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Views on the current tax policy of e-commerce in China

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China Finance and Economic Review 2015年第2期4卷 60-71页

作者： Xie Bofeng Renmin University of China

This paper provides an analysis of the current tax policy on e-commerce in China and points out that tax policy regarding e-commerce is not a‘vacuum.’Based on foreign scholars’research and analysis of relative elements,this paper concludes that the economic effects of tax policy on e-commerce do not need to be *** paper further explains tax policies on e-commerce in foreign countries as models for China to *** paper suggests that we should clarify applicable tax policies for e-commerce,design tax policies under the framework of consumption tax reform,and put forward preferential tax policies that are beneficial to economic and business development,as well as presents some views on preferences that can be introduced at the current stage.

关键词： e-commerce tax policy preferential policy

tax policy and Planning:Lessons From Developed Countries

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Management Studies 2021年第4期9卷 251-269页

作者： Elias Igwebuike Agbo Sergius Nwannebuike Udeh Godfrey Okoye University Ugwuomu-NikeEnuguNigeria

One of the fundamental issues in developing countries is how to evolve tax policies that can generate sufficient revenue for government *** upon the above,this study examined tax policies and planning in developing sub-Saharan African *** adopted table content analysis and descriptive statistics in its *** study observed that aggressive tax planning which the Multi-National Corporations execute through royalty payment,interest payment,strategic transfer pricing and treaty shopping,among others,has caused countries around the globe huge revenue losses annually and has become a matter of serious concern to both the developed and developing *** implication of this is that achievement of objectives of tax policies and their reforms will remain a mirage in sub-Saharan African *** study concluded that the prevalence of illicit financial outflows in the form of tax evasion and avoidance in the guise of aggressive tax planning by multinational corporations,however,makes Africa’s tax policies *** was recommended that the Organization for Economic Corporation and Development,and the G-20 should involve developing countries in the Base Erosion and Profit Shifting project as they are the worst victims of these activities.

关键词： tax policy aggressive tax planning developing countries Africa

Analysis of tax policy for Promoting the Development of China's New Energy Vehicles Industry

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Analysis of Tax Policy for Promoting the Development of Chin...

The Effect of tax as an Instrument of Fiscal policy in Kosovo

第四届人文科学与社会发展国际学术会议

作者： Li lin Jing Xue Accounting School Fujian Jiangxia University

New energy vehicle is the future development direction of vehicles, as one of China's strategic emerging industries,the new energy vehicles industry will also become one of the important emerging industry to promote the growth of the world economy. It is very important to solve the pollution of the environment and the national energy security. In view of the development status of China's new energy vehicles industry, the paper deeply analyzes the shortcomings of the current new energy automobile industry tax policy:The overall tax burden is too heavy, and the repurchase of light insurance has defects. Drawing on the experience of developed countries, it is proposed to integrate the Green tax System into the automobile industry, to guide and encourage tax policy recommendations for the development of new energy vehicle industry.

关键词： New energy vehicles industry tax policy tax incentives

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Journal of Modern Accounting and Auditing 2014年第2期10卷 234-240页

作者： Skender Hasani University of Vizioni per Arsim Ferizaj Kosovo

This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in general. This paper also addresses the impact of those policies in maintaining the social equilibrium of a population and economic stability of the country. Applied tax policies in Kosovo have been aimed more at maintaining a stable fiscal and budgetary policy. Based on the analysis of real cases of Kosovo tax laws and their impact on particular businesses, this paper will demonstrate how tax policies applied in Kosovo have given less attention to the need of economic development, which should have been reflected through promoting the development of domestic production, reduction of unemployment, and reduction of the high trade deficit. Empirical evidence from this analysis is discussed, conclusions are derived, and the recommendations of this paper are provided.

关键词： tax policy fiscal sustainability economic development Kosovo

How could Finland promote renewable-energy technology innovation and implementation?

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Clean Energy 2021年第3期5卷 447-463页

作者： Eelis Paukku University of Lapland Yliopistonkatu 896300RovaniemiFinland

Several major market failures are hindering renewable energy *** the most significant one of these are negative *** issue hindering renewable energy production is low technological and commercial *** technologies might not become commercially viable in the near future without state *** study aims to analyse Finnish energy policy based on current legislation related to renewable energy production and budget policy related to renewable-energy *** study shows that the polluter-pays principle is implemented quite well in Finland due to the emissions trading scheme and ***,this principle is not entirely implemented in electricity production as electricity tax is not based on the carbon intensity of the fuel used,but rather on who uses the *** subsidy policies focus on a short-term increase in renewable energy production as most subsidies are production subsidies granted through a bidding process,making these subsidy policies partly *** policies do not take into account long-term needs for energy policy as much as they could.

