Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000284
Xiaobing Jiang, Li Ming Liu
With the all-round promotion of the "Belt and Road Initiative," China's investment in the countries along the line has gradually expanded, but its investment efficiency has been relatively low. Based on this, taking the panel data of 46 countries directly under the "Belt and Road" from 2006 to 2015 in China as an example, the paper uses a stochastic frontier model to evaluate the investment efficiency and its changes comprehensively. The research shows that the overall efficiency of China's investment in the countries along the line is not high, and In the meantime, the investment efficiency of our country along the line shows a slight downward trend during the period of investigation, and the rate of technological progress is the main factor restricting the investment efficiency. To this end, we should optimize investment structure and location selection, and strengthen the investment skills. Innovate in technology, construct a transnational knowledge network system, deepen capacity cooperation between the two sides and enhance the agglomeration of investment industries.
{"title":"China's Direct Investment Efficiency toward the Countries along the Belt and Road","authors":"Xiaobing Jiang, Li Ming Liu","doi":"10.4172/2375-4389.1000284","DOIUrl":"https://doi.org/10.4172/2375-4389.1000284","url":null,"abstract":"With the all-round promotion of the \"Belt and Road Initiative,\" China's investment in the countries along the line has gradually expanded, but its investment efficiency has been relatively low. Based on this, taking the panel data of 46 countries directly under the \"Belt and Road\" from 2006 to 2015 in China as an example, the paper uses a stochastic frontier model to evaluate the investment efficiency and its changes comprehensively. The research shows that the overall efficiency of China's investment in the countries along the line is not high, and In the meantime, the investment efficiency of our country along the line shows a slight downward trend during the period of investigation, and the rate of technological progress is the main factor restricting the investment efficiency. To this end, we should optimize investment structure and location selection, and strengthen the investment skills. Innovate in technology, construct a transnational knowledge network system, deepen capacity cooperation between the two sides and enhance the agglomeration of investment industries.","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74309895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000300
Tran Ngoc Son
The world's famous economist Herman Daly says that the future of human civilization depends on a new and dynamic economic model known as a sustainable economy protecting and preserving the environment. The field that we are depending on it. From there, we need to reorient our economic model so that it goes back to its orbit and thus make life better. Green economy sees deficiencies in the economic development of nations based on contemporary economic models, where a fifth of the population is still living in poverty along with the environmental crisis. According to green economists, the social and environmental crises we are experiencing are not the result of management problems, but of the economic model. Green economy is a progressive branch with a completely new approach, in contrast to traditional economics. However, Green Economy Economic development model of the post-industrial era is still a fledgling economic theory, a lot of interesting ideas to discuss.
{"title":"Green Economy-Inevitable Economy of the Industrial Revolutionary Period 4.0","authors":"Tran Ngoc Son","doi":"10.4172/2375-4389.1000300","DOIUrl":"https://doi.org/10.4172/2375-4389.1000300","url":null,"abstract":"The world's famous economist Herman Daly says that the future of human civilization depends on a new and dynamic economic model known as a sustainable economy protecting and preserving the environment. The field that we are depending on it. From there, we need to reorient our economic model so that it goes back to its orbit and thus make life better. Green economy sees deficiencies in the economic development of nations based on contemporary economic models, where a fifth of the population is still living in poverty along with the environmental crisis. According to green economists, the social and environmental crises we are experiencing are not the result of management problems, but of the economic model. Green economy is a progressive branch with a completely new approach, in contrast to traditional economics. However, Green Economy Economic development model of the post-industrial era is still a fledgling economic theory, a lot of interesting ideas to discuss.","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82880901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000289
Varaidzo batsirai Shayanewako
Since their inception in 2006, the BRICS countries (Federative Republic of Brazil, the Russian Federation, the Republic of India, the People’s Republic of China and the Republic of South Africa) have been fully committed to the strengthening and expansion of trade and investment ties between member states and the international world. However, it is important to empirically analyse whether the growth of these economies is driven by trade because the extensive trade -growth studies have yielded mixed and inconclusive empirical results. Therefore, this study is an empirical attempt to investigate the relationship between trade openness and economic growth in the BRICS counties by utilizing the Autoregressive Distributed Lag (ARDL) bounds test to cointegration and the Granger causality tests for the period from 1990 to 2017. The presence of a long run relationship between trade openness and economic growth is confirmed in this study. Evidence from the bounds test of cointegration indicate that there exists a bi-directional causality from trade openness to economic growth in the BRICS countries. Furthermore, this study provides evidence of a unidirectional causality between trade openness and output growth, particularly in the case of China.
