Tax competitiveness

The research paper examines the potential implications of the Global Minimum Tax on the tax regime and investment landscape in Vietnam. The study surveyed large-scale FDI companies in Vietnam and revealed the utmost concern of foreign investors on the potential application of Pillar 2 in Vietnam, which is about the prevailing incentive schemes being left inefficient. As a result, FDI attraction competitiveness might be undermined in certain aspects.

13p longtimenosee09 08-04-2024 2 1   Download

Continued part 1, part 2 of ebook "Intermediate public economics" provides readers with contents including: taxation; commodity taxation; the limits to redistribution; multiple jurisdictions; fiscal federalism; fiscal competition; issues in international taxation; intertemporal efficiency; social security; economic growth;...

478p dangsovu 20-10-2023 7 5   Download

This study examines the effect of globalization and tax competition on tax revenue in Southeast Asian countries. Figures show the sign of tax competition in Southeast Asian countries. We evaluate the effects of tax competition on tax revenues of Southeast Asian countries with the globalization KOF index. The analysis shows interdependence among the tax revenues of Southeast Asian countries in the context of economic integration.

11p viindra 06-09-2023 4 3   Download

Ebook The maui millionaires for business: The five secrets to get on the millionaire fast-track – Part 2 includes contents: Chapter 10: the five languages of financial fluency; chapter 11: the language of money; chapter 12: the business wealth line (the languages of business and leadership); chapter 13: the personal wealth line (the languages of cash flow and wealth); chapter 14: creating your personal wealth map; chapter 15: your strategic wealth assessment (step one); chapter 16: the wealth curve (step two); chapter 17: the great risk hoax (step three); chapter 18: choosing your wealth ve...

180p haojiubujain03 24-07-2023 8 6   Download

The paper "Key elements of tax competitiveness of Viet Nam’s tax system in comparison with other countries in the world" studies the theoretical issues of tax competition, especially clarifies the key elements and constituent factors of tax competition, assesses Vietnam’s tax competitiveness in comparison with other countries in the world and proposes some recommendations to ensure Vietnam’s tax competitiveness in the most beneficial way to the economy

15p nhanchienthien 25-07-2023 5 4   Download

The results show that although corporate income tax rates in many countries, including Vietnam, have been continuously adjusted for a long time, there is a «race to the bottom» in the coming time is unlikely to happen. Besides, the paper has also proposed a number of policy recommendations to ensure sustainable economic development as well as ensure tax competitiveness of Vietnam.

9p nhanchienthien 25-07-2023 5 2   Download

The purpose of the transfer pricing is to minimize the obligation to pay taxes within the enterprises, businesses to maximize profits based on preferential policies or tax differences between regions and countries. The progression of international integration promotes the rapid development of nations, but also presents new challenges, especially the fight against budget deficits. Transfer pricing is not only a form of large budget deficits but also distorts the business environment, creating inequitable competition among economic actors and containing many other risks.

12p nhanchienthien 25-07-2023 4 4   Download

Ebook Principles of Microeconomics (2nd ed): Part 2 presents the following content: Chapter 12: the design of the tax system; chapter 13: the costs of production; chapter 14: firms in competitive markets; chapter 15: monopoly; chapter 16: oligopoly; chapter 17: monopolistic competition; chapter 18: the markets for the factors of production; chapter 19: earnings and discrimination; chapter 20: income inequality and poverty; chapter 21: the theory of consumer choice.

246p haojiubujain02 03-07-2023 7 2   Download

Ebook Diploma in business administration: Economics – Part 1 presents the following content: Study unit 1 the economic problem and production; study unit 2 consumption and demand; study unit 3 demand and revenue; study unit 4 costs of production; study unit 5 profit, supply and expenditure taxes; study unit 6 markets and prices; study unit 7 market structures and competition; study unit 8 money and the financial system.

