure from NGOs have fostered networking between industries and between industries and NGOs for improving the environment. These pressures from above and below are supporting the growth of the environmental market. It is in this context that the paper examines trade in environment in India.   Keywords: OECD and APEC list of Environment goods, exports, imports, Revealed Comparative Advantage   JEL Classification: F10, F18

Analysing SST 2.0 Burden Using the Guiding Principles of Good Tax Policy

2021 ◽  
Vol 6 (3) ◽  
pp. 167-177
Author(s):  
Nur Erma Suryani Mohd Jamel ◽  
Nadiah Abd Hamid ◽  
Siti Norhayati Zawawi
Keyword(s):  
Sustainable Development ◽  
Tax Policy ◽  
Well Being ◽  
Safety Net ◽  
Jel Classification ◽  
Tax Burden ◽  
Goods And Services ◽  
Guiding Principles ◽  
The Government ◽  
Economic Well Being

Objective - Since the 70s, the Malaysian government has been focusing on sustainable development to improve society's economic well-being. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by putting the 2030 Agenda for 17 Sustainable Development Goals (SDGs) into action and focusing on the bottom 40% households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1 April 2015 and followed by the Sales and Services Tax (SST) 2.0 on 1 September 2018 has impacted all income groups, especially the B40, with a claim that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to analyse SST 2.0 tax burden using the elements of the guiding principles of good tax policy. Methodology/Technique - In this quantitative study, the researchers distributed questionnaires to the B40, M40, and T20 groups throughout Malaysia. Evidently, the government should consider reducing the SST 2.0 tax rate to minimise the tax burden of all groups of income earners based on the ability to pay. Findings - Furthermore, the efficiency of tax administrations is vital to strengthen the enforcement function in controlling the prices of goods and services. The findings can provide useful feedback to policymakers and tax authorities in designing a progressive indirect tax. Novelty - The policymakers should also consider the new SST model and propose relevant social safety net programmes to enhance economic well-being and eradicate inequity. Type of Paper - Empirical. Keywords: SST 2.0; GST; Tax Burden; B40; Guiding Principles of Good Tax Policy. JEL Classification: H31.

Alternatives to solve SDG trade-offs and to enforce SDG synergies: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrei Boar ◽  
Erola Palau Pinyana ◽  
Marc Oliveras-Villanueva
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Business Models ◽  
Economic Models ◽  
Clean Energy ◽  
Content Type ◽  
Trade Offs

PurposeThis paper takes a critical view of synergies and trade-offs and discloses the practices that countries and companies should apply to achieve sustainable development.Design/methodology/approachThis paper offers a systematic literature review of 408 papers to find models of sustainable development goals (SDGs) interaction with the aim of shedding light on the existing synergies and trade-offs and finding solutions to enhance these synergies and minimize the trade-offs.FindingsBoth rich and developing countries should follow multiple strategies to improve the quality of life of their citizens. Developing countries should focus on eradicating poverty. Rich countries should apply new economic models that are more likely to be environmental-friendly. Finally, the topic of SDGs should be revisited by the United Nations.Practical implicationsBoosting the quality of education and providing clean energy are two of the most relevant actions that should to be taken by countries, as they will accelerate the fulfilment of all the other SDGs. The use of circular economic models or new business models, such as the sharing economy, is essential to the achievement of sustained economic growth without negative environmental impact.Originality/valueThe paper analyzes SDG interactions and offers a critical vision of practices that countries and companies should adhere to for achieving sustainable development.

