Analysing SST 2.0 Burden Using the Guiding Principles of Good Tax Policy

2021 ◽  
Vol 6 (3) ◽  
pp. 167-177
Author(s):  
Nur Erma Suryani Mohd Jamel ◽  
Nadiah Abd Hamid ◽  
Siti Norhayati Zawawi
Keyword(s):  
Sustainable Development ◽  
Tax Policy ◽  
Well Being ◽  
Safety Net ◽  
Jel Classification ◽  
Tax Burden ◽  
Goods And Services ◽  
Guiding Principles ◽  
The Government ◽  
Economic Well Being

Objective - Since the 70s, the Malaysian government has been focusing on sustainable development to improve society's economic well-being. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by putting the 2030 Agenda for 17 Sustainable Development Goals (SDGs) into action and focusing on the bottom 40% households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1 April 2015 and followed by the Sales and Services Tax (SST) 2.0 on 1 September 2018 has impacted all income groups, especially the B40, with a claim that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to analyse SST 2.0 tax burden using the elements of the guiding principles of good tax policy. Methodology/Technique - In this quantitative study, the researchers distributed questionnaires to the B40, M40, and T20 groups throughout Malaysia. Evidently, the government should consider reducing the SST 2.0 tax rate to minimise the tax burden of all groups of income earners based on the ability to pay. Findings - Furthermore, the efficiency of tax administrations is vital to strengthen the enforcement function in controlling the prices of goods and services. The findings can provide useful feedback to policymakers and tax authorities in designing a progressive indirect tax. Novelty - The policymakers should also consider the new SST model and propose relevant social safety net programmes to enhance economic well-being and eradicate inequity. Type of Paper - Empirical. Keywords: SST 2.0; GST; Tax Burden; B40; Guiding Principles of Good Tax Policy. JEL Classification: H31.

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.

scholarly journals Environment Regulations and Trade in Environment Goods: The Case of India

2019 ◽  
Vol 15 (2) ◽  
pp. 95-109
Author(s):  
Falguni Pankaj Desai
Keyword(s):  
Sustainable Development ◽  
Clean Energy ◽  
Well Being ◽  
Jel Classification ◽  
Green Economy ◽  
United Nations Environment Programme ◽  
Government Investment ◽  
Environmental Goods ◽  
Goods And Services

The paper weaves together three strands of arguments which, favour trade in environment goods for achieving sustainable development and provides an analyses of potential for trade in environment goods in India. Firstly, there are different paths, models, tools for achieving sustainable development and green economy is one of them. United Nations Environment Programme (UNEP) defines a green economy as one that results in “improved human well-being and social equity, while significantly reducing environmental risks and ecological scarcities” (UNEP 2010). The report suggests trade in environment goods and service as one of the strategies towards achieving green economy and sustainable development. International trade is an important engine of development and sustained economic growth. Studies have shown that trade does lead to environment degradation, but trade in cleaner technologies and environment goods can play an important role in sustainable development. Trade can become a powerful vehicle for transferring environmental friendly technology between countries, paving way for sustainable development. India stands to benefit both, from importing environment goods to clean up its environment and exporting environment goods to the world, thus contributing to the goal of sustainable development. Secondly, the 2001 Doha Ministerial Declaration urged members to reduce or eliminate tariff and non-tariff barriers on environmental goods and services, paving way for a triple win situation for trade, the environment and development (WTO, 2001). The reduction or elimination of tariff and non tariff barriers would increase trade in environmental goods which, can help mitigate the adverse impact of increased economic activity on environment. The quality of life of citizens would improve due to better access to clean water, air, sanitation, and clean energy. Moreover, the liberalization of trade in environmental goods will enable developing countries to obtain technology, tools for development addressing environment priorities. Thirdly, new environment regulations, trade liberalization, increased privatization, current programmes of rural electrification, investment in infrastructure projects, government investment in research and capacity building initiatives have increased demand for environmental goods in India. India is partner to a number of international agreements on environmental issues. Legal activism and pressure from NGOs have fostered networking between industries and between industries and NGOs for improving the environment. These pressures from above and below are supporting the growth of the environmental market. It is in this context that the paper examines trade in environment in India.   Keywords: OECD and APEC list of Environment goods, exports, imports, Revealed Comparative Advantage   JEL Classification: F10, F18

De samenstelling van de regering en het Belgische belastingbeleid : Een empirisch onderzoek over de periode 1965-1995

Res Publica ◽  
1999 ◽  
Vol 41 (1) ◽  
pp. 3-14
Author(s):  
Frank Van Driessche ◽  
Astrid Heyndels
Keyword(s):  
Tax Policy ◽  
Tax Burden ◽  
Ideological Position ◽  
Ideological Influence ◽  
The Government ◽  
Federal Tax Policy

