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To investigate the dynamic complexity of chain-to-chain output decisions in a closed-loop supply chain system of cross-border e-commerce (CBEC), this study decomposes the system into four product–market (PM) chains, based on the e-commerce platform's information-sharing strategy and the manufacturer's selected logistics mode (direct mail or bonded warehouse). By combining game theory with complex systems theory, discrete dynamic models for output competition among PM chains under four scenarios are constructed. The Nash equilibrium solution and stability conditions of the models are derived according to the principles of nonlinear dynamics. The stability of the model under the four scenarios, as well as the impacts of the initial output level and comprehensive tax rates on the stability and stability control of the system, are analyzed using numerical simulation methods. Our findings suggest that maintaining system stability requires controlling the initial output levels, the output adjustment speeds, and tariff rates to remain within specific thresholds. When these thresholds are exceeded, the entropy value of the model increases, and the system outputs decisions to enter a chaotic or uncontrollable state via period-doubling bifurcations. When the output adjustment speed of the four PM chains is high, the direct-mail logistics mode exhibits greater stability. Furthermore, under increased tariff rates for CBEC, the bonded warehouse mode has a stronger ability to maintain stability in system output decisions. Conversely, when the general import tax rate increases, the direct-mail mode demonstrates better stability. Regardless of the logistics mode, the information-sharing strategy can enhance the stability of system output decisions, while increased e-commerce platform commission rates tend to reduce stability. Interestingly, the use of a non-information-sharing strategy and the direct-mail logistics mode may be more conducive to increasing the profit levels of overseas manufacturers. Finally, the delayed feedback control method can effectively reduce the entropy value, suppress chaotic phenomena in the system, and restore stability to output decisions from a fluctuating state. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper investigates corruption in Eastern Europe and Central Asia. Using World Bank’s BEEPS IV and BEEPS V surveys, we investigate the degree of corruption in these countries for different industries. We focus on the manufacturing sector, the services sector, and the core sector, and focus on corruption related to customs/imports, courts, and taxes/tax collection. We find that the overall degree of corruption for all three sectors is somewhere between “seldom” and “never”. Our results show that, for all three sectors, the degree of corruption is the highest in taxes/tax collection and the lowest in courts. Again, for all three sectors, shareholding firms with shares traded in the stock market and limited partnerships suffer the most. While for the manufacturing and services sectors, larger firms suffer the most, for the core sector, medium-sized firms suffer the most. When we compare the manufacturing sector to the other sectors, we find that while the overall level of corruption is similar in the manufacturing sector and the other sectors, manufacturers face a higher degree of corruption in transactions related to customs/imports and taxes/tax collection when compared to the other sectors. We do not find any significant difference between the manufacturing sector and the other sectors with respect to the degree of corruption related to courts. Overall, our findings indicate that policymakers in the region need to protect manufacturers from requests/demands for additional payments or gifts by customs authorities and/or by tax collectors and auditors. [ABSTRACT FROM AUTHOR]

This scientific paper provide an analytical study of Algeria's balance of trade from 2014 to 2023, exposing the strategies used by the state to achieve balance, along with describing the import and export structure. Notably, almost 90% of Algeria's income comes from fuel exports, given that there is a deficit in the trade balance during the majority of the research years, even the surplus achieved over the last three years is the result of fuel exports. The State's fiscal policy, which aims to encourage core sectors and export-oriented industries on the one hand, is part of its effort to boost non-hydrocarbon exports and shift away from the rentier economy and its initiatives to, among other ways, foster an entrepreneurial culture, support regional manufacturing, diversify the economy, attain self-sufficiency, and lower import costs. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

It is well known that a consumer price-neutral reform of consumption taxes and import tariffs is welfare-improving. This paper shows that such price controls are inferior to quantity controls in terms of welfare improvement. The paper next turns to a comparison of different abatement strategies. Whether or not policy changes should fix private abatement or public abatement relates to the level of earmarking, and depends on the relationship between private production and public abatement. There are cases in which increased public abatement only improves welfare by more than both increased private and public abatement together. The paper recommends that environmental earmarking in the form of public abatement should be delivered to cushion price hikes and sustain private energy consumption. [ABSTRACT FROM AUTHOR]

