scholarly journals Beyond BEPS: A Tax Policy Agenda for Developing Countries

2014 ◽  
Author(s):  
Michael C. Durst
Keyword(s):  
Developing Countries ◽  
Tax Policy ◽  
Policy Agenda

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>

scholarly journals Employment Intensity of Economic Growth: Evidence from Nepal

2019 ◽  
pp. 34-47
Author(s):  
Madhav Prasad Dahal ◽  
Hemant Rai
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Gross Domestic Product ◽  
Employment Growth ◽  
Policy Agenda ◽  
Economic Sectors ◽  
Employment Opportunities ◽  
Jobless Growth ◽  
Review Period ◽  
Intensive Growth

 Economic growth and employment are taken as the top twin objectives of macroeconomic policy agenda in both developed and developing countries. Economic growth brings changes in employment growth. In general, during time of the growth of gross domestic product (GDP) increasing employment opportunities are created while unemployment will be rising during economic deceleration. This paper examines employment intensity of growth in (i) the economy of Nepal in totality, (ii) three broad economic sectors, and (iii) different sub-sectors of the economy over the period 1998-2018. Empirical result indicates labor-intensive growth in Nepal over the review period. There is no indication of jobless growth.

Tax Policy for Emerging Markets: Developing Countries

2000 ◽  
Vol 53 (2) ◽  
pp. 299-322 ◽  
Author(s):  
Vito Tanzi ◽  
Howell H. Zee
Keyword(s):  
Developing Countries ◽  
Emerging Markets ◽  
Tax Policy

Tax Policy in Developing Countries: Looking Back—and Forward

2008 ◽  
Vol 61 (2) ◽  
pp. 279-301 ◽  
Author(s):  
Roy W. Bahl ◽  
Richard M. Bird
Keyword(s):  
Developing Countries ◽  
Tax Policy ◽  
Looking Back

scholarly journals The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers

2020 ◽  
Vol 10 (Number 2) ◽  
pp. 15-30
Author(s):  
Lutfi Hassen Ali Al-Ttaffi ◽  
Saeed Awadh Bin-Nashwan ◽  
Muneer Rajab Amrah
Keyword(s):  
Developing Countries ◽  
Significant Influence ◽  
Tax Policy ◽  
Tax Compliance ◽  
Policy And Strategy ◽  
Compliance Behaviour

This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has a significant influence on their likely compliance behaviour. Specifically, compliance behaviour increases when tax knowledge is higher. This study is probably among the first to investigate and to provide evidence on the influence of citizens tax knowledge on tax compliance behaviour in Yemen. The outputs of this study could serve as a useful input, not only for tax policy and strategy in Yemen, but also in other developing countries. Thus, governments are recommended to work on increasing tax knowledge of its citizens which will result in improving the level of tax compliance.

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