We analyse whether Belgian (federal) tax policy over the period 1965-1995 was affected by the ideological position of the government. Both the level and composition of taxation are considered. We find no significant ideological effect on the level of the tax burden. The burden has increased systematically over most of the period, irrespective of the ideology of the incumbent. Considering individual tax categories, one can find a significant ideological influence for taxes on financial and capital transactions. Under centre-left oriented governments this tax is lowered whereas it increases under centre-right governments.  A possible explanation is that centre-left governments try to stimulate households' wealth acquisition by keeping taxes on transactions of immovable properties low.

scholarly journals A Job and a Sufficient Income Is Not Enough: The Needs of the Dutch Precariat

SAGE Open ◽  
2017 ◽  
Vol 7 (4) ◽  
pp. 215824401774906 ◽  
Author(s):  
Hafid Ballafkih ◽  
Joop Zinsmeister ◽  
Martha Meerman
Keyword(s):  
Exploratory Study ◽  
Well Being ◽  
Social Psychological ◽  
Lifetime Employment ◽  
Self Reliance ◽  
Marginal Part ◽  
The Government ◽  
Being There ◽  
Economic Well Being ◽  
The Welfare State

Although lifetime employment was once commonplace, the situation has changed dramatically over the last century. The group of precarious workers has increased, and with it, the size of the precariat. Although there is a body of research on how precarious workers perceive the effect of their precarity on their social, psychological, and economic well-being, there is no research on the needs of precarious workers. In this article, we report the findings of an exploratory study about precarious worker’s needs. The findings show that the precariat has a diversity of needs, ranging from the need for a higher income to the need for a change in the discourse on self-reliance. Most of the needs are targeted toward the government and are not only related to labor. This is, however, contradictory to the ideology of downsizing the welfare state, in which governments focus on creating more temporary or steppingstone jobs. The needs show that the measures orientated toward the labor market are insufficient because they meet only a marginal part of the needs of the precariat.

scholarly journals An Assessment of Carbon Taxation by Input–Output Analysis: Upstream or Downstream?

2020 ◽  
pp. 151-179
Author(s):  
Ayu Washizu ◽  
Satoshi Nakano
Keyword(s):  
Renewable Energy ◽  
Power Plants ◽  
Carbon Tax ◽  
Household Consumption ◽  
Final Demand ◽  
Tax Burden ◽  
Input Output ◽  
Goods And Services ◽  
Carbon Taxation ◽  
The Government

Abstract To analyze the ripple effects of CO2 emissions from the introduction of renewable energy power plants, this study developed input–output tables for analysis of next-generation energy systems (IONGES). The results revealed that the environmental benefits obtained from investing in power plants of the same capacity vary significantly depending on the type of renewable energy. Using the IONGES, under assumptions of three carbon taxation methods (upstream, midstream, and downstream), we calculated the taxable CO2 emissions induced when producing each good or service and estimated the carbon tax burden associated with the final demand. We found that, in the upstream method, the taxation effects of one unit of carbon tax is concentrated in energy goods such as coal products and petroleum basic, while the effects are relatively dispersed in the downstream taxation method. If renewable energy is added to the government target level in 2030, taxable CO2 emissions will decrease by 12–13.3%. Compared with the upstream taxation method, in the midstream and downstream methods, the CO2 emissions induced by each final demand are distributed more evenly across various goods and services. Compared to the downstream taxation method, upstream taxation leads to higher CO2 emissions from exports, but lower CO2 emissions from household consumption. This is because energy-intensive industries such as machinery have high export ratios. We analyzed which expenditure categories contribute to the carbon tax burden associated with household consumption. In the case of upstream taxation, households mainly focus on reducing electricity consumption; in the case of downstream taxation, households reduce consumption of various energy-intensive goods and services.

scholarly journals Policies to Help the Working Class in the Aftermath of COVID-19: Lessons from the Great Recession

2021 ◽  
Vol 695 (1) ◽  
pp. 314-330
Author(s):  
Richard V. Burkhauser ◽  
Kevin Corinth ◽  
Douglas Holtz-Eakin
Keyword(s):  
Working Class ◽  
Great Recession ◽  
Well Being ◽  
Safety Net ◽  
Social Safety Net ◽  
Slow Recovery ◽  
The Great Recession ◽  
Earnings Losses ◽  
Persistent Unemployment ◽  
Economic Well Being

The COVID-19 pandemic and the associated government-mandated shutdowns caused a historic shock to the U.S. economy and a disproportionate job loss concentrated among the working class. While an unprecedented social safety net policy response successfully offset earnings losses among lower-wage workers, the risk of continued and persistent unemployment remains higher among the working class. The key lesson from the Great Recession is that strong economic growth and a hot labor market do more to improve the economic well-being of the working class and historically disadvantaged groups than a slow recovery that relies on safety net policies to help replace lost earnings. Thus, the best way to prevent a “k-shaped” recovery is to ensure that safety net policies do not interfere with a return to the strong pre-pandemic economy once the health risk subsides and that progrowth policies that incentivize business investment and hiring are maintained.