{"title":"The Relationship between Trade Openness and Economic Growth: The Case of BRICS Countries","authors":"Varaidzo batsirai Shayanewako","doi":"10.4172/2375-4389.1000289","DOIUrl":"https://doi.org/10.4172/2375-4389.1000289","url":null,"abstract":"Since their inception in 2006, the BRICS countries (Federative Republic of Brazil, the Russian Federation, the Republic of India, the People’s Republic of China and the Republic of South Africa) have been fully committed to the strengthening and expansion of trade and investment ties between member states and the international world. However, it is important to empirically analyse whether the growth of these economies is driven by trade because the extensive trade -growth studies have yielded mixed and inconclusive empirical results. Therefore, this study is an empirical attempt to investigate the relationship between trade openness and economic growth in the BRICS counties by utilizing the Autoregressive Distributed Lag (ARDL) bounds test to cointegration and the Granger causality tests for the period from 1990 to 2017. The presence of a long run relationship between trade openness and economic growth is confirmed in this study. Evidence from the bounds test of cointegration indicate that there exists a bi-directional causality from trade openness to economic growth in the BRICS countries. Furthermore, this study provides evidence of a unidirectional causality between trade openness and output growth, particularly in the case of China.","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85006811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000296
Ishak Hamzah, Haliah, Harryanto, Kartini
This study aimed to determine the effect of the Tax Inspection of the Ke compliance taxpayer on STO South Makassar. Respondents in this study are taxpayer Agency totaling 100 samples registered on KPP Pratama Makassar Selatan. Hypothesis in this research use simple linear regression. Data collection used the primary data obtained from the questionnaire using the slovin formula. The results of this study indicate that tax hamming has a positive and significant effect on Taxpayer Compliance Agency at KPP Pratama Makassar Selatan. More precisely this result is supported by the result of calculation of comparison tarithmetic with ttable, obtained value tcount 3.449> 1.660 ttable. The results of this comparison indicate that the Tax Inspection has a positive and significant impact on Taxpayer Compliance in KPP Pratama Makassar.
{"title":"Influence of Tax Examination to Compulsory Tax Compatibility in the Corporate of South Makassar KPP Pratama","authors":"Ishak Hamzah, Haliah, Harryanto, Kartini","doi":"10.4172/2375-4389.1000296","DOIUrl":"https://doi.org/10.4172/2375-4389.1000296","url":null,"abstract":"This study aimed to determine the effect of the Tax Inspection of the Ke compliance taxpayer on STO South Makassar. Respondents in this study are taxpayer Agency totaling 100 samples registered on KPP Pratama Makassar Selatan. Hypothesis in this research use simple linear regression. Data collection used the primary data obtained from the questionnaire using the slovin formula. The results of this study indicate that tax hamming has a positive and significant effect on Taxpayer Compliance Agency at KPP Pratama Makassar Selatan. More precisely this result is supported by the result of calculation of comparison tarithmetic with ttable, obtained value tcount 3.449> 1.660 ttable. The results of this comparison indicate that the Tax Inspection has a positive and significant impact on Taxpayer Compliance in KPP Pratama Makassar.","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84629525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000309
Hamad Omar Bakar, Z. Sulong
This article surveys written works on impact of budgetary advancement on monetary development. The examples of written works from various time spans were thought about to guarantee the combination of thoughts and results. The outcomes, suggestions and conversation were introduced at every classification. It appears to be that, the impact of money related advancement on financial development is dependent upon choice of time periods chose, test of nations, rundown of factors and intermediary. Nonetheless, as a rule it appears to be that the effect of monetary area is more huge and positive to the agricultural nations contrasted with created nations. Given the as of late advancement of techniques regarding econometrics strategies and utilization of intermediary, for example, Financial file, it is essential to apply later on research. This will assist with deciding the impact of monetary area on financial development in further developed manner, as opposed to depends on past intermediary and approachs. Monetary area pulls in stores and give credits from surplus to deficiency side. The general effect of money related area in economy is to guarantee maintainable development. It assists with preparing investment funds and direct assets into creation areas. As results, it encourages proficient designation of assets and expands in general efficiency. It additionally encourages conveyance of items and administrations, the executives of dangers, simpler installments. Furthermore, it guarantees the accessibility of various instruments, for example, protection bundles, and data that encourages exchange exercises. Money related improvement advances development through expanding capital amassing together and improving negligible efficiency weighty from it. Regardless of the way that, traditional thought is money related area advances monetary development, however the observational literary works have no agreement to date. This article depicted the conversations from the amount