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New Value Added Tax Obligation on Consumers: Examining the Reverse Charge Mechanism in the Finance Act, 2019 消费者增值税新义务:2019年《金融法》反向收费机制考察
Pub Date : 2020-07-28 DOI: 10.2139/ssrn.3662361
Chima Arubike
The article reviews the Reverse Charge Mechanism (“RCM”) regime in Nigeria introduced by the Finance Act 2019 and its effect on (i) the general consumers to whom it applies and (ii) the suppliers of taxable goods and services. Although not entirely new, the current regime of RCM is a milestone in Nigerian VAT enforcement effort. First, it finally resolved the raging controversies on the application of RCM to services supplied to a Nigerian resident by a non-resident. Second, it extended RCM beyond cross-border transactions and the oil and gas sector. Like the RCM regime for imported services, but unlike that of oil and gas operators, the operation of the current regime of RCM will be triggered only upon the failure of the suppliers to charge VAT on the invoice of taxable goods and services forwarded to the consumer. The reading of the statute shows that only consumers qualifying as “taxable person” under the current law will incur most of the liabilities in the existing law. However, all consumers may well be liable for tax evasion. The performance by the consumer of its obligation under the new RCM regime will discharge the supplier’s VAT remittance liability, including the penalty for failing to render VAT returns. The RCM could not have come at a better time for a country battling a revenue crunch and laxity in tax compliance.
本文回顾了2019年《金融法》在尼日利亚引入的反向收费机制(“RCM”)制度及其对(i)适用的普通消费者和(ii)应税商品和服务供应商的影响。虽然不是全新的,但目前的RCM制度是尼日利亚增值税执法工作的一个里程碑。首先,它最终解决了关于非居民向尼日利亚居民提供的服务是否适用RCM的激烈争议。其次,它将RCM扩展到跨境交易和油气行业之外。与进口服务的RCM制度类似,但与石油和天然气运营商的RCM制度不同,当前RCM制度的运作将仅在供应商未能对转发给消费者的应税商品和服务的发票收取增值税时触发。对法规的解读表明,只有符合现行法律的“应税人”资格的消费者才会承担现行法律中的大部分责任。然而,所有的消费者都有可能逃税。在新的RCM制度下,消费者履行其义务将免除供应商的增值税汇款责任,包括未能提供增值税申报表的罚款。对于一个正在与收入紧缩和税收合规松懈作斗争的国家来说,RCM的出台恰逢其时。
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引用次数: 0
Toxic Famine Research – And How It Suppresses Its Critics 毒性饥荒研究——以及它如何压制批评者
Pub Date : 2020-07-21 DOI: 10.2139/ssrn.3657078
P. Bowbrick
Bad economic theory can cause famines or stop governments from taking appropriate action to prevent famines. This can kill millions. Amartya Sen’s theory of the cause of the Bengal Famine, which is the inspiration for his ‘entitlement approach’, has been refuted again and again, in different ways, by economists of different theoretical persuasions and by statisticians expert in this area. Sen has been shown to systematically misrepresent the evidence, to make repeated, elementary, theoretical mistakes, and to use and misuse ‘meaningless’ statistics. No attempt has been made by anyone to challenge these refutations: they are incontrovertible. Sen has not retracted his theory, or any of it, which implies fraud. Yet Sen’s work is widely believed and used in famine situations. His ‘entitlement approach’, based largely on his theory of the Bengal famine, is the basis of a research programme. This paper examines how the research programme suppressed the criticisms, ignoring the normal requirements of academic and professional research and integrity. It also produced new falsehoods.