Analysing SST 2.0 Tax Burden through the Element of Principle of Good Tax Policy

2021 ◽  
Vol 12 (1) ◽  
pp. 113-113
Author(s):  
Nur Erma Mohamed Jamel ◽  
Nadiah Abd Hamid ◽  
Sarini Azizan ◽  
Roshayani Arshad ◽  
Rani Diana Othman ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Tax Policy ◽  
Well Being ◽  
Tax Burden ◽  
The Public ◽  
Goods And Services ◽  
Regressive Tax ◽  
Development Goals ◽  
The Relationship ◽  
Economic Well Being

Since the 70s, the focus of the Malaysian government on sustainable development is to improve the economic well-being of its society. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by implementing the 2030 Agenda for 17 Sustainable Development Goals (SDGs), focusing on the bottom 40% of households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1st April 2015, followed by Sales and Services Tax (SST) 2.0 on 1st September 2018 impacted all income groups especially B40. The public especially B40 claimed that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to identify the existence of SST 2.0's tax burden assessing through the relationship between elements of guiding principles of good tax policy. Keywords: Sales and Service Tax, enforcement, regressive, tax burden, fairness.

scholarly journals Why Affordable Clean Energy Is Not Enough. A Capability Perspective on the Sustainable Development Goals

2018 ◽  
Vol 10 (7) ◽  
pp. 2485 ◽  
Author(s):  
Rafaela Hillerbrand
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Capability Approach ◽  
Energy Systems ◽  
Clean Energy ◽  
Well Being ◽  
Human Beings ◽  
Energy Technologies ◽  
Development Goals ◽  
The Capability Approach

This paper reflects on criticisms raised in the literature on the UN’s Sustainable Development Goals (SDGs). These have been criticized as creating a dichotomy between the environment and human beings that fails to address the multiple interconnections between the two. This paper focuses on SDG7—“affordable and clean energy”—and suggests that there is in fact a tripartite distinction between the environment, human beings and technology underlying the SDGs. This distinction, we argue, does not adequately represent the multiple interconnections among the various SDGs and hampers their implementation. We contend that the formulation of SDG7 produces a circular definition of sustainability, a difficulty that is currently resolved at the level of the targets and indicators in a way that regards energy technologies primarily as artifacts. By contrast, the literature on ethical aspects of energy systems largely agrees that energy is a paradigmatic example of a sociotechnical system. We contend that, by not considering this sociotechnical nature, the SDGs run the risk of implicitly defending a certain variant of technological optimism and determinism. We argue that this is disadvantageous to the environment, human well-being and technological development. In line with recent critical evaluations of the SDGs, we argue that these (and other) shortcomings can be addressed by better connecting the SDGs to human well-being. Building on recent literature that expands the scope of the Capability Approach as an alternative measure of well-being so as to include considerations of sustainability, we articulate a framework that allows us to elucidate this connection and thus to take advantage of synergies between human well-being and the environment. On the basis of the Capability Approach, we argue that equating sustainable energy with renewable energy—as is done in the transition from SDG7’s goal to its targets—is indefensible because, as part of the overarching energy systems, energy technologies cannot be classified as simply right or wrong. Rather, the indicators and targets within a framework focused on sustainability need to be (more) context sensitive, meaning that, among other things, they may vary by country and with the available technology.

scholarly journals Reforming accounting to support the shift towards a sustainable financial system

2018 ◽  
Vol 2 (2) ◽  
pp. 148-161 ◽  
Author(s):  
Nihel Chabrak
Keyword(s):  
Financial System ◽  
Regulatory Reform ◽  
Well Being ◽  
Equity Capital ◽  
United Nations Environment Programme ◽  
Content Type ◽  
The Board Of Directors ◽  
Accounting Model ◽  
Material Information