of written works into four classes so that to catch the conversations on the various outcomes gave from the various explores. The examples of literary works from various time spans were contemplated to guarantee the combination of thoughts and results. The paper classes the conversations into four primary areas, first and second segments depicted by considering the Effect of budgetary area whether it is positive or negative. Third part clarifies the Effect of money related area to higher pay and lower pay nations. The Fourth part clarifies the transmission channels of money related area on monetary development. Further subsections to each part are clarified inside the articles. Impact of Financial Development on Economic Growth is Positive The Effect of monetary area has supposed to be positive which infers that budgetary area advances and is more huge on financial development. These article has been ordered for the into two subsections, which led to the gatherings of nations (Panel and C
{"title":"The Role of Financial Sector on Economic Growth: Theoretical and Empirical Literature Reviews Analysis","authors":"Hamad Omar Bakar, Z. Sulong","doi":"10.4172/2375-4389.1000309","DOIUrl":"https://doi.org/10.4172/2375-4389.1000309","url":null,"abstract":"This article surveys written works on impact of budgetary advancement on monetary development. The examples of written works from various time spans were thought about to guarantee the combination of thoughts and results. The outcomes, suggestions and conversation were introduced at every classification. It appears to be that, the impact of money related advancement on financial development is dependent upon choice of time periods chose, test of nations, rundown of factors and intermediary. Nonetheless, as a rule it appears to be that the effect of monetary area is more huge and positive to the agricultural nations contrasted with created nations. Given the as of late advancement of techniques regarding econometrics strategies and utilization of intermediary, for example, Financial file, it is essential to apply later on research. This will assist with deciding the impact of monetary area on financial development in further developed manner, as opposed to depends on past intermediary and approachs. Monetary area pulls in stores and give credits from surplus to deficiency side. The general effect of money related area in economy is to guarantee maintainable development. It assists with preparing investment funds and direct assets into creation areas. As results, it encourages proficient designation of assets and expands in general efficiency. It additionally encourages conveyance of items and administrations, the executives of dangers, simpler installments. Furthermore, it guarantees the accessibility of various instruments, for example, protection bundles, and data that encourages exchange exercises. Money related improvement advances development through expanding capital amassing together and improving negligible efficiency weighty from it. Regardless of the way that, traditional thought is money related area advances monetary development, however the observational literary works have no agreement to date. This article depicted the conversations from the amount of written works into four classes so that to catch the conversations on the various outcomes gave from the various explores. The examples of literary works from various time spans were contemplated to guarantee the combination of thoughts and results. The paper classes the conversations into four primary areas, first and second segments depicted by considering the Effect of budgetary area whether it is positive or negative. Third part clarifies the Effect of money related area to higher pay and lower pay nations. The Fourth part clarifies the transmission channels of money related area on monetary development. Further subsections to each part are clarified inside the articles. Impact of Financial Development on Economic Growth is Positive The Effect of monetary area has supposed to be positive which infers that budgetary area advances and is more huge on financial development. These article has been ordered for the into two subsections, which led to the gatherings of nations (Panel and C","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85315252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000283
E. UduakMichael, U. ChristianaEkong
The paper examined public electricity power failures and households adjustment strategies in Uyo urban, Akwa Ibom State using descriptive analysis. Fifty households with un-identical demographic characteristics identified through random sampling were included in the survey. Urban residents in Uyo are largely informal workers, hence their income is low. The survey reveals that urban households in Uyo metropolis use public electricity for unlimited households’ chores, but the provision and availability and public electricity declines as day-hour increases on daily basis and, as a result, urban households in Uyo spent at least 5 percent to at most 15 percent of their mostly informally generated incomes on energy adjustments strategies ranging from generator to rudimentary fire wood and charcoal to provide alternative energy supply to their families and earned for themselves the risk and inconveniences associated with such strategies. The study also found that, through the industrialization policy of the present government, public electricity infrastructures are being provided and this has reduced the hour-day loss by urban households to public electricity power failures and recommend owning the electricity infrastructures by urban households (as it were) in Uyo as a way of reducing the security risk associated with vandalism.