scholarly journals Tourism In Belize

2019 ◽  
Vol 2019 (267) ◽  
Author(s):  
Julian Chow
Keyword(s):  
Regression Analysis ◽  
Well Being ◽  
Panel Regression ◽  
Master Plan ◽  
Structural Reforms ◽  
Tourism Sector ◽  
The Government ◽  
The Impact ◽  
Double Digit ◽  
Economic Well Being

Belize’s tourism sector has witnessed impressive growth in recent years with overnight tourist arrivals registering double digit annual growth rates since 2016. To guide the development of the tourism sector from 2012 to 2030, the government endorsed a National Sustainable Tourism Master Plan in 2011, setting various initiatives and targets for the immediate and medium terms. Using a panel regression analysis on twelve Caribbean countries, this paper finds that accelerating structural reforms, fortifying governance frameworks, reducing crime, and mitigating the impact of natural disasters will help sustain tourism growth in Belize and contribute to economic well-being. This is in addition to tackling infrastructure bottlenecks and mitigating concerns relating to the “shared economy”.

scholarly journals INCREASING THE COMPETITIVENESS OF ORGANIZATIONS USING MANAGERIAL INNOVATIONS

2017 ◽  
Vol 11 (4) ◽  
pp. 55-63
Author(s):  
Валентина ТИТОВА ◽  
Valentina TITOVA ◽  
Александр СУЛТАНОВ ◽  
Alexander SULTANOV
Keyword(s):  
Well Being ◽  
Political Agenda ◽  
Goods And Services ◽  
Efficiency And Effectiveness ◽  
Development Goals ◽  
Technical Innovations ◽  
The Government ◽  
High Level ◽  
Sustainable Economic Growth

The article is devoted to the issues of increasing the competitiveness of organizations using managerial innovations. In modern conditions, the main direction to achieve sustainable economic growth and improve the quality of life of the population is the development of innovation, the widespread use of innovative technologies, products, services and management. The Government of the Russian Federation set as long-term development goals – ensuring a high level of the well-being of the population, consolidating the geopolitical role of the country as one of the global leaders that determine the world political agenda. The authors note that the competitiveness of organizations depends on many factors, including the competitiveness and quality of goods and services, the capacity, accessibility and homogeneity of the market, the competitive positions of enterprises, the possibility of technical innovations in the industry and region’s and country’s competitiveness. However, the main way to increase the competitiveness of organizations is the transition of the economy to an innovative socially-oriented model of development. The article deals with the assessing the effectiveness of the managerial innovations application. Today, there are many problems associated with the assessment of the efficiency and effectiveness of their application in various organizations. The authors consider the concepts of "innovation" and "competitiveness", as well as methods for assessing the efficiency of managerial innovations..

scholarly journals Geospatial Evaluation of Sustainable Development: Analysing a Sample of a Successful Social Safety Net

2019 ◽  
Vol 12 (4) ◽  
pp. 1
Author(s):  
Giribabu Dandabathula ◽  
Sudhakar Ch. Reddy ◽  
Chandrika Mohapatra ◽  
Peddineni V.V Prasada Rao
Keyword(s):  
Sustainable Development ◽  
Water Conservation ◽  
Remote Sensing Data ◽  
Safety Net ◽  
Public Works ◽  
Geospatial Information ◽  
Grass Root ◽  
Grass Root Level ◽  
Poverty Elimination ◽  
The Government

Sustainable Development (SD) not only ensures addressing the root cause of poverty but also helps in achieving the wellness of society. Protecting the natural resources for current and future generations is the main goal of the SD process. In recent times, developing countries have initiated social safety nets (SSNs) for poverty elimination and to achieve the SD goals through public works. The Government of India has initiated numerous development projects aimed to achieve SD and Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) is one of them. The research objective of this article is to harness the power of geospatial technology for evaluating the public works under MGNREGA at a district level. The proposed research method utilizes the power of remote sensing data with a very high spatial and temporal resolution to monitor the development activities at the grass root level. Satellite based land-use maps, indices, and publicly available web based geospatial information systems have been used in this investigation to assess the changes that have occurred due to the community-level planned activities. The findings from this research confirm that MGNREGA has the potential to accrue multiple dividends at all the three pillars of SD, i.e., economic development, social development, and environmental protection. It was proved from this research that public works under MGNREGA besides providing the wage based employment to the beneficiaries resulted in improved water conservation and harvesting facilities in the study area and in return, these facilities acted as a catalyst for improved agricultural productivity.

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