scholarly journals Tax Structure and Developing Countries

2018 ◽  
Vol 4 (1) ◽  
pp. 213-220
Author(s):  
Lumnije Thaçi ◽  
Arbnora Gërxhaliu

Abstract The main source of public revenue compared to other sources are Taxes, as in developed countries and developing countries, therefore the tax system has an extraordinary role in sustainable economic development and employment growth. Also, tax policy that acts in a complementary way to monetary policy is of vital importance also due to the preservation of economic stability by limiting the level of inflation and balancing the equilibrium on the market. The main purpose of this paper is to explore the tax structure in developing countries and their comparison with developed countries. In this paper some tax theory will be discussed. It will also be shown for impractical research and their effects on economic development and the growth of social welfare. Although there is no consensus among researchers, most empirical studies show a negative link between public spending and economic growth. However, in order for the tax effects to be the highest in the economy in developing countries, the international trade tax and the VAT should be replaced rather within the country.

2018 ◽  
Vol 10 (1) ◽  
pp. 220
Author(s):  
Lumnije Thaçi ◽  
Arbnora Gërxhaliu

The main source of public revenue compared to other sources are Taxes, as in developed countries and developing countries, therefore the tax system has an extraordinary role in sustainable economic development and employment growth. Also, tax policy that acts in a complementary way to monetary policy is of vital importance also due to the preservation of economic stability by limiting the level of inflation and balancing the equilibrium on the market. The main purpose of this paper is to explore the tax structure in developing countries and their comparison with developed countries. In this paper some tax theory will be discussed. It will also be shown for impractical research and their effects on economic development and the growth of social welfare. Although there is no consensus among researchers, most empirical studies show a negative link between public spending and economic growth. However, in order for the tax effects to be the highest in the economy in developing countries, the international trade tax and the VAT should be replaced rather within the country.


Societies ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 22
Author(s):  
Andrea Čajková ◽  
Peter Čajka

Like many developed countries in the world, China currently faces many serious demographic challenges that pose a potential risk to the country’s socio-economic development and stability. The current demographic development and trend is characterized by a change in the reproductive behavior of the population, characterized by a decline in birth rates, a change in family behavior, and a shift in the value system. This paper is aimed at identifying the impact of population policy and the degree of its influence on both the economic and social system of the country. Based on a deterministic approach, the findings reveal and demonstrate the serious demographic challenges facing China, and we are noting that there is no guarantee that parametric adjustments, such as shifting the retirement age, will de facto ensure the financial health of the pension system by preventing bankruptcy. We point out the risks and prospects for the sustainability of China’s socio-economic development based on an analysis of past and current Chinese demographic policy.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bo Chen

PurposeBoth foreign and local companies frequently name their brands in foreign language on the market of developing countries, and some of them choose to disclose the brands' country of origin to consumers. The purpose of this research is to investigate the joint effects between the practices of disclosing the actual country of origin of the brands and the language of the brand names on consumers' purchase intention for foreign brands and local brands in developing countries.Design/methodology/approachThe proposed hypotheses were tested in two studies, namely an experiment and a field experimental survey, with stimuli from two product categories.FindingsThe results of the two empirical studies with Chinese participants consistently demonstrate that revealing the actual country of origin of the brands undermines consumers' purchase intention for local brands that use foreign brand names, but does not impact consumers' purchase intention for foreign brands that use local brand names.Originality/valueThis research first investigates the effects of adapting the brand names into local language of developing countries for brands from developed countries on consumers' purchase intention, which provides new insight into the literature on foreign branding and country of origin effects as well as practical implications for brand managers.


Author(s):  
Davinder Singh ◽  
Jaimal Singh Khamba ◽  
Tarun Nanda

Micro, Small and Medium Enterprises (MSMEs) have been noted to play a significant role in promoting economic growth in less developed countries, developing and also in developed countries. Worldwide, the micro and small enterprises have been accepted as the engine of economic growth of any nation. Small and Medium Enterprises are the backbone of the economies, because it trigger employment, output, export, poverty alleviation, economic empowerment, economic development etc. in developed as well as in developing countries. It is more important to developing countries as the poverty and unemployment are burning problems. MSMEs have been playing a momentous role in overall economic development of a country like India where millions of people are unemployed or underemployed. Therefore, the growth of small sectors is essential for the growth in the GDP, employment generation, total manufacturing production and export. India, being one of the fastest growing economies of the world, needs to pay an honest attention for the utmost growth of MSMEs for its increased contribution in above areas.