The study investigates the conditioning effect of institutions in the relationship between trade openness and poverty reduction in Sub-Saharan African economies. Employing generalized method of moments, it was revealed that institutions influence the relationship between trade openness and poverty reduction in SSA. Thus, to reduce poverty in the region, SSA economies must first start by opening their economies to international trade. This could be achieved by reducing import and export taxes, focusing more on exporting value-added products and providing relevant training and information for importers and exporters. However, such attempts will be more fruitful in the presence of sound institutions. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Nations attempt to attract major enterprises to their territories by implementing lower tax rates while simultaneously enhancing tax collection efficiency within their jurisdictional boundaries. In this study, we scrutinize the correlation between the Baltic countries' tax systems and the levels of the shadow economy inherent to their respective economic landscapes. Our analysis indicates that tax reform can substantially influence diminishing the corporate shadow economy within a society. More specifically, our research delves into how economic growth can mitigate the corporate shadow economy, primarily driven by shifts in tax collections within Lithuania. Utilizing quarterly data from 2002 to 2022, we use panel regression and causality analyses as the overall analytical approach. The analyses uncover a complex relationship between various effective taxes and the extent of the shadow economy. Notably, we find that while an increase in the effective income tax rate is associated with a growing shadow economy, an uptick in the effective corporate income tax rate has the opposite effect, reducing its scale. Additionally, a rise in the effective VAT rate is linked to an expanded shadow economy. However, the influence of these effective taxes on imports has limited significance in regulating the scope of the shadow economy, likely due to increased tax evasion incentives. Overall, this study contributes to our understanding of how tax reform can impact the shadow economy and underscores the need for more comprehensive strategies to address this issue. [ABSTRACT FROM AUTHOR]

The article focuses on the interpretation of tax invoicing rules in relation to German tax laws, particularly section 24 Abs. 1 of Umsatzsteuergesetz (UStG), German Value Added Tax Act, considering various legal provisions and court decisions. Topics include the treatment of tax invoicing when there is a transfer of assets due to dissolution of a partnership, the applicability of average tax rate taxation, and the treatment of transactions not subject to specific tax provisions.

The article focuses on the interpretation of Art. 30, Art. 60, and Art. 71 Abs. 1 Subpara. 2 of the VAT Directive in a case involving the illegal import of cigarettes into the EU. Topics include the conflict between national regulations referring to the Union Customs Code and the VAT Directive, the application of Art. 215 Abs. 4 of the Customs Code to determine the place of origin of import VAT, and the relevance of the territorial principle in allocating revenues from import VAT.

Carbon border adjustment mechanism aims to level the playing field and reduce carbon leakage through import taxes and/or export subsidies based on the carbon content for products from countries with different levels of carbon policy stringency. The introduction of an EU carbon border adjustment mechanism (CBAM) has triggered a lively debate on its potential impacts, especially among developing countries. In fact, introducing CBAM is not a new idea; researchers in fields of economics and law have investigated this policy over the last decade. Against this backdrop, this study conducts a literature review of the most recent economic studies of CBAM and provides an exhaustive synthesis of this literature. We employ the so-called 'Preferred Reporting Items for Systematic Reviews and Meta-Analysis' approach (PRISMA), which includes an exhaustive screening of studies. Specifically, we identified 97 relevant studies on CBAM from 2004 to 31 August 2021, and conducted descriptive and content analysis of these. Our content analysis highlights the potential impacts of CBAM in terms of its effectiveness across 3 policy objectives: protecting fair competition; reducing carbon leakage; and limiting global welfare costs. We synthesize findings on how policy design and characteristics of an economy lead to different levels and types of effectiveness of a CBAM, and we contrast alternative policy designs across various objectives. Armed with this systematic review of the literature, we spell out insights and challenges in formulating effective CBAM polices. This review thus offers evidenced-based guidance for the policy design of a CBAM and a foundation for further research. There is no one-size-fits-all approach to design and implement CBAM to tackle competitiveness and carbon leakage; policy design and characteristics of the economy matter. According to the effectiveness of CBAM across the 3 policy objectives, alternative policy designs should account for the coverage of trade, of sector(s), and also the means to determine carbon content of traded commodities, the use of revenues collected through CBAM, and the adjustment price. In formulating sound CBAM policies, competitiveness, carbon leakage and welfare evaluation are central economic concerns; however, consistency with the latest international climate policy architecture and fairness issues should also be addressed. [ABSTRACT FROM AUTHOR]

