scholarly journals Who generated the loopholes? A case study of corporate tax advisors’ regulatory capture over anti-tax avoidance legislation in Finland

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Lauri Finér
Keyword(s):  
International Political Economy ◽  
Tax Avoidance ◽  
Regulatory Capture ◽  
Tax Base ◽  
Research Material ◽  
Draft Version ◽  
The Difference ◽  
Legislative Processes ◽  
Thin Capitalization

Abstract Recently welfare economists and international political economy scholars have increasingly discussed how the corporations seek profits by corroding policies that tackle tax avoidance and undermine public interest. This article contributes to these discussions on so-called regulatory captures in the global wealth chains by providing a comprehensive case study on anti-tax avoidance legislative processes in Finland. The author analyzes the statements that various stakeholders provided during several phases of enacting the interest deduction limitation rule that targets so-called thin capitalization arrangements. Because of this specific research material, the author is able to undertake a nuanced analysis in describing how and whose statements made the difference from the draft version of legislation to the final wording of the law. The evidence suggests corporate interest groups and tax advisory firms influenced the content of the rule as notable tax base eroding loopholes have been included in the Finnish anti-tax avoidance rule. The author also assesses remedies of regulatory captures.

Fiscal Stress in Local Government: A Case Study of the Tri-Cities in the Commonwealth of Virginia

1994 ◽  
Vol 22 (3) ◽  
pp. 5-17 ◽  
Author(s):  
Yaw Agyeman Badu ◽  
Sheng Yung Li
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Joint Effect ◽  
Fiscal Stress ◽  
Tax Base ◽  
Tax Effort ◽  
Important Concern ◽  
The Difference ◽  
Welfare Expenditures

Ability to raise sufficient revenue to satisfy expenditure needs is the most important concern in local government financing. Local governments under fiscal stress often need to dig deep into their tax base to generate enough financing because of inflexible revenue resources. This paper examines the factors that determine the level of tax effort, particularly the influences of fiscal stress on the tax effort of three adjacent small cities in Virginia. An ordinary least squared model was formulated for this purpose. Our findings indicate that, together with fiscal stress, retail sales, state aid, the joint effect of unemployment and welfare expenditures are important factors in predicting the tax effort. The difference in response among the cities in question is also established as a result of the analysis.

EVALUASI PROYEKSI DEMAND BARANG DAN PENUMPANG PELABUHAN DI PROVINSI MALUKU

2019 ◽  
Vol 19 (2) ◽  
pp. 101-110
Author(s):  
Adrian Firdaus ◽  
M. Dwi Yoga Sutanto ◽  
Rajin Sihombing ◽  
M. Weldy Hermawan
Keyword(s):  
Time Series ◽  
Projection Method ◽  
Development Plan ◽  
Master Plan ◽  
Port Development ◽  
Loading And Unloading ◽  
The Difference ◽  
Existing Data

Abstract Every port in Indonesia must have a Port Master Plan that contains an integrated port development plan. This study discusses one important aspect in the preparation of the Port Master Plan, namely the projected movement of goods and passengers, which can be used as a reference in determining the need for facilities at each stage of port development. The case study was conducted at a port located in a district in Maluku Province and aims to evaluate the analysis of projected demand for goods and passengers occurring at the port. The projection method used is time series and econometric projection. The projection results are then compared with the existing data in 2018. The results of this study show that the econometric projection gives adequate results in predicting loading and unloading activities as well as the number of passenger arrival and departure in 2018. This is indicated by the difference in the percentage of projection results towards the existing data, which is smaller than 10%. Whereas for loading and unloading activities, time series projections with logarithmic trends give better results than econometric projections. Keywords: port, port master plan, port development, unloading activities  Abstrak Setiap pelabuhan di Indonesia harus memiliki sebuah Rencana Induk Pelabuhan yang memuat rencana pengem-bangan pelabuhan secara terpadu. Studi ini membahas salah satu aspek penting dalam penyusunan Rencana Induk Pelabuhan, yaitu proyeksi pergerakan barang dan penumpang, yang dapat dipakai sebagai acuan dalam penentuan kebutuhan fasilitas di setiap tahap pengembangan pelabuhan. Studi kasus dilakukan pada sebuah pelabuhan yang terletak di sebuah kabupaten di Provinsi Maluku dan bertujuan untuk melakukan evaluasi ter-hadap analisis proyeksi demand barang dan penumpang yang terjadi di pelabuhan tersebut. Metode proyeksi yang dipakai adalah proyeksi deret waktu dan ekonometrik. Hasil proyeksi selanjutnya dibandingkan dengan data eksisting tahun 2018. Hasil studi ini menunjukkan bahwa proyeksi ekonometrik memberikan hasil yang cukup baik dalam memprediksi aktivitas bongkar barang serta jumlah penumpang naik dan turun di tahun 2018. Hal ini diindikasikan dengan selisih persentase hasil proyeksi terhadap data eksisting yang lebih kecil dari 10%. Sedangkan untuk aktivitas muat barang, proyeksi deret waktu dengan tren logaritmik memberikan hasil yang lebih baik daripada proyeksi ekonometrik. Kata-kata kunci: pelabuhan, rencana induk pelabuhan, pengembangan pelauhan, aktivitas bongkar barang