SAGE Open ◽  
2017 ◽  
Vol 7 (1) ◽  
pp. 215824401769715 ◽  
Author(s):  
Sara Foghani ◽  
Batiah Mahadi ◽  
Rosmini Omar

This research attempts to explore the importance of cluster-based systems in preparation for small and medium enterprises (SMEs) to go global, and it is an ongoing research. The findings of this research are aimed at providing insights to policy makers, academicians, and practitioners with the objective of creating initiatives, strategies, and policies, which reflect the primary aim of supporting SMEs in managing global challenges. SMEs that are cluster-based have the potential to facilitate the successful inclusion of SMEs in the growth of productivity and networks of global distribution. Most Asian developing countries are in the dark when it comes to this matter. The main purpose of this study is to investigate the relations between the capabilities of the networks and clusters in developing SMEs’ preparedness in facing business players in the global arena. This study’s scope includes specific Asian developing countries. Even though the issue of clusters in SMEs has been well researched in developed countries, such empirical studies are still lacking in the Asian region despite its prevalent collectivism practice. In the concluding analysis, the study intends to develop a model emphasizing the cluster-based industrial SMEs toward globalization.


2015 ◽  
pp. 1555-1581
Author(s):  
Bongani Ngwenya

This chapter posits that Governance realignment from e-Government to e-Democracy constitutes a critical context for social and economic development in both developed and developing countries. E-Government and e-Democracy are not new phenomena in most developed countries and some developing countries in Asia and Africa. However, the degrees of political and economic variations between developed and developing countries poses a serious challenge to the efforts towards realignment of governance for social and economic development attainment. The findings in this chapter are that social and economic development lie at the intersection of e-Government and e-Democracy processes of governance realignment. Asymmetry in institutionalisation, and diffusion of e-Democracy amongst countries is widely attributed to economic and political variations in these countries. Unless these differences are skillfully identified and accommodated as such into the development and use models, e-Democracy efforts will not help achieve social and economic development goals, particularly those of developing countries.


Author(s):  
Saundarjya Borbora ◽  
Mrinal Kanti Dutta

Economic development and information and communication technology (ICT) are found to move together in the present day era of globalization. ICT can contribute significantly in economic development of a region by providing adequate information at the minimum of time and cost, thereby enhancing productivity in different sectors of an economy. This fact is substantiated by several studies (Kraemer & Dedrick, 2001; Pohjola, 2001). Some country specific studies like that of Singapore (Wong, 2001) also highlighted similar results. ICT diffusion in the world has been quite rapid since the mid 1990s. While the developed countries have benefited substantially from the ICT growth, the developing countries could not reap similar benefits out of it which has resulted in emergence of a digital divide across the countries (Economist, 2000; Nkrumah, 2000; Norris, 2001). This divide is noticed not only across countries but also within a country and this is more prominent in developing economies like India. ICT diffusion is another area which needs more attention in India as it will lead to ICT access and application of ICT in real sectors to increase productivity and output. During the past one decade India has made rapid advances in ICT growth as reflected in the increase in the number of Internet connections and users. The growth of Internet connections and users in the country is shown in Table 1.


2019 ◽  
Vol 89 (6) ◽  
pp. 875-916 ◽  
Author(s):  
Sung won Kim ◽  
Hyunsun Cho ◽  
Lois Y. Kim

Despite the multiple meta-analyses documenting the association between socioeconomic status (SES) and achievement, none have examined this question outside of English-speaking industrialized countries. This study is the first meta-analytic effort, to the best of our knowledge, to focus on developing countries. Based on 49 empirical studies representing 38 countries, and a sample of 2,828,216 school-age students (grades K–12) published between 1990 and 2017, we found an overall weak relation between SES and academic outcomes. Results for attainment outcomes were stronger than achievement outcomes, and the effect size was stronger in more economically developed countries. The SES-academic outcome relation was further moderated by grade level and gender. There were no differences in the strength of the relation by specific SES measures of income/consumption, education, and wealth/home resources. Our results provide evidence that educational inequalities are wider in higher income countries, creating a serious challenge for developing countries as they expand school access.


2011 ◽  
Vol 225-226 ◽  
pp. 174-177
Author(s):  
Yue Huang

In light of current world economics heading towards a direction that demands a refurbished theoretical guidance, Huang, Mu and Huang’s (1990, 1991) “Overall Development of Global Economics” model - also affectionately known as the "4-ways, 2-forms" hypothesis - serves as a research guideline and a basic framework of economical development problems. Economical development throughout the history of mankind has experienced three phases, each phase bearing its own characteristics. While today’s developing countries linger in the era of nature driven self-sufficiency, developed countries have surged ahead into a phase of post-information economy where information technology serves as the backbone of Information Economic Era. At present, the financial disparities between nations often and inevitably produce conflicts driven by socio-economical differences and the resultant ideologies. What are the orientations in economic development for less developed countries, developing countries and developed countries? Why does conflict between them arise and what causes this? How can they be resolved? These have become focal issues of concern among economist.


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