In this study, we used the gravity model to identify factors affecting Vietnam's tuna exports to major import markets, including the United States, Canada, Japan and European countries, and then to find the solutions with sufficient scientific and practical basis to promote the development of the tuna export industry in the future. This research'results show that an increase in factors including domestic tuna production, exchange rates, population of the importing country and geographical distance leads to increase the scale of Vietnam' tuna exports, with the exchange rate playing the most important role, while the import tax rate is the significant barrier that reduces Vietnam's tuna exports. In order to develop the tuna export sustainably in the future, Vietnam must maintain tight control over the domestic tuna resources, avoid overexploitation, and instead focus on enhancing product quality. Furthermore, it is critical to focus on satisfying the conditions of commitments in signed free trade agreements, actively analyzing the market and paying attention to trade promotion policies, growing trade connections with importing countries. [ABSTRACT FROM AUTHOR]

After residence in Alexandria in the 20s BC, Strabo describes early imperial Egypt in Book 17 of his Geography. This paper explains Strabo's contemporary focus, and his reactions to earlier accounts, including Herodotus Book 2. As a Hellenistic Greek writing after Actium, Strabo describes Ptolemaic changes, but promotes a more recent pro-imperial reading of the country. He rates the last Ptolemies as corrupt and venal, placing a positive focus on the economic measures of the Roman prefects, and their military control. His travels up the Nile with the prefect enable him to support Augustan claims to have corrected Ptolemaic abuses, and to have ensured the prosperity of the country. He outlines Egypt's broader role in the region, and Augustan measures to bring goods from India and Arabia via the Red Sea through the Egyptian desert to Coptos and Alexandria, thus optimizing Roman revenues through import and export taxes. [ABSTRACT FROM AUTHOR]

The article focuses on whether a company, which acted as an indirect customs representative for imported goods, is entitled to deduct the import value-added tax (VAT) as input VAT. It revolves around whether this company, which provided customs clearance and transportation services and did not use the imported goods for its own taxable transactions, can claim a deduction for the import VAT.

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The prevalence of internal combustion engine vehicle (ICEV) fleets globally has resulted in various environmental issues, such as the emissions of greenhouse gases, reliance on imported petroleum products, significant degradation of air quality, and adverse health impacts on people. To address these challenges, the adoption of electric vehicles (EVs) is viewed as a sustainable solution. This study analyzed the Total Cost of Ownership (TCO) of EVs in sub-Saharan Africa to determine if they are viable options for consumers from Tanzania. Contrary to previous studies on the competitive position of EVs that focused on Europe, Asia, and other regions with high EV diffusion, and are more advanced in terms of EV manufacturing capacity and promoting policies, this study focused on Tanzania, a country with low EV diffusion and no EV manufacturing capacity. We compared the economics of electric cars and electric two-wheelers (e2Ws) and their ICE counterparts. The findings show that the TCO per km of electric cars is higher than that of their ICE car counterparts, while the TCO of e2W was less than that of their petroleum counterparts. Importing taxes charged to all vehicles imported into the country significantly hike the upfront cost of EVs. For electric cars, particularly battery electric vehicles, to reach TCO parity with ICE car counterparts, the current import taxes have to be reduced by 40% or more, which is equivalent to removing all import duty or value-added taxes. In this regard, electric cars are still not economically viable for Tanzanian automotive consumers, unless economic incentives are introduced. With EVs being in the early stage in the country, it is recommended to start by promoting e2Ws, which are economically viable for many consumers in the Tanzanian context. • Taxes charged to the vehicles imported into the country significantly hike the upfront cost of EVs. • The electric 2Ws are economically viable to Tanzanian consumers. • The electric cars are still not economically viable to Tanzanian consumers unless tax incentives are introduced. [ABSTRACT FROM AUTHOR]

