Tax Complexity, Tax Certainty, and the Pillar One and Two Blueprints Submission to the OECD Centre for Tax Policy and Administration in response to the Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, December 14, 2020

2020 ◽  
Author(s):  
Jean-Edouard Colliard ◽  
Lorraine Eden ◽  
Co-Pierre Georg
Keyword(s):  
Tax Policy ◽  
Public Consultation ◽  
The Public ◽  
Consultation Document ◽  
Tax Complexity

scholarly journals Social media and sentiment in bioenergy consultation

2016 ◽  
Vol 10 (1) ◽  
pp. 87-98 ◽  
Author(s):  
Victoria Uren ◽  
Daniel Wright ◽  
James Scott ◽  
Yulan He ◽  
Hassan Saif
Keyword(s):  
Social Media ◽  
New Media ◽  
Sentiment Analysis ◽  
Opinion Mining ◽  
Public Consultation ◽  
Short Paper ◽  
Consultation Process ◽  
Content Type ◽  
The Public ◽  
The Uk

Purpose – This paper aims to address the following challenge: the push to widen participation in public consultation suggests social media as an additional mechanism through which to engage the public. Bioenergy companies need to build their capacity to communicate in these new media and to monitor the attitudes of the public and opposition organizations towards energy development projects. Design/methodology/approach – This short paper outlines the planning issues bioenergy developments face and the main methods of communication used in the public consultation process in the UK. The potential role of social media in communication with stakeholders is identified. The capacity of sentiment analysis to mine opinions from social media is summarised and illustrated using a sample of tweets containing the term “bioenergy”. Findings – Social media have the potential to improve information flows between stakeholders and developers. Sentiment analysis is a viable methodology, which bioenergy companies should be using to measure public opinion in the consultation process. Preliminary analysis shows promising results. Research limitations/implications – Analysis is preliminary and based on a small dataset. It is intended only to illustrate the potential of sentiment analysis and not to draw general conclusions about the bioenergy sector. Social implications – Social media have the potential to open access to the consultation process and help bioenergy companies to make use of waste for energy developments. Originality/value – Opinion mining, though established in marketing and political analysis, is not yet systematically applied as a planning consultation tool. This is a missed opportunity.

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.

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