161p haojiubujain01 06-06-2023 2 2   Download

Due to the development trend of the digital economy, many business models and activities are carried out on e-commerce platforms. In recent years, the Hanoi Tax Department has had many solutions to tax administration of this business activity, so the tax revenue in 2020 will increase nearly 5 times compared to 2019.

12p visherylsandberg 18-05-2022 7 1   Download

This chapter provides knowledge of demand estimation & forecasting. The contents of this chapter include all of the following: Competitive Market Efficiency; Market Failure; Role for Government; Subsidy and Tax Policy; Tax Incidence and Burden; Price Controls; Business Profit Rates; Market Structure and Profit Rates; Competitive Market Strategy.

20p caphesuadathemtac 09-11-2021 20 0   Download

The industrial impact may play an important role in the relation between financial decisions and profitability at a certain level of competition. Thus, the study examines the role to indicate the effect of industry competition on the debt-profitability relationship. Furthermore, overinvestment is supposed to reduce profitability because it worsens agency problems between managers and shareholders.

15p sotritu 18-09-2021 42 2   Download

Carbon pricing is widely recognized as an effective policy instrument for climate change mitigation. Carbon pricing have been imposed in 39 developed countries and eight middle-income countries. Eight more middle-income countries are considering its implementation. As experiences from industrialized countries may not be relevant to developing countries, this literature review fills a knowledge gap by collating the impacts of carbon pricing in developing economies to facilitate cross-learning.

14p mynguyenha 21-07-2021 18 3   Download

Chapter 7 - The government sector. This chapter include objectives: Government spending, the graphing of the C + I + G line, types of taxes, the average and marginal tax rates, sources of government revenue, principles of taxation, the economic role of government.

59p lovebychance04 20-05-2021 14 1   Download

Chapter 18 - The elasticities of demand and supply. Learning objectives of this chapter include: The elasticity of demand, the determinants of elasticity, elasticity and total revenue, the elasticity of supply, tax incidence.

34p lovebychance04 20-05-2021 11 1   Download

In this chapter you will consider whether policymakers should try to stabilize the economy, consider whether monetary policy should be made by rule rather than by discretion, consider whether the central bank should aim for zero inflation, consider whether fiscal policymakers should reduce the government debt, consider whether the tax laws should be reformed to encourage saving.

22p larachdumlanat125 01-12-2020 12 1   Download

In this chapter you will examine how taxes reduce consumer and producer surplus, learn the meaning and causes of the deadweight loss of a tax, consider why some taxes have larger deadweight losses than others, examine how tax revenue and deadweight loss vary with the size of a tax.

17p larachdumlanat125 01-12-2020 21 1   Download

Chapter 10 - Using the competitive model. In this chapter students will be able to: Show how changes in market conditions or government policies affect the welfare of consumers, producers, and market participants as a whole; analyze the effects of an excise tax on a specific good on the welfare of consumers, producers, and market participants as a whole; detail how regulation of the u.s. airline industry affected fares, airline company profits, and service quality.

40p koxih_kothogmih8 29-09-2020 12 0   Download

Vietnam transport and logistics activities are on the rise along with the increase in import and export activities. According to a recent announcement by the World Bank (WB), Vietnam is ranked at position 39 with a significant improvement in its LPI (Logistics performance index). 3.27, ranking 3 in ASEAN (after Singapore position 7 and Thailand position 32) ranking of 2018 logistics activities, is considered to have better logistics service performance than comparable income markets.

5p longphdtailieu 13-07-2020 21 2   Download

This paper investigated the impact of fiscal incentives on firm performance in the Dominican Republic. Although the literature on tax incentives is large, the impact of tax incentives on companies has been less studied and is the subject of intense debate. The analysis, carried out on the period from 2006 to 2015, uses panel data models with fixed and random effects to evaluate the relationship between corporate tax incentives and firm-level performance indicators opportunely selected.

15p nguyenanhtuan_qb 09-07-2020 19 2   Download