scholarly journals BASE EROSION, PROFIT SHIFTING (BEPS) AND TAX REVENUE: ANALYSIS IN SOUTHEAST ASIAN COUNTRIES

2020 ◽  
Vol 1 (35) ◽  
pp. 1-8
Author(s):  
Kien Trung Tran ◽  
Mot Van Muoi Huynh
Keyword(s):  
Multinational Corporations ◽  
Direct Investment ◽  
Southeast Asian ◽  
Tax Revenue ◽  
Asian Countries ◽  
Profit Shifting ◽  
Tax Havens ◽  
Asean Countries ◽  
The Impact ◽  
Southeast Asian Countries

This paper analyzes the impact  of base erosion and profit shifting (BEPS)on tax revenue in Southeast Asian countries for the period of 2012-2017. ASEAN countries are mostly developing countries with  little experience dealing with the aggressive tax strategies of multinational corporations (MNEs). Accordingly, measuring the impact of BEPS on tax revenue in Southeast Asian countries is essential and urgent. Specifically, this paper measures BEPS by offshore index using the Offshore Investment Matrix approach proposed by UNCTAD (2015). According to this approach, 3.6% of inflow foreign direct investment in six Southeast Asian countries for the period of 2012-2017 originated from tax havens and specialpurpose tax countries. The empirical simulation shows that about $ 2.195 billion of the tax revenue of Southeast Asian countries in2017 is lost because of BEPS.

THE IMPACT OF TAX CUT ON FOREIGN DIRECT INVESTMENT: A CASE STUDY IN SOUTHEAST ASIAN COUNTRIES

INFO ARTHA ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 13-27
Author(s):  
Rusman Affandi Nasution
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Trade Openness ◽  
Control Variable ◽  
Fixed Effect Model ◽  
Southeast Asian ◽  
Gdp Growth ◽  
Asian Countries ◽  
The Impact ◽  
Southeast Asian Countries

In this paper, we have examined the impact of tax cut on foreign direct investment (FDI) in Southeast Asian countries as a response to the debatable issue of the relationship between tax cut policy and FDI. We use corruption perception index and government effectiveness as the control variable, as well as other economic and demographic variables such as GDP growth, tax revenue, inflation, unemployment and population growth. Using Fixed Effect Model on panel data for a period of 1997-2016 adopted from World Bank, UNCTAD, and various websites, our findings suggest that in Southeast Asian countries, even though corporate tax cut policy gives a negative effect on FDI, this tax cut policy is not the main factor that induce investors. It is trade openness and GDP growth which become the reasons for investors to invest in this region. Moreover, the effect of government performance has played pivotal role in attracting FDI inflows.

scholarly journals Multifactor APT Approach towards Predicted Patterns of Long-term ASEAN Financial Market Integration

2018 ◽  
Author(s):  
Andysah Putera Utama Siahaan ◽  
Rusiadi
Keyword(s):  
Data Analysis ◽  
Financial Market ◽  
Market Integration ◽  
Southeast Asian ◽  
Asian Countries ◽  
Financial Market Integration ◽  
Asean Country ◽  
Asean Countries ◽  
Southeast Asian Countries

The purpose of this study is to obtain a predictive pattern of the integration of ASEAN financial markets with the Multifactor Arbitrage Pricing Theory (APT) approach. The specific target in this study is Analyzing the effectiveness of the Multifactor APT Model in forming a predictive pattern of financial market integration in Southeast Asian countries, both in the short, medium and long-term. Establish the fastest and most appropriate ASEAN country in predicting financial market integration in Southeast Asian countries, both in the short, medium and long-term. The hypothesis in this study is that the Multifactor APT model is useful in forming a predictive pattern of financial market integration in Southeast Asian countries. Indonesia is the fastest and appropriate ASEAN country to use in predicting the occurrence of financial market integration in Southeast Asian countries. The data analysis model used is Vector Autoregression (VAR), Impulse Response Function (IRF), Forecast Error Variance Decomposition (FEVD). The assumption test used is Stationarity Test, Cointegration Test, Lag Stability Test, VAR Structure and Determination of Optimal Lag Levels. The results of data analysis with VAR are expected to be able to form a pattern of predictions of effective financial market integration in ASEAN countries. Varian Decomposition results can determine which ASEAN countries are the fastest and most appropriate in predicting the occurrence of financial market integration in Southeast Asian countries, both in the short, medium and long-term.

