scholarly journals Developing Developing-Country Tax Systems

2021 ◽  
Vol 4 (01) ◽  
Author(s):  
Tarcisio Magalhaes ◽  
Ivan Ozai
Keyword(s):  
Developing Country ◽  
Tax Policy ◽  
Digital Economy ◽  
Unified Approach ◽  
The North ◽  
Legal Perspective ◽  
Rule Sets ◽  
Developed Nations ◽  
Developed World ◽  
Technical Rules

Experts from the North have long tried to teach countries in the South how to tax. For decades, they assumed the main challenges were domestic and there was a right answer to be found somewhere in the developed world that could be replicated everywhere else. Only more recently have they dedicated more attention to the international realm, yet their solutions remain tied to technical rules designed by a few specialists, as exemplified by the OECD Secretariat’s “Unified Approach” for the taxation of the digital economy. From a critical and historical socio-legal perspective, this Article argues that such technocratic approaches are set to fail less-developed nations for as long as we continue to overlook the background causes of weak taxation at both the national and international levels. These involve difficulties in applying complex rule sets, but also the very way in which global tax policy is developed, who influences the process, and the resulting distributive consequences.  

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

New EU, Chinese rules to restructure digital economy

2021 ◽  
Keyword(s):  
Developing Country ◽  
Digital Economy ◽  
Corporate Restructuring ◽  
Content Type ◽  
The Eu

Significance A small number of giant companies dominate segments of their digital markets: in China Tencent, Alibaba and Baidu have become household names, and in the EU the same applies to Google, Facebook, Amazon and Apple. Antitrust efforts of these two jurisdictions converge and diverge in important ways. Impacts Calls for corporate restructuring of existing platforms have limited policy traction in the EU and China. EU and Chinese regulations will be watched by both US and developing-country regulators for their commercial impact. EU action against US ‘big tech’ will strain transatlantic ties.

scholarly journals CLIMATE CHANGE AND INTERNATIONAL RELATIONS TOWARDS GREENER ENVIRONMENT IN THE WORLD

2017 ◽  
pp. 22-32
Author(s):  
Mayuri Pandya ◽  
Binod Das
Keyword(s):  
Climate Change ◽  
Developing Countries ◽  
International Relations ◽  
International System ◽  
Green House ◽  
The North ◽  
Green House Gas ◽  
Developed Nations ◽  
Stockholm Conference ◽  
North And South

Climate change is a multi-dimensional global problem. Its causes and impacts are distributed and felt across the International system, surpassing the traditional boundaries and jurisdictions of the states. The complex politics of climate change results from the global economy's interdependence on green house gas emissions. This paper attempts to explore the politics of climate change between developed and developing countries, International relations practice and environment issues in various International conferences. The historical perspective of climate change issues eliberated since Stockholm conference to the latest Paris conference is analysed. Adaptation, mitigation, finance, technology all these issues are highlighted in the paper. The paper has viewed that the International policy on environment is being shaped by inequality of bargaining power between the North and South. The developing countries under the leadership of India have taken firm position against the developed nations on the issue of green house gas emission, funding and technology, the paper has argued. Towards the end, this paper has focused on possible measures to address the problems of climate change through foreign policy initiatives, trade and investment, adaptation and mitigation.

Is Social Anxiety Making Us Depressed?: A Social Evolutionary Hypothesis for Why SSRIs Work

2008 ◽  
Vol 10 (1) ◽  
pp. 16-30 ◽  
Author(s):  
Laura K. Kerr
Keyword(s):  
Mental Health ◽  
United States ◽  
Selective Serotonin Reuptake Inhibitors ◽  
Alternative Hypothesis ◽  
The United States ◽  
Global Competition ◽  
Low Levels ◽  
Chemical Imbalance ◽  
Developed Nations ◽  
Developed World