错误的经济理论会导致饥荒或阻止政府采取适当的行动来防止饥荒。这会杀死数百万人。阿马蒂亚·森(Amartya Sen)关于孟加拉饥荒原因的理论启发了他的“权利方法”,但这一理论被不同理论派别的经济学家和该领域的统计学家以不同的方式一次又一次地驳斥。事实证明,森有系统地歪曲证据,重复犯基本的理论错误,并使用和滥用“无意义”的统计数据。没有人试图挑战这些反驳:它们是无可辩驳的。森并没有收回他的理论,或任何暗示欺诈的理论。然而,森的工作被广泛相信,并用于饥荒情况。他的“权利方法”主要基于他对孟加拉饥荒的理论,是一个研究项目的基础。本文考察了研究计划如何压制批评,忽视了学术和专业研究的正常要求和诚信。它也产生了新的谎言。
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引用次数: 1
Creative Tourism Village Development Model as a Central of Bamboo Crafts 以竹工艺品为中心的创意旅游村发展模式
Pub Date : 2020-07-07 DOI: 10.2139/ssrn.3644888
I Made Kartika, I Made Sumada I Made Sumada, I Made Adi Suwandana, I Gusti Bagus Rai Utama
the study was conducted in the village of Pakraman Belega, Blahbatuh District, Gianyar Regency for five months. The subjects of this study included individuals from the Pakraman Belega Village government apparatus, the Pakraman Belega village community, and tourists visiting the Pakraman Belega village. Research members incorporated the Village Chief Pakraman Belega, the town mechanical assembly, and the Village Consultative Body. Investigation of information in look into is utilizing Nvivo programming. Information sources broke down can be isolated into: inward research information sources, outside research information sources, look into records during information assortment, and network structure. The results of the study concluded that the development of the village of Belega as a bamboo craft tourism village was able to provide several benefits including increasing regional income, providing employment, providing infrastructure to the region, and introducing art to overseas. The efforts of the village government is endorsing that the bamboo handicraft business in Belega Village becomes a tourist destination is by online promoting the village tourism intensively, indeed in this case promoting its uniqueness.
该研究在Gianyar摄政Blahbatuh区Pakraman Belega村进行了五个月。本研究的研究对象包括Pakraman Belega村政府机构的个人、Pakraman Belega村社区的个人以及访问Pakraman Belega村的游客。研究成员包括村长Pakraman Belega、镇机械大会和村协商机构。在调查信息是利用Nvivo编程。信息源的分解可以分为:内部研究信息源、外部研究信息源、信息分类过程中的查询记录和网络结构。研究结果表明,将Belega村开发为竹制工艺旅游村能够提供几个好处,包括增加地区收入,提供就业机会,为该地区提供基础设施,以及向海外介绍艺术。村政府的努力是通过网上密集推广乡村旅游,从而使Belega村的竹工艺品生意成为一个旅游目的地,实际上是在这种情况下推广它的独特性。
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引用次数: 0
Securing the Commons in India: Mapping Polycentric Governance 保护印度的公地:映射多中心治理
Pub Date : 2020-07-01 DOI: 10.2499/p15738coll2.133794
R. Meinzen-Dick, J. Rao, R. Chaturvedi, Kaushalendra Rao, B. Bruns, S. Kandikuppa, Hagar ElDidi
Common pool land and water resources in India play vital, but often overlooked, roles in livelihoods and ecosystem services. These resources are subject to the authority of various government departments and are often managed in ways that result in uncertain tenure for the people who depend on these resources for fodder, fuel, water, and other products. An Indian NGO, the Foundation for Ecological Security (FES), has developed a process for “commoning†—assisting communities to secure the commons by forming inclusive local institutions to manage the resources, and to work with different government departments to gain stronger rights to the commons. This paper applies polycentricity theory to examine the institutional arrangements that govern the commons in FES sites in Andhra Pradesh and Karnataka states and assesses relationships that may affect commons management. It draws on key informant interviews and village-level social network mapping exercises (Net-mapping) to show the complex flows of resources, information, and influence related to the commons among habitation-level organizations, local government, resource agencies, the rural employment guarantee program (MGNREGA), and NGOs. This paper discusses the potential of this methodology as a diagnostic tool to help understand community perceptions of the role of various stakeholders in overall governance of the commons, and can provide guidance for interventions to help communities to strengthen their tenure on the commons and management of those resources.
