Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014)

Madzivanyika, Ezera

doi:10.21511/pmf.05(1).2016.01

Cited by 6 publications

(5 citation statements)

References 2 publications

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“…Basically, the tariff of custom duty has been determined by World Trade Organization (WTO) that is called most favored nations but the reduced rate may apply if a country ratify international trade cooperation with other jurisdiction to set lower rate for certain goods that is known as preferential tariff. Another possible mechanism of reduce rate is through domestic interfere called rebates, remission and suspensions [10]. Most of the challenge in the implementation of customs duty incentives is the availability of data base system and reliable monitoring that commonly happen in developing countries but it remains as favorite policy choice [11].…”

Section: Discussion: Examining Fiscal Policies Onmentioning

confidence: 99%

Bonded Logistic Center: Policy Analysis on Perspective Supply Side Tax Policy on ShipyardIndustry

Rosdiana¹,

Inayati²,

Tambunan³

et al. 2018

Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)

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Abstract-The aim of this article is to examine government fiscal policy which establish Bonded Logistic Center (BLC) as an alternative of offering conventional fiscal incentives by using Supply-side Tax Policy perspective. This study also compares the implementation, advantages and disadvantages of conventional fiscal incentives and Bonded Logistic Centre on shipyard industry. This research occupies mix method approach. The data is collected through literature review, in-depth interview whereas then the simulation of industry transaction is occupied as quantitative aspect. The research found that based on Supply Side tax policy perspective the establishment of Bonded Logistic Centre is more efficient for the cost of taxation aspect, compare to that of conventional fiscal incentives which has to be applied on individual entity bases. In addition, establishing Bonded Logistic Centre seem more beneficial for the logistic cost aspect, administrative and bureaucracy procedures.

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Section: Discussion: Examining Fiscal Policies Onmentioning

confidence: 99%

Bonded Logistic Center: Policy Analysis on Perspective Supply Side Tax Policy on ShipyardIndustry

Rosdiana¹,

Inayati²,

Tambunan³

et al. 2018

Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)

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“…On the other hand, it allows developing countries to attract FDI and improve economic conditions such as stock market performance, manufacturing, agriculture, and other vital sectors [25]. Author [20] submitted that the target of granting tax incentives is to encourage investment opportunities, especially in a situation where the existing tax system proves to be a barrier. Beyond economic benefits, tax incentives are also used to improve social welfare in health and education.…”

Section: Intoductionmentioning

confidence: 99%

“…Determinants of FDI. Researchers and economists have widely studied the determinants of FDI flows, such as [2,4,20]. These studies found that FDI flows are influenced by market size, tax holiday, customs duty exemption, Inflation rate, Interest rate, openness rate, and political stability.…”

Section: Literature Reviewmentioning

confidence: 99%

Impact of Tax Incentives on Foreign Direct Investment Flow in Nigeria

Ibrahim

Garba

Muhammad

et al. 2022

PoS

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The growing pace of the globalisation process has triggered economic development, especially among developing nations. One of the immediate responses to this phenomenon is the increasing trend of Foreign Direct Investment flows among countries driven by some factors. This paper aimed at determining the impact of tax incentives (tax holiday and custom duty exemption) on Foreign Direct Investment inflow into Nigeria over the period 2008-2018. Using secondary data obtained from the Nigerian Investment Promotion Commission, Central Bank of Nigeria and Nigerian Customs Service, Driscoll-Kraay Standard Errors regression analysis was used via STATA version 14 to test the research hypothesis. The study's findings revealed that tax incentive has a positive and significant impact on Foreign Direct Investment inflow. Specifically, tax holiday has significant positive effect on FDI at 5% level of significance (β=0.1578; t=3.99; p<0.05) while custom duties exemption reported significant positive effect on FDI at 1% level of significance (β=0.2436; t=5.61; p<0.01). It is recommended that the government maintain and strengthen its policies on tax holidays and customs duties exemption to improve Foreign Direct Investment inflow, thereby developing the national economy.

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“…For example, Reinmuth and Geurts (1979) proposed a model that combines the results of forecasting tax revenues through a combination of the weight of different forecasts based on the building of regression values of the dependent variables from different forecasts. Madzivanyika (2016) uses regression modeling of the impact of customs duty incentives on their revenues, proving that reducing tax rates and applying other trade incentives reduce the fiscal efficiency of customs duties. Simple weather forecasts are quite common, especially in combination with expert methods (Beckett-Camarata, 2006).…”

Section: Literature Reviewmentioning

confidence: 99%

Dynamics of tax revenues in the budget of Ukraine and their forecast during the crisis period

Skorba

Pasko

Бабенко-Левада

et al. 2021

Public and Municipal Finance

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It is extremely important for the budget process to obtain accurate forecasts of potential tax revenues, especially in periods of disruption and crisis. The paper is devoted to the study of dynamics of tax revenues’ volumes in the budget of Ukraine and the forecast of their values during the crisis.The dynamics of tax revenues in the Consolidated Budget of Ukraine, studied by using randomized R|S-analysis, fractal and probabilistic analyses as well as entropy calculation based on the data on monthly tax revenues for the period 2011–2021, is anti-persistent, fractal-like and unpredictable based on parametric dependencies, simple and complex trends. The topological dimension of the lines of dynamics for tax revenues of all types of taxes is much higher than 1, and the Hirst index indicates either fractal similarity of dynamics or its chaos. The map of dissipation periods of tax revenues in Ukraine, determined on the basis of entropy calculation and periods of negative entropy production according to the dynamics of tax revenues, coincided with the periods of maximum reduction in their volumes. The most crisis periods in the formation of tax revenues are 2019–2020, for certain types of taxes – 2016–2020, but the dissipation of tax revenues is projected for 2021–2022.The comparison of the level of fractal similarity in dynamics of the volume of tax revenues and peculiarities of the dynamics of entropy and entropy production, allowed to substantiate the division of taxes into nine types, of which five were found in Ukraine.

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Customs duty incentives and their effects on customs revenue mobilization: the case of Zimbabwe (2009-2014)

Cited by 6 publications

References 2 publications

Bonded Logistic Center: Policy Analysis on Perspective Supply Side Tax Policy on ShipyardIndustry

Bonded Logistic Center: Policy Analysis on Perspective Supply Side Tax Policy on ShipyardIndustry

Impact of Tax Incentives on Foreign Direct Investment Flow in Nigeria

Dynamics of tax revenues in the budget of Ukraine and their forecast during the crisis period

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