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

Tax Amnesties in Tax Reform Policy: A Case Study from Pakistan and Lessons for Developing Economies

2021 ◽  
Vol 12 (1) ◽  
pp. 37-71
Author(s):  
Bahawal Shahryar
Keyword(s):  
Tax Reform ◽  
Developing Economies ◽  
Reform Process ◽  
Economic Activities ◽  
Reform Policy ◽  
Tax Base ◽  
Tax Amnesty ◽  
Targeted Enforcement ◽  
Underground Economies

Abstract An optimally designed tax amnesty scheme can serve as a strategic component in a larger tax reform process. Such a reform can particularly assist in the tax collection efforts of developing economies like Pakistan. Pakistan’s tax amnesty schemes in 2018 and 2019 helped grow the tax base substantially. India’s and Indonesia’s schemes in 2016 also showed promise. My study compares the recent tax amnesties adopted by these three countries (Pakistan, India and Indonesia). Based on these experiences, I propose improvements in the composition of Pakistan’s tax amnesty design. An optimal tax policy cannot rely only on wide-spread enforcement, particularly in countries with large underground economies--like Pakistan, India and Indonesia. Instead, it should focus more on the optimal amnesty design alongside targeted enforcement efforts, aimed especially at documenting and taxing large underground economic activities.

scholarly journals Using a Process Approach to Pandemic Planning: A Case Study

2021 ◽  
Vol 11 (9) ◽  
pp. 4121
Author(s):  
Hana Tomaskova ◽  
Erfan Babaee Tirkolaee
Keyword(s):  
Process Model ◽  
Process Mining ◽  
Process Approach ◽  
Research Topic ◽  
Future Research ◽  
Critical Situation ◽  
Pandemic Planning ◽  
The Difference ◽  
Smart Technologies

The purpose of this article was to demonstrate the difference between a pandemic plan’s textual prescription and its effective processing using graphical notation. Before creating a case study of the Business Process Model and Notation (BPMN) of the Czech Republic’s pandemic plan, we conducted a systematic review of the process approach in pandemic planning and a document analysis of relevant public documents. The authors emphasized the opacity of hundreds of pages of text records in an explanatory case study and demonstrated the effectiveness of the process approach in reengineering and improving the response to such a critical situation. A potential extension to the automation and involvement of SMART technologies or process optimization through process mining techniques is presented as a future research topic.

scholarly journals E-learning-Oriented Software Architecture Design and Case Study

2015 ◽  
Vol 10 (4) ◽  
pp. 59
Author(s):  
Peng Lu ◽  
Xiao Cong ◽  
Dongdai Zhou
Keyword(s):  
Software Architecture ◽  
Building Blocks ◽  
Domain Model ◽  
Learning System ◽  
Application Framework ◽  
Component Library ◽  
E Learning ◽  
The Difference ◽  
High Level

Nowadays, E-learning system has been widely applied to practical teaching. It was favored by people for its characterized course arrangement and flexible learning schedule. However, the system does have some problems in the process of application such as the functions of single software are not diversified enough to satisfy the requirements in teaching completely. In order to cater more applications in the teaching process, it is necessary to integrate functions from different systems. But the difference in developing techniques and the inflexibility in design makes it difficult to implement. The major reason of these problems is the lack of fine software architecture. In this article, we build domain model and component model of E-learning system and components integration method on the basis of WebService. And we proposed an abstract framework of E-learning which could express the semantic relationship among components and realize high level reusable on the basis of informationized teaching mode. On this foundation, we form an E-learning oriented layering software architecture contain component library layer, application framework layer and application layer. Moreover, the system contains layer division multiplexing and was not built upon developing language and tools. Under the help of the software architecture, we could build characterized E-learning system flexibly like building blocks through framework selection, component assembling and replacement. In addition, we exemplify how to build concrete E-learning system on the basis of this software architecture.

Magnetotelluric static shift: Estimation and removal using the cokriging method

Geophysics ◽  
2007 ◽  
Vol 72 (1) ◽  
pp. F25-F34 ◽  
Author(s):  
Benoit Tournerie ◽  
Michel Chouteau ◽  
Denis Marcotte
Keyword(s):  
Apparent Resistivity ◽  
A Priori ◽  
Shift Factor ◽  
Static Shift ◽  
Geostatistical Model ◽  
Data Set ◽  
Resistivity Sounding ◽  
The Difference ◽  
Cross Variogram

We present and test a new method to correct for the static shift affecting magnetotelluric (MT) apparent resistivity sounding curves. We use geostatistical analysis of apparent resistivity and phase data for selected periods. For each period, we first estimate and model the experimental variograms and cross variogram between phase and apparent resistivity. We then use the geostatistical model to estimate, by cokriging, the corrected apparent resistivities using the measured phases and apparent resistivities. The static shift factor is obtained as the difference between the logarithm of the corrected and measured apparent resistivities. We retain as final static shift estimates the ones for the period displaying the best correlation with the estimates at all periods. We present a 3D synthetic case study showing that the static shift is retrieved quite precisely when the static shift factors are uniformly distributed around zero. If the static shift distribution has a nonzero mean, we obtained best results when an apparent resistivity data subset can be identified a priori as unaffected by static shift and cokriging is done using only this subset. The method has been successfully tested on the synthetic COPROD-2S2 2D MT data set and on a 3D-survey data set from Las Cañadas Caldera (Tenerife, Canary Islands) severely affected by static shift.