在印度,共有土地和水资源在生计和生态系统服务方面发挥着至关重要的作用,但往往被忽视。这些资源受制于各个政府部门的权力,而且其管理方式往往导致依赖这些资源获取饲料、燃料、水和其他产品的人们的权属不确定。印度非政府组织生态安全基金会(FES)制定了一个程序,通过组建包容性的地方机构来管理资源,并与不同的政府部门合作,以获得更大的公地权利,帮助社区保护公地。本文运用多中心理论研究了安得拉邦和卡纳塔克邦FES站点管理公地的制度安排,并评估了可能影响公地管理的关系。它利用关键的信息提供者访谈和村级社会网络测绘(Net-mapping)演习,展示了与居住级组织、地方政府、资源机构、农村就业保障计划(MGNREGA)和非政府组织之间的公地相关的资源、信息和影响的复杂流动。本文讨论了该方法作为一种诊断工具的潜力,可以帮助理解社区对各种利益相关者在公共资源整体治理中的作用的看法,并可以为干预措施提供指导,帮助社区加强对公共资源的使用权和管理。
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引用次数: 8
Spatial Integration of Agricultural Commodity Markets – Methodological Problems 农产品市场的空间整合——方法论问题
Pub Date : 2020-06-23 DOI: 10.30858/zer/120038
M. Hamulczuk
The degree of integration of spatial markets is one of the most important determinants of economic welfare. However, the proper definition of this concept and the selection of appropriate methods of its analysis are important. Hence, the purpose of this study is to compare and evaluate methodical concepts for measuring the phenomenon of spatial integration of agricultural commodity markets. Based on the literature review, the theoretical premises and definitions of the integration of commodity markets were presented in the paper, followed by the most important methods for assessing the market spatial integration. When discussing them, attention was drawn to their characteristics in relation to theoretical concepts and to the possibility of their practical application on commodity agricultural markets in the light of available statistical information. The assessment of spatial integration can be based on price information, trade costs and trade flows. In the light of the studies conducted, it can be concluded that not all approaches used by researchers are justified in the theoretical foundations of spatial integration of markets. The main barriers to the practical verification of the occurrence, strength and changes in the spatial integration of agricultural commodity markets include the lack of full homogeneity of goods and difficulties in estimating the costs of trade.
空间市场的一体化程度是经济福利最重要的决定因素之一。然而,正确定义这一概念并选择适当的分析方法是重要的。因此,本研究的目的是比较和评估测量农产品市场空间整合现象的方法概念。在文献综述的基础上,本文提出了商品市场整合的理论前提和定义,以及评估商品市场空间整合的主要方法。在讨论它们时,提请注意它们在理论概念方面的特点,以及根据现有统计资料在商品农业市场上实际应用的可能性。空间一体化的评价可以基于价格信息、贸易成本和贸易流量。根据所进行的研究,可以得出结论,并非所有研究人员使用的方法在市场空间整合的理论基础上都是合理的。实际核查农业商品市场空间一体化的发生、强度和变化的主要障碍包括商品缺乏充分的同质性和难以估计贸易成本。
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引用次数: 4
Farming Output, Concentration, and Market Access: Evidence from the Nineteenth Century American Railroad Expansion 农业产出、集中度和市场准入:来自19世纪美国铁路扩张的证据
Pub Date : 2020-06-10 DOI: 10.2139/ssrn.3688769
J. Chan
I examine how market access affects the output of agricultural crops and whether changes to output were driven by increasing concentration in production, using the late nineteenth American transportation network expansion as a natural experiment. I use detailed potential yield data from GAEZ-FAO as county-crop specific productivities, even for crops in which no output is produced. This allows me to estimate whether output increases from market access shocks are driven by crops in which a county has a productivity advantage. I first show that while farm output increases in counties with more market access, this does not affect the number of crops produced or their concentration in output. I find that market access does not increase more for crops in which a county has higher productivity. While I do find evidence that access to counties with lower relative productivities has some positive impact on output, this effect is not economically large. I conclude, based on this and supporting evidence, that much of market access’s impact on agricultural output comes from increased allocation of resources into production and not production concentration, as counties get larger in population.