In the developed world, the use of selective serotonin reuptake inhibitors (SSRIs) has skyrocketed since 1988, when Prozac was first released in the United States. Biomedical psychiatry’s explanation for their success is an unsubstantiated hypothesis that claims SSRIs treat a chemical imbalance in people who suffer from low levels of the neurotransmitter serotonin. Using social evolutionary theory, this article provides an alternative hypothesis for why SSRIs work for some people. SSRIs’ success is attributed to their capacity to adapt people to the increased status anxiety occurring in developed nations grappling with the effects of unprecedented global competition. Biomedical psychiatry is depicted as adjusting patients to prevailing social norms rather than contributing to mental health.

scholarly journals Citizen wellbeing and GDP: Towards more appropriate measures of Namibia's success and progress

2016 ◽  
Vol 8 (1) ◽  
Author(s):  
Justine Braby ◽  
Jessica-Jane Lavelle ◽  
Johannes Mulunga ◽  
Newman Nekwaya ◽  
Fikameni Mathias ◽  
...  
Keyword(s):  
Gross Domestic Product ◽  
Developing Country ◽  
Well Being ◽  
Development Planning ◽  
Developing Nations ◽  
Sustainable Society ◽  
Development Path ◽  
Entry Points ◽  
Effective Development ◽  
Developed Nations

Developing nations like Namibia are aiming to industrialize much like developed nations and use the gross domestic product to measure their progress. However, this development path has been largely unsustainable. For Namibia to develop into a sustainable society, a different approach is needed. This study aimed to find entry points toward such an approach. Surveys were conducted in Windhoek, Namibia's capital, to measure human well-being. Generally, as is expected in a developing country, well-being correlated positively along the income line. However, the indicators did illustrate that a more holistic measure would go a long way toward more effective development planning in Namibia. This study provided an entry point from which further work will be undertaken.

scholarly journals Analysis of Tax Authority Readiness in Tax Policy on Digital Economy

2020 ◽  
Vol 4 (1) ◽  
pp. 51
Author(s):  
Bambang Firmansah ◽  
Ning Rahayu
Keyword(s):  
Tax Policy ◽  
Business Models ◽  
Technology Development ◽  
Action Plan ◽  
Tax Avoidance ◽  
Digital Economy ◽  
International Taxation ◽  
The Social ◽  
Study Results ◽  
New Business

The social phenomenon effects of technology development known as digital economy presents new business models open many opportunities for tax avoidance schemes. So OECD recommends action plan on digital economy in action plan 1, but this recommendation has not yet become a priority for Indonesian tax authority. On the other hand, tax authority has not achieve the tax revenue target in the past five years, while it is generally known that digital economy transaction value is very large and has not been taxed. So it is urgent and necessary for Indonesia to immediately tax digital economy. So regulations and tax authority readiness are needed. Tax policy on digital economy is contained in Law number 2 of 2020. The study purpose is to analyze tax authority 's readiness to carry out tax policies on digital economy. This research method is a descriptive qualitative analytical method in narratives, tables and pictures in which researcher develops abstractions, theories and information from key informants. The theory used is the readiness, international taxation theory integrated with OECD recommendations. Based on study results showed that tax authority was ready but still needed improvements to the implementing regulations and improvement of human resources competency about digital economy.

scholarly journals A Study on Individuals Perception towards Development of Digital Economy during Covid-19 Pandemic

2021 ◽  
Vol 9 (3) ◽  
pp. 11-15
Author(s):  
K R Srinivasan ◽  
J Duraichamy
Keyword(s):  
Adverse Effect ◽  
Developing Country ◽  
Positive Impact ◽  
Digital Economy ◽  
Statistical Inferences ◽  
Economic Profile ◽  
Digital Transactions ◽  
And Migration

Developing country like India is facing major economical drawback because of out break of Covid-19 and it causes adverse effect on various sector like manufacturing auto, retail aviation and hospitality due to lock downs and migration of labours, on other side COVID-19 outbreak has helped India to achieve digitalization mission. In this study has been taken to know the positive impact of COVID-19 in development of digital economy in Tamilnadu. Objective of this study is to know the individual’s perception towards increased usage of digital transactions on during COVID-19 pandemic and its impact on socio economic profile. 148 samples were collected with the help of questionnaire. SPSS package has been used to derive statistical inferences.