{"title":"Public Electricity Power Failure and Household Adjustment Strategies: A Case Study of Urban Households in Uyo","authors":"E. UduakMichael, U. ChristianaEkong","doi":"10.4172/2375-4389.1000283","DOIUrl":"https://doi.org/10.4172/2375-4389.1000283","url":null,"abstract":"The paper examined public electricity power failures and households adjustment strategies in Uyo urban, Akwa Ibom State using descriptive analysis. Fifty households with un-identical demographic characteristics identified through random sampling were included in the survey. Urban residents in Uyo are largely informal workers, hence their income is low. The survey reveals that urban households in Uyo metropolis use public electricity for unlimited households’ chores, but the provision and availability and public electricity declines as day-hour increases on daily basis and, as a result, urban households in Uyo spent at least 5 percent to at most 15 percent of their mostly informally generated incomes on energy adjustments strategies ranging from generator to rudimentary fire wood and charcoal to provide alternative energy supply to their families and earned for themselves the risk and inconveniences associated with such strategies. The study also found that, through the industrialization policy of the present government, public electricity infrastructures are being provided and this has reduced the hour-day loss by urban households to public electricity power failures and recommend owning the electricity infrastructures by urban households (as it were) in Uyo as a way of reducing the security risk associated with vandalism.","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74251449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000319
S. Salimov
{"title":"Economic Progress Some Aspects of the Principles of the \"Uzbek Model\"","authors":"S. Salimov","doi":"10.4172/2375-4389.1000319","DOIUrl":"https://doi.org/10.4172/2375-4389.1000319","url":null,"abstract":"","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80042271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000305
Wasyhun Belay Welle
{"title":"The Impact of Living on House Rent on Household Welfare a Case of Woreda 08, Yeka Sub-City, Addis Ababa, Ethiopia","authors":"Wasyhun Belay Welle","doi":"10.4172/2375-4389.1000305","DOIUrl":"https://doi.org/10.4172/2375-4389.1000305","url":null,"abstract":"","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75176989","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000306
L. Paul
Not all countries that entered the World Trade Organization (WTO) were fortunate to see an increase in economic growth as a result thereof, hence my urging for Guyana to re-evaluate its WTO membership and give serious consideration to exiting. There should be a critical look at the reasons why underdeveloped countries joined and how they gained or lost and also, carefully examine the rules and trading practices of the more developed countries. The WTO has stagnated industrial and economic growth in Guyana by limiting its ability to regulate the inflow of cheap goods from more developed manufacturing economies such as the US and the EU. It is better for countries such as Guyana to focus more on Bilateral Investment Treaties (BITs) and treaties with individual trading blocs, such as CARICOM, with the aim of lowering the cost of exporting its manufactured products. Citation: Paul L (2018) Guyana should Re-Evaluate its WTO Membership. J Glob Econ 6: 306. doi: 10.4172/2375-4389.1000306
{"title":"Guyana should Re-Evaluate its WTO Membership","authors":"L. Paul","doi":"10.4172/2375-4389.1000306","DOIUrl":"https://doi.org/10.4172/2375-4389.1000306","url":null,"abstract":"Not all countries that entered the World Trade Organization (WTO) were fortunate to see an increase in economic growth as a result thereof, hence my urging for Guyana to re-evaluate its WTO membership and give serious consideration to exiting. There should be a critical look at the reasons why underdeveloped countries joined and how they gained or lost and also, carefully examine the rules and trading practices of the more developed countries. The WTO has stagnated industrial and economic growth in Guyana by limiting its ability to regulate the inflow of cheap goods from more developed manufacturing economies such as the US and the EU. It is better for countries such as Guyana to focus more on Bilateral Investment Treaties (BITs) and treaties with individual trading blocs, such as CARICOM, with the aim of lowering the cost of exporting its manufactured products. Citation: Paul L (2018) Guyana should Re-Evaluate its WTO Membership. J Glob Econ 6: 306. doi: 10.4172/2375-4389.1000306","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81741938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-01-01DOI: 10.4172/2375-4389.1000295