PurposeConsidering the growing importance of finance in shaping corporate and human activities, the purpose of this paper is to focus on the United Nations Environment Programme (UNEP) Inquiry into the Design of a Sustainable Financial System that aims to align the financial system with sustainable development, with a focus on environmental aspects. Following the inquiry call for better disclosure approaches of material information on the “sustainability impacts” of the financial system as one of the areas of improvement to move toward a sustainable financial system, the author argues for a reform of the accounting model to better reflect the compliance of businesses with “quality of growth” imperatives.Design/methodology/approachThe paper rests on the entity theory of Littleton (1934).FindingsThe new accounting model requires creating a new equity capital account for the entity that is separate from the shareholders equity account. Valuation as well as other related issues on the functioning of this account is briefly explored in the paper. The reform also requires entrusting the responsibility of answering questions related to valuation, capital maintenance and income distribution to the board of directors that should be composed of representatives of the different capitals which have accrued, temporarily or indefinitely, to the business firm.Research limitations/implicationsThis paper calls researchers to explore the theoretical avenues proposed in the paper to develop the model in practice.Practical implicationsThe implementation of this reform requires a regulatory reform and the redesign of the economic coordination mechanisms which could be challenging in practice.Social implicationsThe accounting model proposed in the paper contributes to a new quality of growth, which is a growth based on well-being and inclusiveness.Originality/valueThe paper draws on the UNEP framework, which has not been investigated in other research studies.

scholarly journals The Impact of Lack of Clean Cooking Fuels on Sustainable Development in Developing Countries

2018 ◽  
Author(s):  
Ifeoluwa Garba ◽  
Richard Bellingham
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Fossil Fuels ◽  
Energy Use ◽  
Business Models ◽  
Clean Energy ◽  
Well Being ◽  
The World ◽  
Cooking Fuels ◽  
The Impact

Access to energy is crucial in tackling many of the current global development challenges that impact on people’s economic, health and social well-being as well as the ability to meet the commitments of reducing carbon emissions through clean energy use. Despite increased attention from multiple governments and agencies, energy poverty remains a serious sustainable development issue in many developing countries. To date, most research have focused on general access to electricity and the generation of clean energy to replace fossil fuels, failing to address the lack of basic access to clean energy for cooking and heating. More people in the world lack access to clean cooking fuels than to electricity. This issue is one aspect of a broader research which investigates the impacts of optimized energy policy and energy business models on sustainable development in developing countries.

scholarly journals Biology in the 21st-Century: Transformation in biology science and education in supporting the sustainable development goals

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Yudha Gusti Wibowo ◽  
Ali Sadikin
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Biology Education ◽  
Clean Energy ◽  
Well Being ◽  
Good Health ◽  
The Sustainable Development ◽  
Development Goals ◽  
New Biology ◽  
Zero Hunger

The transformation in education must be directed in accordance with Sustainable Development Goals (SDGs) program. This article aimed to discuss the potential support of New Biology in achieving the formulated SDGs. This literature review covered 31 articles which were published since 2010 to 2019. The keywords used to collect the data were new biology, future biology, biology education, biological science, and biology. The review results informed that New Biology can potentially enact five goals of SDGs, i.e. goal 2 (Zero Hunger), goal 3 (Good Health and Well-being), goal 4 (Quality Education), goal 6 (Clean Water and Sanitation), and goal 7 (Affordable and Clean Energy). By considering the findings, it is suggested to promote New Biology approach in Indonesian educational system.

scholarly journals Strategizing sustainable development: the case of the Ural industrial regions

2021 ◽  
Vol 250 ◽  
pp. 05004
Author(s):  
Irina Rakhmeeva ◽  
Ivan Antipin
Keyword(s):  
Sustainable Development ◽  
Regional Development ◽  
Development Strategy ◽  
Human Life ◽  
Well Being ◽  
Environmental Conservation ◽  
Green Economy ◽  
Russian Regions ◽  
Regional Development Strategy ◽  
Industrial Regions

The remit of the article is regional development strategizing. Regional development strategy as part of regional regulatory environment could ensure the task of sustainable development due to determining priorities for resource conservation, development of a “green” economy, and restoration of natural resources. This is especially important for the extractive economies of the Russian regions. On the contrary, the research revealed the preservation of extractive policies in most of the Ural regions. The manuscript contains the description of the ecological and economic position of the regions of the Ural macroregion, that have a high anthropogenic impact on the environment because of their nature of economy. We analysed the content of the development strategies of the regions of the Ural macroregion and the issues of sustainable development. The Chelyabinsk region and the Republic of Bashkortostan didn’t include sustainable development in the top priorities. It leads them to stick their place in the tail of the National Environmental Rating of Russian Regions. Orenburg region’s strategy conclude the most quality mechanisms for ensuring environmental safety in regional strategic documents. The author highlighted the comprehension of the deep interrelationships of ecological well-being with all spheres of human life in the development strategy of the Sverdlovsk region. The regional development strategy is an important mechanism for ensuring a balance between industrial growth and environmental conservation. Therefore, the authority of traditional industrial regions of the Urals should strengthen the component of sustainable development in their strategies.