Beyond North and South: The Second Coming of the World Economy

Worldview ◽  
1982 ◽  
Vol 21 (3) ◽  
pp. 23-26
Author(s):  
Jeremiah Novak
Keyword(s):  
International Economic ◽  
World Economy ◽  
Developed Countries ◽  
The North ◽  
The World ◽  
International Economic Cooperation ◽  
Systemic Problems ◽  
Developed Nations ◽  
North And South ◽  
Developing And Developed Countries

The world economy and international economic institutions are in trouble. That, at least, is the opinion in informed circles following the Conference on International Economic Cooperation (CIEC) held in Paris last spring. There is a growing realization that CIEC failed to grapple with the systemic problems the world economy faces, a failure that threatens developing and developed countries alike.Despite Secretary of State Cyrus Vance's dramatic call for a “new international economic system,” the Paris conference failed to address systemic issues. Instead, the developed nations of the North angled for a separation of the issues of energy from those of development; and the developing countries of the South closed ranks by linking the two. Consequently neither side truly debated the crushing problems of the world economy.

A Cross Country Study of Financial Inclusion and Economic Development with Special Emphasis on India

2021 ◽  
pp. 11-24
Keyword(s):  
Financial Literacy ◽  
Financial Services ◽  
Empirical Relationship ◽  
Uttar Pradesh ◽  
Developed Countries ◽  
Financial Inclusion ◽  
Correlation And Regression Analysis ◽  
The North ◽  
North Eastern ◽  
Developed Nations

Policymakers generally associate financial inclusion with economic growth and poverty alleviation. This paper explores the empirical relationship between the Human Development Index (HDI) and Index of Financial Inclusion (IFI) across 128 countries using correlation and regression analysis in STATA. The study revealed their interdependence and showed that developed nations (with high incomes and HDI Ranks) had greater inclusion than less-developed countries. Other socioeconomic variables, including per-capita income, urbanization, and literacy rate, also exhibited a strong correlation. Hence, reducing inequalities and focusing on the inclusion of certain sections of society (especially rural, poor, women, and farmers) in the financial system is crucial. Structured programs by RBI, Government, and NGOs can help to improve financial literacy. Deeper penetration of financial services in specific states (Bihar, Uttar Pradesh, Jharkhand, and the North-Eastern States) and enhanced internet connectivity will also be helpful.

Mass Housing and Sustainability

2013 ◽  
Vol 38 (3) ◽  
pp. 31-38
Author(s):  
Harald N. Røstvik
Keyword(s):  
Fertility Rate ◽  
World Population ◽  
High Fertility ◽  
Mass Housing ◽  
Material Efficiency ◽  
The North ◽  
Reducing Costs ◽  
The Cost ◽  
Developed World ◽  
Second World

The world population just passed 7 billion. Fear of growth towards 35 billion, if the “high fertility rate scenario” was maintained, is reduced. The “stable fertility rate scenario” is more likely, stabilising the population around 10 billion in 2050 (Le Monde Diplomatique, 2011). In 1987, as a response to the need for focusing on housing for the lower end of the cost scale, on homelessness, the United Nations chose 1987 to be “Year of Shelter for the Homeless”. An international architectural competition was organized. 123 architects from 44 countries competed in the final (UIA, 1987). Many proposals focused on energy challenges. This paper recoups the UN initiative 25 years ago. It contrasts the challenges of developing countries with those of the developed world, by studying examples from the North European cold climate's typical mass housing in Norway. One of the examples is from after the Second World War, when in 1948 attempts at building cheap housing was initiated. They met resistance from the establishments of engineers and architects (Hasselknippe, 1982). Another example is from 2012. The paper also studies an example from a South European cooling demanding climate, in France. The aim of the contrasting is to map the progress over the 65 years since 1948, discussing area- and material efficiency as well as methods of reducing costs and achieve a more sustainable mass housing development as signs of an environmental shift of paradigm emerge. Through the comparative analysis, the paper studies combination possibilities between the architecture that is built anyway for the upper cost segment and solutions for the lower cost segment. It explores and discusses if experiences and synergies between them can strengthen both and it proposes a way forward.

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