关键词： technology neutrality commercial viability subsidy policy state aid tax policy the polluter-pays principle

Index Construction and Features of China’s Fiscal policy Uncertainty and Its Causes

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China Finance and Economic Review 2018年第2期7卷 48-66页

作者： Jun Zhu School of Public Finance and taxation Nanjing University of Finance and EconomicsChina

At present,most of the research discussing the uncertainty of fiscal policy is based on the total fiscal policy and foreign *** is no literature on the index construction of China’s total and specific fiscal *** means of the standard data collecting methods of policy uncertainty with China’s contextual characteristics of fiscal policy,this paper constructs China’s fiscal policy uncertainty *** paper also analyzes the statistical features of China’s fiscal policy uncertainty index and the main factors affecting the ***,the index constructed in this paper is robust while the volatility of fiscal expenditure uncertainty is higher than that of the ***,the fiscal policy uncertainty index is characterized by regime-switching between“low mean,low volatility”and“high mean,high volatility”.Thirdly,the uncertainty of fiscal policy is closely related to the volatility of economic growth and monetary policy *** means that studying the uncertainty of China’s fiscal policy is of practical ***,domestic factors are the main causes affecting fiscal policy uncertainty.

关键词： fiscal policy uncertainty index system tax policy

Promoting Economic Recovery Through taxation in Indonesia

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Belt and Road Initiative tax Journal 2022年第2期3卷 19-25页

作者： Yusuf Alaidrus Hidayatullah Frans Hans Z D Manik tax Official Directorate of International taxation Directorate General of taxes of Indonesia

After two consecutive quarters of decreasing GDP,Indonesia expe-rienced a recession for the first time in 22 *** Indonesian government has responded since the COVID-19 pandemic and started with new measures to reduce the pandemic’s potential for further *** 2021,efforts to revive and speed up economic growth ***’s economic recovery has been boosted by the country’s tax policy,particularly concerning the tax incentives to mitigate the harm from the COVID-19 outbreak.

关键词： tax policy tax incentive Economic recovery COVID-19

Promoting Economic Recovery Through taxation

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Belt and Road Initiative tax Journal 2022年第2期3卷 38-51页

作者： Chris Sanger David Snell tax policy Ernst&Young LLP London UK

The role of taxation in promoting economic recovery has attracted great-er attention in recent years,with economic dislocation following the Global Financial Crisis and the COVID-19 *** taxation is only one of the factors impacting economic recovery,both economic literature and practical experience show that tax policy can contribute to enhanced growth and therefore greater economic *** instruments used as a means for promoting economic recovery include tax holidays,preferential tax rates,investment allowances,tax credits and special economic ***,there are a range of constraints over tax incentive design imposed by bodies such as the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting,the Forum on Harmful tax Practices of the OECD and the Code of Conduct on Business taxation of the European *** the above,this paper sets out practical issues to inform governments seeking to promote economic activity through taxation.

关键词： taxation Special economic zones tax incentives tax holidays Prefer-ential tax rates Investment allowances tax credits Growth Investment policy frame-work Cost-benefit analysis tax expenditure Effective tax rate Pillar Two OECD Fo-rum on Harmful tax Practices OECD Global Forum on Transparency and Exchange of Information for tax Purposes European Union Code of Conduct Group on Business taxation tax policy tax administration Economic recovery

tax Challenges and Opportunities of Post-COVID-19 Economic Recovery

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Belt and Road Initiative tax Journal 2020年第2期1卷 99-107页

作者： Peter Hann Hafiz Choudhury Daniel A.Witt The M Group Inc ITIC

Governments around the world have taken urgent measures including both fiscal and monetary policies,to address the severe economic effects of the COVID-19 *** measures were taken to support businesses and individuals during the pandemic,to support unemployed people and reduce insolvencies resulting from the crisis;however,as the health situation around the world begins to improve,countries affected by the pandemic should take measures to stimulate growth and *** article argues that countries should act to promote investment and economic growth,in support of green energy and future *** measures could include tax and non-tax *** measures should be carefully targeted to achieve the intended result and their effects should be monitored through the collection of relevant *** BRITACOM can be a platform to establish standards and exchange experiences.

关键词： COVID-19 tax policy tax incentives tax relief tax administration BRITACOM