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.

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.

scholarly journals Evolution of Partnerships for Sustainable Development: The Case of P4G

2020 ◽  
Vol 12 (16) ◽  
pp. 6485
Author(s):  
Gayoung Choi ◽  
Taeyoung Jin ◽  
Yoonjeong Jeong ◽  
Sue Kyoung Lee
Keyword(s):  
Sustainable Development ◽  
International Development ◽  
Development Cooperation ◽  
The Sustainable Development ◽  
The Public ◽  
Goods And Services ◽  
Development Goals ◽  
The Relationship ◽  
International Development Cooperation

The Sustainable Development Goals (SDGs), also known as Global Goals, were adopted by the United Nations (UN) in 2015 with a universal call for action to achieve a better and global sustainable future by 2030. Public-private partnerships (PPPs) have been recognized as an innovative mechanism for achieving UN SDGs because they help the public sector provide basic goods and services by enabling the use of the experience and funds of the private sector. This study examines the PPP network by visualizing the relationship among stakeholders through social network analysis. Considering the case of the Partnership for Green Growth and Global Goals 2030 (P4G), this study investigates the actors and the relationship between the actors by stage and year. As a result, the study visualized the network of PPPs in P4G, thereby revealing that the partnerships were evolving since the participants’ relationships became stronger each year. Moreover, the role of each actor became clearer at each stage. The findings provide practical guidance for practitioners interested in promoting international development cooperation through PPPs in the future.

scholarly journals Comparative assessment of the regional strategies commitment to sustainable development goals

2021 ◽  
Vol 128 ◽  
pp. 01002
Author(s):  
Marija Leuhova ◽  
Irina Korchagina ◽  
Ksenia Rogova
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Statistical Significance ◽  
Well Being ◽  
Good Health ◽  
Coal Industry ◽  
Regional Strategies ◽  
Responsible Consumption ◽  
Development Goals ◽  
The Relationship

Sustainable development of the region is possible only if there is a development strategy focused on the goals and principles of sustainability. The purpose of the study is to develop a methodology for assessing the adherence of regional strategies to the principles of sustainable development and to test it. The methodology includes an analysis of the occurrence of keywords (descriptors) related to the essence and goals of sustainable development, comparative analysis, the use of the Wilcoxon T–test to assess the statistical significance of differences. The materials for the study are three options for the development strategy of the Kemerovo Region – Kuzbass for 2008, 2018, 2020. The results of the study showed that the commitment to sustainable development is growing. The occurrence of the corresponding descriptors increased by 40–50% during the development of a new version of the strategy. The 2018 version put more emphasis on good health and well–being, quality education, clean water, and responsible consumption and production compared to the previous version. In the 2020 version, the frequency of occurrence of descriptors related to water, responsible consumption and production, and the fight against climate change increased. Changes in the overall occurrence of sustainable development descriptors and the relationship between individual goals are explained by two reasons. The first reason is changes in the objective socio–economic situation in the region, such as an aging population or increased dependence on one industry (coal industry). The second factor is the change in the methodology used for developing the strategy. The use of strategy theory and strategy methodology allows you to balance the relationship between different goals of sustainable development.

scholarly journals Does Gender Equality work for Sustainable Development in Central Africa Countries? Some Empirical Lessons

2012 ◽  
Vol 1 (3) ◽  
pp. 383 ◽  
Author(s):  
Gérard Tchouassi
Keyword(s):  
Sustainable Development ◽  
Gender Equality ◽  
Central Africa ◽  
Well Being ◽  
Living Standards ◽  
Kuznets Curve ◽  
Cross Sectional ◽  
Sectional Analysis ◽  
The Relationship ◽  
Economic Well Being

It is commonly argued that Central Africa countries need economic growth andgender equality to ensure economic well-being and improve the living standards ofthe population. This paper, based on the Kuznets curve associated toenvironmental analysis, aims to analyze the relationship between gender equalityand sustainable development. The cross-sectional analysis, with data from 11countries in Central Africa in 2010, was used. Results find a positive correlationbetween gender equality and sustainable development. When the Multidimensionalpoverty index increases, environmental problems reduce, translating the role ofgender in sustainable development in all Central Africa countries.

scholarly journals Give Us Space! Augmented public space geographies in the changing public/private relationships

2018 ◽  
Vol 3 (1) ◽  
pp. 171-178
Author(s):  
Manfredo Manfredini ◽  
Adrian Lo ◽  
Dory E Reeves
Keyword(s):  
Sustainable Development ◽  
Public Space ◽  
Open Space ◽  
Knowledge Exchange ◽  
Well Being ◽  
Good Health ◽  
Rapid Urbanization ◽  
The Public ◽  
Development Goals ◽  
Spatial Problems

The aim of this article is to reflect on and share the findings of the Networking Event ‘Give us Space: Augmented public space geographies in the changing public/private relationships.’ The Event addressed emerging spatial issues in the production of the public realm of contemporary cities. This topic has been at the centre of the discourse on urbanism in both humanities and social sciences for decades, reflecting the increasing interest in spatial problems that have contributed to the crisis of public life in the socioeconomic, cultural and political spheres. The recent pervasion of spatial privatisation and public sphere mediatisation processes require a refoundation of this discourse. The discussions addressed some of the key areas of concern raised by the New Urban Agenda (NUA) related to open space, focusing on socio-spatial problems in the pervading production of semi-public spaces in contexts of rapid urbanization. Using a comparative urbanism perspective that highlighted the expanding role of digital geography, it elaborated upon specific Sustainable Development Goals of the UN 2030 Agenda for Sustainable Development. These are the goals concerned with good health and well-being (3), reduced inequalities (10), sustainable cities and communities (11), and partnerships for the goals (17). The event created a platform for knowledge exchange and networking amongst stakeholders. This aimed to 1) build capacity in both research and practice; 2) identify problems, limitations, and opportunities with respect to the various actors and stakeholders of urban public space; 3) highlight issues concerning less advantaged groups in society: children, youth and elderly, ‘differently-able,’ indigenous people, marginalized genders, migrants and socioeconomically deprived people.