我研究了市场准入如何影响农作物的产量,以及产量的变化是否由生产集中度的提高所驱动,使用19世纪末美国运输网络的扩张作为一个自然实验。我使用GAEZ-FAO提供的详细潜在产量数据作为各县作物的具体生产率,即使是不生产的作物。这使我能够估计市场准入冲击带来的产量增长是否由一个国家具有生产力优势的作物驱动。我首先表明,虽然在市场准入更多的县,农业产出增加了,但这并不影响生产的作物数量或它们在产出中的集中程度。我发现,一个国家的作物产量越高,市场准入并不会增加得越多。虽然我确实找到证据表明,进入相对生产率较低的国家对产出有一定的积极影响,但这种影响在经济上并不大。基于这一点和支持性证据,我得出结论,市场准入对农业产出的影响在很大程度上来自于随着县人口增加而增加的生产资源配置,而不是生产集中度。
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引用次数: 1
Como salvar a Amazônia: por que a floresta de pé vale mais do que derrubada (How to Save the Amazon: Reasons Why the Standing Forest Has More Value Than Cut Down) How to Save the Amazon:为什么Standing Forest比砍伐更有价值(How to Save the Amazon:为什么Standing Forest比砍伐更有价值)
Pub Date : 2020-06-05 DOI: 10.12957/rdc.2020.50980
Luís Roberto Barroso, Patrícia Perrone Campos Mello
O presente artigo expoe a importância da Amazonia no ecossistema global, o recuo e o avanco do desmatamento da floresta situada em territorio brasileiro, assim como a dinâmica da escalada dos crimes ambientais, com destaque para a extracao ilegal de madeira, a grilagem de terras e o garimpo nao autorizado, inclusive em reservas indigenas. O texto aponta as politicas publicas governamentais que tiveram sucesso em conter a destruicao da floresta e o retrocesso que sofreram nos ultimos tempos. Na parte final, sao descritos os modelos de exploracao da floresta adotados ate aqui, com limitados resultados economicos e sociais, e apresenta-se o modelo alternativo que vem sendo proposto, combinando a Quarta Revolucao Industrial com a bioeconomia da floresta. Apresentam-se, ainda, as contribuicoes que os atores internacionais podem oferecer a preservacao da floresta, atraves de financiamento (REDD+), bem como da formulacao de exigencias dos mercados consumidores e financiadores das atividades desenvolvidas na Amazonia Legal.
本文expoe亚马逊在全球生态系统的重要性,和之前的后座力的森林砍伐森林位于巴西境内,环境犯罪的动态升级,特别是非法原木extracao抓着土地和未经授权的阵营,包括在印度储备。本文指出了政府的公共政策,这些政策成功地遏制了森林的破坏和最近遭受的挫折。最后,描述了迄今为止所采用的森林开发模型,但经济和社会效果有限,并提出了将第四次工业革命与森林生物经济相结合的替代模型。它还提出了国际行动者可以通过融资(REDD+)为保护森林作出的贡献,以及制定消费者市场的要求和在合法亚马逊开展的活动的资助者。
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引用次数: 2
Simulasi POACE pada budidaya pertanian dengan metode hidoponik (POACE Simulation in Agricultural Cultivation Using the Hydroponic Method)
Pub Date : 2020-06-03 DOI: 10.2139/ssrn.3617944
Asep Lukmanul
Indonesian abstract: Perkembangan teknologi dalam bidang pertanian dari tahun ketahun semakin pesat, sehingga masyarakat khususnya petani sangat tertinggal dalam memanfaatkan kemajuan teknologi serta tidak akan memperoleh keuntungan yang maksimal dari kegiatan usaha yang dilakukannya. Salah satu teknologi yang layak disebarluaskan adalah teknologi hidroponik, hal ini dikarenakan semakin langkanya lahan pertanian akibat dari banyaknya sektor industri dan jasa, sehingga kegiatan usaha pertanian konvensial semakin tidak kompetitif karena tingginya harga lahan. Teknologi budidaya pertanian dengan sistem hidroponik diharapkan menjadi salah satu alternatif bagi masyarakat yang mempunyai lahan atau pekarangan terbatas, sehingga dapat dijadikan sebagai sumber penghasilan yang memadai, dengan mengetahui cara memanfaatkan lahan yang sempit di pekarangan rumah dapat meningkatkan pendapatan rumah, dan meningkatkan pemanfaatan lahan pekarangan. Hidroponik adalah suatu metode bercocok tanam tanpa menggunakan media tanah, melainkan dengan menggunakan larutan mineral bernutrisi atau bahan lainnya yang mengandung unsur hara seperti sabut kelapa, serat mineral, pasir, pecahan batu bata, serbuk kayu, dan lain-lain sebagai pengganti media. English abstract: The development of technology in agriculture has been increasing rapidly so that people, especially farmers, are lagging behind in utilizing technological advancements and will not get the maximum benefit from their business activities. One technology that is feasible to disseminate is hydroponic technology, this is due to the scarcity of agricultural land due to the large number of industrial and service sectors, so that conventional agricultural business activities are increasingly un-competitive due to high land prices. Agricultural cultivation technology with a hydroponic system is expected to be an alternative for people who have limited land or yards, so that it can be used as an adequate source of income, knowing how to use narrow land in the home yard can increase home income, and increase the use of the plot. Hydroponics is a method of farming without using soil media, but by using nutrient mineral solutions or other materials that contain nutrients such as coconut fiber, mineral fibers, sand, broken bricks, sawdust, and others as a substitute for media.