Introduction: Due to its large production in Indonesia, cocoa beans have the potential to be one of the commodities that can increase state revenue, as they provide higher value-added than unprocessed cocoa beans. Domestic cocoa bean output has not been able to meet the needs of the domestic cocoa processing industry; hence cocoa bean imports have increased year after year. On the other hand, domestic processed cocoa producers must incur a significant tax burden to import cocoa beans. Finally, the total tax paid in the cocoa industry is substantial. It also makes domestic processed cocoa goods unable to compete with imported products. Background Problems: This study analyzes the tax policies' effects on the cocoa industry's local-oriented and export-oriented business processes. Novelty: This study provides critical insights into a comprehensive overview of tax policy on the processes of the cocoa business, whereas previous studies only addressed tax policies in one area of the cocoa industry, either the upstream, intermediate, or downstream sectors. Research Methods: This study applied a qualitative approach and collected the data through a literature study and in-depth interviews. Results: The findings revealed that tax policies on the local-oriented and export-oriented business processes of cocoa vary. The export-oriented downstream cocoa industry can utilize the facilities of a bonded zone, where the tax policy differs from that of a non-bonded zone. Conclusions: There are differences in the tax policies for cocoa's local and export-oriented business processes. The main issue for the localoriented business processes is VAT. The imposition of VAT on cocoa beans is ultimately detrimental to farmers. [ABSTRACT FROM AUTHOR]

Copyright of Anáhuac Journal is the property of Universidad Anahuac del Sur S.C. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

From 1 July 2021, new rules for value-added tax (VAT) on imports of postal and courier items entered into force in the member states of the European Union (EU). With the changes in the tax legislation of the member states, two thresholds for VAT taxation of postal and courier items from third countries have been introduced: the first for goods less than or equal to EUR150 and the second for goods above EUR150. These goods are subject to distance sale (i.e. internet sales to individuals in the EU) and are with a natural person. Three types of customs clearance are now possible for shipments in the first threshold — a standard declaration procedure, a special regime for declaration with deferred payment of import tax, and an Import One-Stop-Shop scheme (IOSS). These options greatly facilitate both importers and customs authorities, but at the same time, they create some new challenges for customs authorities, which need to be addressed. The customs formalities currently in force do not sufficiently cover the risks of fraud and error, as full physical control of these consignments is not possible. The Republic of Bulgaria is a relatively small market in the global online trade of low-value shipments, but the application of the new regulations shows certain trends in the processing of these shipments. [ABSTRACT FROM AUTHOR]

We investigate the effect of import duty, import excise and import value‐added taxes (VAT) on Malawi's import prices, values and volumes in trading with Africa. We find that import taxes increase import prices, with import VAT having the largest impact. Import duties lead to higher import values, but by a much smaller extent and import duties and VAT have a positive relationship with import quantities from COMESA while a negative one with SADC countries. In relation to AfCFTA, an increase in relative market access increases the probability of a product being from an African country, while high import duties decrease the probability of Malawian importers trading with other African countries. The presence of import VAT further reduce these odds. Zero tariffs in the AfCFTA may only increase intra‐African trade marginally. Other policies on market access and other import taxes need to be assessed, while accounting for potential fiscal implications. [ABSTRACT FROM AUTHOR]

The article focuses on assessment of import sales tax (EUSt) on a breach of customs law regulations in the European Union (EU). It mentions EUSt is in corresponding application of the mentioned customs regulations according to section 21 of Umsatzsteuergesetz (UStG) German Value Added Tax Act. It also mentions EUSt, lawful and does not violate the plaintiff's rights and European Parliament and Council of October 9, 2013.