scholarly journals Relations between UN Sustainable Development Goals and Societal Security. Part 1

2021 ◽  
Vol 78 ◽  
pp. 103-126
Author(s):  
Tadeusz Kęsoń ◽  
Paweł Gromek
Keyword(s):  
Sustainable Development ◽  
Well Being ◽  
Good Health ◽  
Literature Research ◽  
Cascading Effect ◽  
Development Goals ◽  
The Subject ◽  
Zero Hunger ◽  
The Relationship ◽  
Health And Well Being

Sustainable development is one of the key directions in ensuring security all over the world. The article presents results of literature research on the relationship between the goals of sustainable development and societal security, which significantly relates to the most important utilitarian values. The focus was on the first six goals, i.e. ‘no poverty’, ‘zero hunger’, ‘good health and well-being, ‘quality education’, ‘gender equality’ as well as ‘clean water and sanitation’. As a result of exploring the Web of Science® Data Collection database, we obtained 46 articles as the basis for our basic literature research. The authors’ interest in the subject of sustainable development varied in the light of societal security. In most cases, indirect relationships between the objectives in question and societal security have been identified. They shape the environment of societal security hazards, including the cascading effect of their development.

scholarly journals Sustainable Development Goals Against Covid-19: The Performance Of Brazilian Cities In Sdgs 3 And 6 And Their Reflection On The Pandemic

2021 ◽  
Vol 14 (1) ◽  
pp. 9-16
Author(s):  
Felipe R. Da Silva ◽  
Samuel F. Câmara ◽  
Francisco R. Pinto ◽  
Marcelo Soares ◽  
Michael B. Viana ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Secondary Data ◽  
Well Being ◽  
Good Health ◽  
The Sustainable Development ◽  
Agenda 2030 ◽  
Development Goals ◽  
The Impact ◽  
The Relationship

The aim of this article is to understand the relationship between two of the Sustainable Development Goals (UN Agenda 2030) – Good health and well-being (SDG 3) and Clean water and sanitation (SDG 6) – and the statistics of the COVID-19 pandemic (number of cases and deaths) in Brazilian cities. To analyze this relationship, we used secondary data from public organizations on the SDG panorama by city and conducted a moderated regression analysis. The sample was composed of 649 cities with a population exceeding 50 thousand inhabitants. The results show that the higher were the indicators used to measure SDGs, the lower was the number of cases and deaths from the disease. We have also proved that cities’ population density and their distance from the pandemic epicenter moderate this relationship, since a higher level of these moderation variables increases the impact of a lower level of SDGs 3 and 6 coverage in society on the number of cases and deaths from COVID-19. Thus, the efficient and effective investment to reach SDGs 3 and 6 is directly associated with cities’ ability to successfully deal with infectious diseases and the resulting number of deaths. As for its contribution, this research innovates by establishing a model for analyzing the impact of compliance with SDGs on cities’ performance in their fight against COVID-19, which may also suit other nations.

Middle and Below Living Standards: What Can We Learn from Beyond Income Measures of Economic Well-being?

2018 ◽  
Author(s):  
Marii Paskov ◽  
Joan E. Madia ◽  
Tim Goedemé
Keyword(s):  
Well Being ◽  
Material Deprivation ◽  
Living Standards ◽  
Household Level ◽  
The Great Recession ◽  
Level Data ◽  
Working Age ◽  
Household Incomes ◽  
The Relationship ◽  
Economic Well Being

This chapter complements the income-based measures of living standards on which earlier chapters have focused by incorporating non-income dimensions of economic well-being into its analysis, including indicators of material deprivation, economic burdens, and financial stress. It analyses how working-age households around and below the middle of the income distribution fared in European countries in the years before, during, and after the Great Recession. Harmonized household-level data across the members of the EU are analysed to see whether the evolution of these various non-income measures present a similar or different picture to household incomes over time. To probe what lies behind the patterns this reveals, four quite different countries are then examined in greater depth. Finally, the chapter also explores the relationship between material deprivation for households around and below the middle and overall income inequality.

Global Health and International Development

2018 ◽  
pp. 216-235
Author(s):  
Andrew Harmer ◽  
Jonathan Kennedy
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Global Health ◽  
Economic System ◽  
International Development ◽  
Sustainable Development Goals ◽  
The Sustainable Development ◽  
Development Goals ◽  
The Relationship ◽  
Global Population

This chapter explores the relationship between international development and global health. Contrary to the view that development implies ‘good change’, this chapter argues that the discourse of development masks the destructive and exploitative practices of wealthy countries at the expense of poorer ones. These practices, and the unregulated capitalist economic system that they are part of, have created massive inequalities between and within countries, and potentially catastrophic climate change. Both of these outcomes are detrimental to global health and the millennium development goals and sustainable development goals do not challenge these dynamics. While the Sustainable Development Goals acknowledge that inequality and climate change are serious threats to the future of humanity, they fail to address the economic system that created them. Notwithstanding, it is possible that the enormity and proximity of the threat posed by inequality and global warming will energise a counter movement to create what Kate Raworth terms ‘an ecologically safe and socially just space’ for the global population while there is still time.

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