印度尼西亚:农业技术的发展速度正在加快,尤其是农民,在利用技术进步方面远远落后,没有从他们的商业活动中获得最大的利润。水培技术是一种有价值的传播技术,这是由于由于工业化和服务部门的过度短缺,传统农业活动由于地价高而变得没有竞争力。水培养殖技术被期望成为拥有有限土地或后院的社会的另一种选择,从而提供足够的收入来源,了解如何利用车道上的小块土地可以增加家庭收入,改善土地利用。水培是一种不使用土壤介质的种植方法,而是使用含营养成分的矿物质溶液,如椰子壳、矿物纤维、沙子、砖块、木屑和其他代替土壤的物质。英语抽象:农业技术的发展是快速增长的,所以人们,尤其是farmers,隐藏在技术先进的背景下,不会从他们的商业活动中获得最大的利益。一种水晶体技术正在提炼,这一技术正以水晶体技术的形式存在,这一技术正以大型工业和服务部门的数量存在,因此这种农业活动的限制正在增加,无法强迫地奖励高土地的价格。农业技术耕耘with a一点hydroponic系统是to be an另类for people who have limited)土地或码,所以它可以成为美国过去一个adequate源代码的收入,知道如何用《码可以增加家狭窄的土地收入,和增加利用》情节。水培学是一种不使用介质的药理方法,但通过利用矿物养料或其他物质来代替介质、矿物纤维、沙子、断砖、棕榈尘和其他媒介的替代品。
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引用次数: 1
Evaluating National Agriculture Insurance Scheme (NAIS) and (Modified) NAIS 评估国家农业保险计划(NAIS)和(修改的)国家农业保险计划
Pub Date : 2020-06-02 DOI: 10.2139/ssrn.3656554
Saharsh Poddar
This is an article that surveys the need, pros & cons, and performance of crop insurance in India, and more specifically NAIS, MNAIS, and Pradhan Mantri Fasal Bima Yojna. The article will begin by discussing the need for NAIS and the design of policy. After which, we will provide the shortcomings and policy suggestions to overcome the same. Finally, the article will conclude by linking the need for crop insurance in the context of rural credit markets.
这是一篇调查需求,优点和;缺点,以及印度农作物保险的表现,更具体地说,是NAIS, MNAIS和Pradhan Mantri Fasal Bima Yojna。本文将首先讨论NAIS的需求和政策设计。在此之后,我们将提供缺点和克服这些缺点的政策建议。最后,本文将通过在农村信贷市场背景下联系农作物保险需求来结束本文。
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引用次数: 0
Staying dry on Spanish wine: the rejection of the 1905 Spanish-Italian trade agreement (Updated May 2020) 不喝西班牙葡萄酒:1905年西班牙-意大利贸易协定被否决(2020年5月更新)
Pub Date : 2020-05-26 DOI: 10.2139/ssrn.3468196
Jacopo Timini
After a long debate on wine import tariffs, the Italian Parliament rejected the Spanish-Italian trade agreement on 17 December 1905. This decision left Spain and Italy without a bilateral trade treaty for an entire decade. In the literature, broader political issues and local interests are alternatively indicated as the main drivers of the rejection. Based on a new database which collects economic and political variables (including MPs personal features) and using a probit model, this paper provides a quantitative analysis of the vote. Results show that constituency interests had a role in determining the result of the vote on the trade treaty. Moreover, constituency interests were also important for the “vote switchers”, i.e. those MPs that supported the overall government policy stance in the first round, but opposed the Spanish-Italian trade agreement in the second.
在对葡萄酒进口关税进行了长时间的辩论后,意大利议会于1905年12月17日否决了西班牙-意大利贸易协定。这一决定使得西班牙和意大利整整十年都没有签订双边贸易条约。在文献中,更广泛的政治问题和地方利益被交替地指出是拒绝的主要驱动因素。基于一个收集经济和政治变量(包括议员个人特征)的新数据库,并使用probit模型,本文对投票进行了定量分析。结果表明,选民利益对贸易协定的投票结果起着决定作用。此外,选区利益对“投票转换者”也很重要,即那些在第一轮投票中支持政府整体政策立场,但在第二轮投票中反对西班牙-意大利贸易协定的议员。
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引用次数: 8
期刊
Agricultural & Natural Resource Economics eJournal
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