Yahya Marei
Companies are applying different strategies to lower the amount of taxes they remit to the government, but the government seems to be getting lured to their intentions. A policy that came into effect in 2009 allowed Canada to sign agreements related to information exchange on tax with jurisdictions like the Cayman Islands, Isle of Man and Bermuda. The agreement had been intended to allow the government to flush out all individuals hiding their monies in offshore accounts. However, the agreement ended up creating a loophole for big companies to create subsidiaries within such jurisdictions and move their profits home without any form of tax levied on them. US multinationals are always obligated to pay tax wherever they get the international profits. In Canada however, the Tax Information Exchange Agreement shows that it is possible to declare profit generated in a tax haven, where there is very little or no tax, and take it back to the country without the company having to pay any more tax. As such tax treaties have for years encouraged a number of businesses not to operate in Barbados, where the rate of tax is between 1 and 2.5 percent, tax information exchange agreements are believed to have opened up a new chance for legal tax evasion in the zero-tax countries such as Panama, the Bahamas and Bermuda. A number of large corporations on the Stock Exchange of Toronto are now have some presence in tax havens and are applying the Canadian treaty to reduce the amount of tax they pay to the government back at home. MorganThomas reports that one company named Gildan reduced the amount of tax it paid to the government by more than 90 percent just in 2015.
企业为了减少向政府缴纳的税金，采取了各种各样的策略，但政府似乎被企业的意图所吸引。2009年生效的一项政策允许加拿大与开曼群岛、马恩岛和百慕大等司法管辖区签署有关税收信息交换的协议。该协议的目的是让政府查出所有在海外账户中隐藏资金的个人。然而，该协议最终为大公司创造了一个漏洞，它们可以在这些司法管辖区设立子公司，并将利润转移回国内，而不会对它们征收任何形式的税。美国跨国公司总是有义务在他们获得国际利润的地方纳税。然而，在加拿大，税收信息交换协议表明，有可能申报在避税天堂产生的利润，那里的税收很少或没有，并将其带回该国，而公司不必支付更多的税。由于这些税收协定多年来一直鼓励许多企业不在税率在1%至2.5%之间的巴巴多斯经营，税收信息交换协议被认为为在巴拿马、巴哈马和百慕大等零税收国家合法逃税开辟了新的机会。多伦多证券交易所(Stock Exchange of Toronto)的许多大公司现在在避税天堂有一些业务，它们正在申请加拿大条约，以减少向国内政府缴纳的税款。摩根托马斯报道称，一家名为Gildan的公司仅在2015年就将其向政府缴纳的税款减少了90%以上。
{"title":"Tax Loopholes Impact on Canadian Individuals' and Small Business's Behaviour","authors":"Yahya Marei","doi":"10.4172/2375-4389.1000295","DOIUrl":"https://doi.org/10.4172/2375-4389.1000295","url":null,"abstract":"Companies are applying different strategies to lower the amount of taxes they remit to the government, but the government seems to be getting lured to their intentions. A policy that came into effect in 2009 allowed Canada to sign agreements related to information exchange on tax with jurisdictions like the Cayman Islands, Isle of Man and Bermuda. The agreement had been intended to allow the government to flush out all individuals hiding their monies in offshore accounts. However, the agreement ended up creating a loophole for big companies to create subsidiaries within such jurisdictions and move their profits home without any form of tax levied on them. US multinationals are always obligated to pay tax wherever they get the international profits. In Canada however, the Tax Information Exchange Agreement shows that it is possible to declare profit generated in a tax haven, where there is very little or no tax, and take it back to the country without the company having to pay any more tax. As such tax treaties have for years encouraged a number of businesses not to operate in Barbados, where the rate of tax is between 1 and 2.5 percent, tax information exchange agreements are believed to have opened up a new chance for legal tax evasion in the zero-tax countries such as Panama, the Bahamas and Bermuda. A number of large corporations on the Stock Exchange of Toronto are now have some presence in tax havens and are applying the Canadian treaty to reduce the amount of tax they pay to the government back at home. MorganThomas reports that one company named Gildan reduced the amount of tax it paid to the government by more than 90 percent just in 2015.","PeriodicalId":73758,"journal":{"name":"Journal of global health economics and policy","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84694356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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