Inclusive fiscal reform: ensuring fairness and transparency in the international tax system

Bradbury, David; O’Reilly, Pierce

doi:10.1007/s10797-018-9507-2

Cited by 17 publications

(7 citation statements)

References 10 publications

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“…These results contribute: (a) to filling the gap in the tax and consumer behaviour literature because there are no existing studies that have taken this approach, nor are there any studies that have used a sample with individuals living in a sales tax system with tax-inclusive prices with the same conceptual framework and methodological structure; (b) to demonstrate, including the fact that consumers will not only avoid tax payments (Malik & Younus, 2019;Marien & Hooghe, 2011), but also that they intended to use tax information less often when they do not have political trust; (c) to demonstrate that sales tax transparency in tax-inclusive price systems can influence consumers' intention to use this information; (d) to show that the fiscal transparency programme used in Brazil is being used by consumers and depends on a number of factors, such as Perceived Tax Knowledge. If the sample consisted of largely uneducated individuals, the results may have indicated that the programme was not being used and needed more transparency by moving with global trends, as the OECD recently put it (Bradbury &O'Reilly, 2018); and, finally (e) to demonstrate, considering that a third of the population believes that they do not pay any type of taxes, the sales tax transparency programme must be reviewed by the government.…”

Section: Resultsmentioning

confidence: 99%

The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour

Cabello¹,

Moraes²,

Watrin³

et al. 2020

CGG

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Objective: this study aimed to observe whether consumer behaviour is affected by sales tax transparency and political trust, considering the Theory of Planned Behavior model as the conceptual framework. Method: the research was conducted using a quantitative methodology, with the use of multivariate data analysis. An online survey was conducted with 323 Brazilian consumers. We used Structural Equation Modeling with the Partial Least Squares technique. Originality/relevance: the results contribute to filling in the gap in tax and consumer behavior literature, because there is no study with this approach making a connection between the tax and consumer behaviour area, and there is no study that used a sample with individuals who consume in a sales taxes system with taxinclusive price. Results: it was possible to observe that the consumer intention behavior is affected positively by Tax Transparency Attitude, Subjective Norm and Perceived Tax knowledge and negatively by Political Trust. Thus, it is possible to affirm the attitude towards fiscal transparency and political confidence influence the consumer behavior. Theoretical/Methodological contributions: other contributions were noted that: consumers not only will avoid the tax payment, but also intended to use less the tax information when they do not have political trust; and the sales tax transparency in tax-inclusive price system can influence the consumers intention to use this information. Social/management contributions: these results show that the fiscal transparency program used in Brazil is being used by the consumer and depend to some factors, as Perceived Tax knowledge.

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Section: Resultsmentioning

confidence: 99%

The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour

Cabello¹,

Moraes²,

Watrin³

et al. 2020

CGG

View full text Add to dashboard Cite

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“…Moreover, information is exchanged not only between citizens, business agents, but also with the government, which acquires new regulatory tools. The world community is most interested in digitalizing tax data, which, firstly, allows "to exchange of taxpayer information", secondly, "to provide policymakers with more domestic tax policy options and recommendations on how tax systems can be better designed to achieve inclusive growth" [26], third, reduce the number of tax offenses [27]. In the field of digitalization of public finance in Russia, it is necessary to note the work of the State Integrated Information System for public finance management "Electronic Budget".…”

Section: Results Of the Studymentioning

confidence: 99%

Approaches to the regulation of the development of digitalization of finance in the regional economy

Dolganova¹,

Istomina²,

Terentieva³

2019

Proceedings of the 1st International Scientific Conference "Modern Management Trends and the Digital Economy: From Regional Dev

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The article presents the results of a study on the need for the development of integrated state regulation of digitalization processes. The authors explore actual trends of digitalization of economic processes in the context of economic branches; systematizing scientific statements about the benefits of digital technology; summarize the existing practices of digital processes regulation in Russian Federation at the state level; reveal the specifics of the development of digitalization in the region of the Federation in terms of legal regulation, financing methods and tools to stimulate the development of digitalization. On the basis of the conducted research, there were identified shortcomings in the legal framework for digitalization at the federal and regional levels, to eliminate which the authors justify the need to form financial instruments to stimulate the development of the subsidiary responsibility of the Federation and regions; development of public-private partnerships to stimulate the necessary processes at small and medium enterprises; improving regulations and implementation practices of participatory budgeting to ensure citizen participation in the implementation of the budget process through the use of digital technologies.

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“…Profit shifting to tax havens to avoid taxes by multinationals has been increasingly reported, which causes billions of tax revenue losses for higher tax economies. To tackle tax avoidance, OECD/G20 IFBEPS provides 15 actions for 135 countries and jurisdictions to ensure that profits are taxed where the profits are generated (Bradbury and O'Reilly, 2018). This variable is measured by a dummy that whether a host country participated in the IFBEPS by the end of a corresponding year (1 = Yes and 0 = No).…”

Section: Methodsmentioning

confidence: 99%

International tax competition and foreign direct investment in the Asia–Pacific region: a panel data analysis

2020

JPBAFM

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PurposeThe purpose of this study is to investigate how a country's competitive tax policy influences its inward foreign direct investments (FDI) in the Asia–Pacific region, even when given particular constraints (e.g., population, public governance, skilled labor, and so on) exist.Design/methodology/approachThe paper uses the system GMM estimation approach to test the hypothesis. Data on FDI, corporate income tax, and various confounding factors were drawn from Ernst and Young's worldwide corporate tax guide, the World Bank, and other sources to create a panel of 28 economies over the period 2000–2016.FindingsThe present research confirms the negative association between corporate income tax (CIT) and FDI inflows. The effects of other confounding factors on FDI net inflows are also supported (e.g., connectivity, GDP per capita, population, skilled labor, and trade openness). Our results support the argument that foreign investments may be more sensitive to CIT. Therefore, CIT is an effective indicator to observe international tax competition.Originality/valueThe present research uses rich data on statutory CIT and other economic and public governance factors to investigate the relationship between tax competition and FDI inflows in the Asia–Pacific region. The findings add important supplements to the nuanced understanding of the political-economic dynamics in this region, especially when cut-throat tax competition, trade tensions, and stagnant economic growth have been key challenges for global economies.

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Inclusive fiscal reform: ensuring fairness and transparency in the international tax system

Cited by 17 publications

References 10 publications

The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour

The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour

Approaches to the regulation of the development of digitalization of finance in the regional economy

International tax competition and foreign direct investment in the Asia–Pacific region: a panel data analysis

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