Social Impacts Due to Carbon Dioxide (CO2) Emissions. Evidence From Sub-Sahara African Countries (SSA) Compared to Southeast Asian Countries (ASEAN).

2021 ◽  
Author(s):  
Jean Baptiste Aboyitungiye ◽  
Suryanto Suryanto ◽  
Evi Gravitiani
Keyword(s):  
Carbon Dioxide ◽  
Co2 Emissions ◽  
Carbon Emissions ◽  
Carbon Dioxide Emissions ◽  
Explanatory Power ◽  
Value Added ◽  
Southeast Asian ◽  
Asian Countries ◽  
Asean Countries ◽  
Southeast Asian Countries

Abstract The recent climatic phenomena observed in developing countries since the 2000s have raised concerns, fears, and debates within the international community and economists. Human activities are largely responsible for atmospheric warming through their emissions of CO2 and polluting substances with dramatic consequences and numerous losses of human life in some countries. Using panel data covering the 2000-2016 period, this study investigated the social vulnerability due to the CO2 emissions through an empirical study of CO2’s determinants in selected countries of sub-Sahara African and Southeast Asian countries. The STIRPAT model gave out the result that; explanatories causes of carbon dioxide emissions are different in the two regions: the agriculture-forestry and fishing value-added, and human development index have a strong explanatory power on CO2 emissions in the ASEAN countries, the per-capita domestic product has a positive and significant influence on carbon emissions in the SSA countries, ceteris paribus, but was statistically insignificant in the ASEAN countries. The growing population decreases carbon emissions in the SSA selected countries while is not statically significant in the ASEAN countries. There is therefore a kind of double penalty: those who suffer, and will suffer the most from the impacts of climate change due to CO2 emissions, are those who contribute the least to the problem. These results provide insight into future strategies for the mitigation of climatic hazards already present in some places and potential for others which will be felt on different scales across the regions. Some of the inevitable redistributive effects of those risks can be corrected by providing financial support to the poorest populations hardest hit by natural disasters.

scholarly journals Indonesia in ASEAN

1997 ◽  
Vol 14 (3) ◽  
pp. 89-91
Author(s):  
Osman Suliman
Keyword(s):  
Foreign Policy ◽  
The Philippines ◽  
Southeast Asian ◽  
Main Theme ◽  
Asian Countries ◽  
Asean Countries ◽  
Southeast Asian Countries ◽  
Do So

This book analyzes Indonesia's political and economic commitment toASEAN. ASEAN compri es six Southeast Asian countries: Brunei, Indonesia,Malaysia, the Philippines, Singapore, and Thailand. To clarify that commitment,Anwar makes a deliberate attempt to investigate ASEAN's underlying assumptions.Specifically, the organization is intended to promote harmony and peacein the region, given that ASEAN countries are relatively more politically stableand economically developed compared to the nearby [ndochinese states. Inadrution, ASEAN has been perceived as attempting to manage regional orderagrunst nonregional powers such as Chma while strengthening Western ties. Theauthor examines these assumptions on the premise that ASEAN is mainly a distinctivevehicle of Indonesian foreign policy. To do so, he follows Wein tein'sapproach, which I based on the uses of foreign policy, that is, his analysis does not adopt a common theory. Thus, he unintentionally goes back and forth to verify what seems to be the main theme of the book: how Indonesia sought regionalleadership through ASEAN to achieve its main goals of foreign policy ...

scholarly journals On the features of the peripheral diplomacy of the PRC and relations with ASEAN countries

2020 ◽  
pp. 29-44
Author(s):  
А.А. Zabella ◽  
◽  
E.Yu. Katkova ◽  
Keyword(s):  
United States ◽  
Foreign Policy ◽  
The United States ◽  
Southeast Asian ◽  
Asian Countries ◽  
One Belt One Road ◽  
China’S Foreign Policy ◽  
Asean Countries ◽  
The One ◽  
Southeast Asian Countries

The article defines the basic postulates of China's peripheral diplomacy and its features. The authors analyze the basics of China's foreign policy, as well as its policy towards the ASEAN. The authors focus on the "One belt, one road" initiative and the Indo-Pacific strategy, as well as the struggle between China and the United States for the loyalty of Southeast Asian countries.