scholarly journals The regions in Bulgaria and the green economy - novelty or serious experience?

2021 ◽  
Vol 120 ◽  
pp. 01017
Author(s):  
Stanka Delcheva
Keyword(s):  
Regional Development ◽  
Development Policy ◽  
Descriptive Analysis ◽  
Well Being ◽  
Green Economy ◽  
Economic Sectors ◽  
Regional Development Policy ◽  
Transition Readiness ◽  
Programming Period

The report presents the regional development policy in Bulgaria after 2007 with focus of the stated and implemented support for application of a green economy transition’s instruments. The green economy is defined by relevant economic sectors and themes that add value to quality of life, reducing carbon emissions and creating jobs. Objective: to review the applying of instruments for transition to a green economy in the regions as part of regional development policy and promotion of the regions’ competitiveness. Methods: Descriptive analysis and review of documents were used; review of planning documents at regional and municipal level and analysis of the type of applied instruments for the transition to a green economy; comparative evaluation of the already applied instruments with the forecasts for the new programming period 2021-2027. Results: The applied in the period 2007 - 2020 instruments for supporting the transition to a green economy and their connection with the development of the regions in Bulgaria are traced. The results correlation of the already applied instruments with the approach envisaged in the programming period after 2021 has been assessed. Elements of the connection between transition readiness and the regions’ competitiveness are considered. Conclusions: Conclusions are drawn about the Bulgarian regions experience and capacities gained to exploit the potential and opportunities to increase competitiveness and well-being.

MANAGEMENT, MODERNIZATION AND COUNTERMEASURES OF RURAL VOCATIONAL AND TECHNICAL EDUCATION

2017 ◽  
Author(s):  
Hejun Zhao ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Vocational Education ◽  
Rural Areas ◽  
Capital Investment ◽  
Well Being ◽  
Cultural Literacy ◽  
Teaching Staff ◽  
Professional Skills

The article identifies the current state and the main rural problems that cover many levels due to the complexity and systematization. The way to solve rural problems is connected not only with the rights and interests of farmers, but also with the coordinated progress and development of the whole economy and society. Thanks to the widespread development of high-quality vocational education in rural areas, this can not only increase cultural literacy, skills and incomes of farmers, but also contribute to overall social and economic growth. Vocational education can help farmers improve their professional skills and find effective ways to solve existing problems by improving their own skills and quality. The main problems of sustainable development in rural vocational education at the policy level, management problems in vocational schools at the operational level, farmers' ideology does not meet the needs of modern social and economic development, low overall quality of rural population, unreasonable human resources structure and serious outflow population in rural areas. Reasoned solutions and countermeasures are proposed by studying the main problems of rural vocational education development, namely: to solve the problem of sustainable development of rural vocational education, the government must carefully plan the structure of rural vocational education, increase capital investment, actively implement funding for one student, guarantee the well-being of teachers, seek to narrow the gap between urban and rural education and reflect the fairness of education; organize smart teaching methods to improve the learning effect, strengthen the teaching staff, through "dual qualifications", i.e. have the knowledge and technology; to solve the ideological problems of students and parents is the use of the media for the ideological promotion of "precious skills and glorious work" throughout society. Effectively and qualitatively improve the economic development of rural areas is possible through the modernization of rural areas and the interest of farmers in scientific knowledge and technical skills, increase professional skills to improve the quality of production and labor efficiency.

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