scholarly journals Forest biomass and wood consumption In the lower course of the Amazon: a case study of rhe Urubueua Island

1999 ◽  
Vol 29 (1) ◽  
pp. 79-79 ◽  
Author(s):  
Akio TSUCHIYA ◽  
Mario HIRAOKA
Keyword(s):  
Water Stress ◽  
Forest Structure ◽  
Forest Biomass ◽  
Human Intervention ◽  
Terra Firme ◽  
Wood Volume ◽  
The Difference ◽  
Várzea Forests ◽  
Wood Consumption

Várzea and terra-firme forests in the lower course of the Amazon were compared in terms of forest structure, wood volume increments and forest biomass. The wood volume of várzea forests was smaller than that of terra-firme forests, particularly when severe human intervention such as the cultivation of açaí palm occurred. The difference was even greater in the forest weight comparison because of the lower wood density of várzea trees. These trees are not directly influenced by water stress during the dry season, while late wood with a high density is formed in the terra-firme trees. The annual forest disappearance area due to firewood for tile factories was estimated to be about 276 ha on the island investigated, which had an area of 36,200 ha. Assuming that the forests are rotatively cultivated every 25 to 30 years, the total deforestation area is 6,870-6,948 ha in 25 years and 8,244~8,337 ha in 30 years. This result means that the balance between forest biomass and utilization is not in crisis, however, this balance might be lost as long as substitutive energy such as electricity is not supplied.

ASSESSMENT OF INDOOR ENVIRONMENTAL QUALITY AND OCCURRENCE OF SICK BUILDING SYNDROME IN SMALL OFFICES IN PENANG, MALAYSIA

2015 ◽  
Vol 75 (5) ◽  
Author(s):  
Ang Qiu Mei ◽  
Md Azree Othuman Mydin
Keyword(s):  
Environmental Quality ◽  
Sick Building Syndrome ◽  
Quality Measurement ◽  
Comfort Level ◽  
Working Environment ◽  
Indoor Environmental Quality ◽  
Sick Building ◽  
The Difference

This study was done to investigate the relationship between indoor environmental quality and prevalence of Sick Building Syndrome in six small offices inPenangIsland. Indoor environmental quality measurement was conducted according to relevant standards. There are totally Sixty workers were selected to participate in an electronic questionnaire survey. Questionnaire was used to record the comfort level of respondents in the case studies and level of sick building syndrome faced by respondents. Through indoor environmental quality measurement, it is found that most of the offices facing the lighting and noise problem. The result from the questionnaire shows that in overall, the occupants satisfy with their working environment in term of indoor environmental quality although the result also shows the opinions of occupants on dissatisfaction on certain indoor environmental parameter according to case study. The study also found that most of the occupants feel drowsy and fatigue when they work within the offices. Besides, due to the difference of the indoor environmental quality of the buildings, the occupants are suffered from different symptoms of the sick building syndrome.

scholarly journals PERBEDAAN PEMBERIAN LARUTAN VITAMIN B KOMPLEKS PADA TELUR TETAS TERHADAP HASIL TETAS AYAM KAMPUNG

2018 ◽  
Vol 12 (1) ◽  
pp. 31-51
Author(s):  
Aprilianto Bayu Arisandy ◽  
Agustina Widyasworo ◽  
Eddy Trijana Sudani
Keyword(s):  
Research Method ◽  
Domestic Chicken ◽  
Vitamin B ◽  
Research Material ◽  
Randomized Design ◽  
Completely Randomized Design ◽  
The Difference ◽  
Chicken Eggs

ABSTRACT The research was conducted at Mrs. Sripurwanti's farm in Rejotangan Village, Rejotangan Sub-district, Tulung Agung Regency. The research was conducted from 1 March to 1 April 2017. The aim of the research to determine the difference in the solution of Vitamin B Complex to the results of domestic chicken include hatchability, mortality and hatching weight. Research material using selected 225 eggs of chicken eggs and Vitamin B Complex as many as 30 grains. The research method used is experiments with Completely Randomized Design (RAL). The study was divided into 5 treatments and 5 replications per repeat consisting of 9 eggs. Treatment consists of the addition of Vitamin B complex as much as 0, 45 mg, 90 mg, 135 mg, and 180 mg The results are expected can provide information about alternative moisture enhancer ingredients namely Vitamin B Komplek. The results showed that vitamin B complex was not significant (P> 0.05) to hatchability, live eggs and die 2nd candling , mortality, and hatching weight. Vitamin B complex has significant effect (P <0,05) on hatchability and mortality based on candling to 2. Result of the research can be concluded that giving Vitamin B Complex as much as 45 mg deserves to be additive addition of humidity because it can increase the percentage of hatchability by 15%

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