• Unauthorized cross-market channel driven by tax difference between two markets is investigated. • Pricing and unauthorized strategies for a manufacturer facing unauthorized channel is studied. • An unauthorized channel can help manufacturer save import taxes and benefit manufacturer. • Manufacturer allows unauthorized channel when its impact on brand's reputation is low. • Manufacturer incurring high import taxes blocks unauthorized channel when it harms brand. Global manufacturers face a pricing dilemma: setting higher prices in foreign markets to offset import taxes may lead to unauthorized cross-border channels; while narrowing price differences between domestic and foreign markets to block these channels increases the tax burden. To address this challenge, we develop Stackelberg game models to investigate the pricing and unauthorized channel strategy for a global manufacturer. Our findings indicate that an unauthorized channel can benefit the manufacturer by providing a means to avoid import taxes and potentially increasing overall demand in the foreign market. When the impact of an unauthorized channel on brand reputation is low, the manufacturer should widen the price difference between domestic and foreign markets to allow it. Conversely, when facing high brand reputation risks, the manufacturer must consider the import tax in the foreign market. If the import tax is high, the manufacturer should narrow the price difference between domestic and foreign markets to block the unauthorized channel; otherwise, simply ignore the threat of the unauthorized channel and maintain regular prices. We also examine the effects of consumer acceptance of gray market products and import tax incentives for cross-border e-commerce. We find that an increase in the two factors enhances the manufacturer's inclination to allow an unauthorized channel. Our results remain robust across varying import tax structures, production costs, consumer valuations, and exchange rates, as well as when there are differences in market potential and consumer valuation between domestic or foreign markets. [ABSTRACT FROM AUTHOR]

The current study extends the previous literature by exploring the effects of a newly discovered driver, i.e., import taxes (as a proxy for commercial policies), on the consumption-based carbon emissions (CCO2e) for 1990Q1-2017Q4. For empirical analysis, several tests and methods, including Augmented Dickey–Fuller unit root test, Zivot–Andrews unit root test, asymmetric cointegration bound testing approach, non-linear ARDL, Wald-test, Granger causality test and wavelet quantile correlation (WQC) method are utilized. Furthermore, NARDL technique estimates reveal that contractionary commercial policy enhances the environmental quality by disrupting the detrimental effects of CCO2e. However, expansionary commercial policy escalates the environmental pollution by boosting the carbon emissions. Also, the exports and the renewable energy improve the ecological quality; however, GDP deteriorates the atmospheric quality by increasing the CCO2e. Besides, WQC method and the trivariate Granger causality test are deployed to confirm the robustness of the results. Based on the findings, some crucial policies are also recommended for sustainable and green development in Pakistan. [ABSTRACT FROM AUTHOR]

In January 1994, all member countries of the African Financial Community (CFA) devalued 50 percent of their local currency in order to regain their competitiveness on the world market and increase their exports for sustainable economic growth. Nevertheless, a common side effect of devaluation is a one-off rise in prices leading to a decline in local purchasing power and a scarcity of goods. Consequently, the policy makes it more difficult for the local population to buy or access their usual amount of cereals for consumption. Especially when staple foods account for 70-80% of the daily diet in the region. In addition, any prolonged shortage of cereals on the local market could compromise food security and lead to the common form of malnutrition known as under-nutrition. Therefore, in the absence of randomization of the treatment, a difference in difference (DID) quasiexperimental method is applied to estimate the effects of the CFA devaluation on member countries' cereal yields and food security. The findings show a slight increase of 172 kg per hectare in cereal yields in the devalued area. In addition, to assess food security, countries' food balance sheets were used to evaluate the daily per capita food supply from major cereals consumed locally. The results showed an increase in the daily supply of maize (120 kcal per capita) and rice (129 kcal per capita) in the CFA area, as confirmed in previous studies and a slight decline of the daily supply of sorghum (65 kcal per inhabitant) and millet (26 kcal per inhabitant). Other factors such as strong demand for maize imports, reduced rice import taxes and a substitution effect between millet and rice in devalued countries have contributed to the results. In conclusion, the devaluation of the CFA currency has not contributed to food insecurity. However, it has changed the basic food consumption behavior of CFA region local population with higher rice and maize consumption. [ABSTRACT FROM AUTHOR]