Gender and young consumer ethics: an examination in two Southeast Asian countries

2017 ◽  
Vol 18 (1) ◽  
pp. 94-114 ◽  
Author(s):  
Fandy Tjiptono ◽  
Denni Arli ◽  
Warat Winit
Keyword(s):  
Gender Differences ◽  
Southeast Asian ◽  
Consumer Ethics ◽  
Asian Countries ◽  
Convenience Sample ◽  
Content Type ◽  
Cultural Variations ◽  
Unethical Behaviors ◽  
The Impact ◽  
Southeast Asian Countries

Purpose This study aims to examine and compare ethical perceptions between genders on various potentially unethical consumer situations in Indonesia and Thailand. Design/methodology/approach A survey was conducted by distributing self-administered questionnaires to a convenience sample of university students in two large cities in Indonesia and Thailand. There are 278 respondents in Indonesia 158 participants for Thailand. Most respondents aged between 18-24 years. Findings Indonesian youths were found to believe that “passively benefiting”, “questionable action” and “downloading” are more unethical than Thai youths do. The relationship between gender and consumer ethics is not consistent in Indonesia and Thailand. Female youths in Indonesia tended to be more ethical in four out of seven dimensions of Consumer Ethics Scales than their counterparts, while no gender differences were found in Thailand. Practical implications The results show the different consumer ethics between Indonesia and Thailand that may reflect cultural variations, where Indonesia is more multicultural than Thailand. The mixed findings of the gender differences may suggest that there are no intrinsic gender differences in consumer ethics. Further, the results also provide implications for educators and public policy makers in both countries to encourage more active roles played by universities in building ethical sensitivity among future leaders. Originality/value This is one of the few studies examining the impact of gender on consumer ethical behavior in Southeast Asian countries, where various unethical behaviors (e.g. buying and using pirated products) are prevalent.

scholarly journals Effects of El Niño/La Niña on the Number of Imported Shigellosis Cases in the Republic of Korea, 2004–2017

2020 ◽  
Vol 18 (1) ◽  
pp. 211
Author(s):  
Jong-Hun Kim ◽  
Jisun Sung ◽  
Ho-Jang Kwon ◽  
Hae-Kwan Cheong
Keyword(s):  
Relative Risk ◽  
El Niño ◽  
El Nino ◽  
Southeast Asian ◽  
La Niña ◽  
Asian Countries ◽  
Climate Fluctuations ◽  
La Nina ◽  
The Impact ◽  
Southeast Asian Countries

Shigellosis is a major diarrheal disease in low- and middle-income countries. Although the incidence of such diseases in South and Southeast Asia has been associated with climate fluctuations linked to the El Niño–Southern Oscillation (ENSO), the impact of ENSO on shigellosis infections remains unknown. Data reported to being infected with shigellosis while traveling abroad from 2004 to 2017 were obtained from the Korea Centers for Disease Control and Prevention. We investigated the relationship between the Oceanic Niño Index (ONI) and Indian Ocean Dipole Mode Index and the relative risk of shigellosis in outbound travelers using distributed lag linear and non-linear models. From 2004 to 2017, 87.1% of imported shigellosis was infected in South and Southeast Asian countries. The relative risk of imported shigellosis infection in outbound travelers increased as the ONI decreased. In the association with the five-month cumulative ONI, the relative risk of infection continuously increased as the La Niña index gained strength. Climate fluctuations associated with the La Niña phenomenon in South and Southeast Asian countries can lead to issues in sanitation and water safety. Our findings suggest that the decreasing trend in the ONI is associated with an increased incidence of shigellosis in these countries.

Sign in / Sign up

Export Citation Format

Share Document