Policy Suggestions on Simplified Taxation in Korean VAT Law

2016 ◽  
Vol 21 (4) ◽  
pp. 91
Author(s):  
Ha-Jin Lee ◽  
Gee-Jung Kwon
Keyword(s):  
2018 ◽  
pp. 111-116 ◽  
Author(s):  
Gang AN ◽  
Hang WANG

To explore the role of fiscal policies in promoting the development of photovoltaic industry, the effects of financial subsidies on the development of China’s photovoltaic industry were analyzed by using the micro data of listed companies. The empirical analysis results in this study indicate that the fiscal policies represented by financial subsidies play a remarkable positive impetus function and financial subsidies are positively correlated with the operating performance of Photovoltaic enterprises. With larger the asset size and higher the Research and Development (R&D) investments, the operating performance of Photovoltaic enterprises is the better. Based on the above results, this study puts forward some policy suggestions on optimizing fiscal policy tools and further promoting the development of photovoltaic industry.


Author(s):  
Janet Judy McIntyre-Mills

This article is a thinking exercise to re-imagine some of the principles of a transformational vocational education and training (VET) approach underpinned by participatory democracy and governance, and is drawn from a longer work on an ABC of the principles that could be considered when discussing ways to transform VET for South African learners and teachers. The purpose of this article is to scope out the social, cultural, political, economic and environmental context of VET and to suggest some of the possible ingredients to inspire co-created design. Thus the article is just a set of ideas for possible consideration and as such it makes policy suggestions based on many ways of knowing rooted in a respect for self, others (including sentient beings) and the environment on which we depend. The notion of African Renaissance characterises the mission of a VET approach in South Africa that is accountable to this generation of living systems and the next.


2021 ◽  
pp. 097300522110008
Author(s):  
H. S. Shylendra

As a new generation development programme, the National Rural Livelihood Mission (NRLM) has sought to promote collectives of the poor women as the corner-stone of its strategy for livelihood promotion. The livelihood enhancement is meant to be actualised through a multi-dimensional strategy of livelihood protection and promotion. The paper hypothesised that despite their avowed goal, the collectives of women are bound to face enormous challenges in the livelihood promotion in the absence of an integrated approach more so in the context of neoliberalism. The findings of the paper corroborate the hypothesis to a great extent. Contrary to the theoretical visualisation of institutionalists, collectives of poor have faced challenges in their self-reliant emergence. The intervention has emerged more as a minimalist microfinance with inherent limitations regarding poverty alleviation. The paper concludes that the collectives of NRLM have a long way to go before they can emerge as strong livelihood promoting agencies. Sustained support to build the capacities of the fledging collectives, a reversal of the top–down elements of their multi-tier structure and the strong need for greater role clarity for the collectives along with professional support are some of the policy suggestions.


2021 ◽  
pp. 089692052110282
Author(s):  
Alexei Anisin

This article reinforces the criticisms I cast on civil resistance literature in my study “Debunking the Myths Behind Nonviolent Civil Resistance” through addressing issues on how scholars code violence, unarmed violence, and nonviolence. It justifies studying unarmed violence as a sole category and explicates the pathways through which unarmed violence can lead oppositional campaigns toward success. In responding to Onken, Shemia-Goeke, and Martin, the article demonstrates that the dichotomization of nonviolence and violence is not premised on analytical equivalency and should be avoided if the study of resistance strategies is to progress onward and step away from the literature's intrinsic ideological bias. There is nothing idealistic about seeking to improve how we operationalize concepts to study resistance strategies, but if scholars in the civil resistance literature fail to move away from universalistic assumptions about nonviolence and social change, they will continue to misinterpret historical processes and produce policy suggestions that are neo-colonial in nature.


2021 ◽  
Vol 13 (13) ◽  
pp. 7051
Author(s):  
Sylvester Ngome Chisika ◽  
Joon Park ◽  
Chunho Yeom

With the rising demand for energy, the forest-based circular bioeconomy is gaining recognition as a strategy for sustainable production and consumption of forest resources. However, the forest-based bioeconomy remains underexplored from the perspective of deadwood conservation in public forests. While conducting a literature review and examining the case of Kenya, this study fills a gap in the literature to provide policy suggestions for sustainable forest resource utilization. The results from global literature indicate that deadwood performs essential social, economic, and environmental functions in the circular bioeconomy and sustainable development. Similarly, in Kenya, deadwood resources provide many socially beneficial bioproducts and services. However, the absence of scientific research and detailed guidelines for deadwood conservation may lead to the distortion of the ecological balance in public forests because of the legally sanctioned removal of deadwood, particularly firewood. Moreover, if the status quo remains, with approximately 70% of the growing population consuming deadwood for domestic use and the demand increasing, as shown by the current wood deficit in the country, there will be a major dilemma concerning whether to conserve deadwood for biodiversity or energy. Therefore, averting crisis and providing maximum deadwood value to society requires guidelines and comprehensive research in addition to a cultural and behavioral shift in energy consumption in a manner that embraces the forest-based circular bioeconomy of deadwood.


2021 ◽  
pp. 0067205X2110165
Author(s):  
Shireen Morris

This article considers implications of the recent Love decision in the High Court for the debate about Indigenous constitutional recognition and a First Nations constitutional voice. Conceptually, it considers how the differing judgments reconcile the sui generis position of Indigenous peoples under Australian law with the theoretical ideal of equality—concepts which are in tension both in the judicial reasoning and in constitutional recognition debates. It also discusses the judgments’ limited findings on Indigenous sovereignty, demonstrating the extent to which this is predominantly a political question that cannot be adequately resolved by courts. Surviving First Nations sovereignty can best be recognised and peacefully reconciled with Australian state sovereignty through constitutional reform authorised by Parliament and the people. The article then discusses political ramifications. It argues that allegations of judicial activism enlivened by this case, rather than demonstrating the risks of a First Nations voice, in fact illustrate the foresight of the proposal: a First Nations voice was specifically designed to be non-justiciable and therefore intended to address such concerns. Similarly, objections that this case introduced a new, race-based distinction into the Constitution are misplaced. Such race-based distinctions already exist in the Constitution’s text and operation. The article then briefly offers high-level policy suggestions address two practical issues arising from Love. With respect to the three-part test of Indigenous identity, it suggests a First Nations voice should avoid the unjustly onerous burdens of proof that are perpetuated in some of the reasoning in Love. It also proposes policy incentives to encourage Indigenous non-citizens resident in Australia to seek Australian citizenship, helping to prevent threats of deportation that faced Love and Thoms.


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