JournalTOCs

International Journal of Regional Development
Number of Followers: 1

This is an Open Access Journal

Open Access journal
ISSN (Online) 2373-9851
Published by Macrothink Institute

[47 journals]

On an Ongoing COVID-19 Pandemic: Is the Performance of Tax Collections
Affected'
- Authors: Mwambuli Erick; Kateta Abtwalibe
  Abstract: The study assessed the impact of COVID-19 pandemic on performance of tax collections in Tanzania. The study consisted of three predicting variables, namely corporate income tax, value added tax and excise duty that were tested on government revenue collections as the dependent variable. Our study employed explanatory design whereas causal relationship approach was used to foster information generation process. The study was conducted in Tanzania Revenue Authority (TRA) under Large Taxpayers Department (LTD) where secondary data were used covering the period of 24 months. Based on the hypotheses testing the study found that corporate income tax and value added tax have a statistically positive influence on performance of tax collections and excise duty have a statistically negative influence on performance of tax collections at 5% significant level. The study findings provide insights from a practical point of view on the government revenue process in developing countries like Tanzania, thus filling the gap in the literature review. The study findings serve as guidance to regulators and policymakers on what set of factors to review and incorporate into policy in order to foster collections of government revenue in Tanzania.
  PubDate: Fri, 20 Jan 2023 17:46:00 -080
Factors Affecting Access to Agricultural Finance in India: An Empirical
Validation from Farmers’ Perspectives
- Authors: Jaynal Uddin Ahmed; Ditalak Mpanme, Chelsea Ch. Momin, Abdullah Haider Shamsan, Kh. Devananda Singh
  Abstract: The paper is an attempt to study the factors affecting access to agricultural finance in the Peren district of Nagaland, India. Multi-stage purposive sampling technique was used to select the respondents based on criteria of financial inclusion and loan amount sanctioned. Peren district was selected purposively for the study based on a unique land-holding pattern ie., almost 90 percent of the area is privately owned. Two blocks viz, Jalukie and Athibung were selected purposively from the district under study considering their sphere in paddy production. A pre-tested structured questionnaire was used to collect the data relating to the perception of farmers from 10 villages taking 5 from each selected block. A total of 150 households (taking 15 from each village) that had accessed credit in the last one year were randomly selected. The exploratory factor analysis technique was used to retrieve the factors influencing access to agricultural finance on 20 items based on the literature review. The study retrieved 4 factors viz., institutional factor, procedural factor, infrastructural support factor, and farm-specific factor are the major determinants of agricultural finance. The findings of this research revealed that there is still a long way to go if the farmers are to access and utilize agricultural finance. The policy frameworks and reforms in the financial sector enable more outreach of the existing institutions to rural areas as well as the emergence of new players. There is a need to rethink the role of interventions in meeting the financial requirements of the farmers with a vision of self-confidence and sustained agriculture growth. In this connection, an efficient and operational financing scheme can be developed which will assist to reduce farmers’ constraints level arising from poor socio-economic shortages.
  PubDate: Thu, 19 Jan 2023 22:48:47 -080
The Nexus between Climate Change and Tourism Industry in the Island of
Crete, Greece
- Authors: John Vourdoubas
  Abstract: Climate change and tourism industry have close linkages and interconnections. The aim of the current work is the investigation of the nexus between climate change and tourism industry in the island of Crete, Greece. The impacts of climate change on the tourism industry in Crete have been studied as well as the contribution of the local tourism industry to greenhouse gas emissions. It has been indicated that climate change alters various environmental conditions affecting the island’s tourism industry while climate change-related natural hazards create damages in the local infrastructure. The tourism-related carbon emissions in Crete are in the same range with other tourism destinations while carbon emissions attributed to air-flights to and from Crete have the highest share in the overall emissions. Several actors in tourism industry should try to mitigate climate change reducing their carbon emissions while various adaptation measures should be taken in order to minimize climate change-related damages. Our results could be useful to local authorities in the design of future policies coping with climate change in Crete as well as to several actors of tourism industry who should try to minimize the undesired impacts of climate change which threatens the prosperity of their enterprises.
  PubDate: Fri, 30 Dec 2022 18:34:17 -080
Process of Import of Hybrid and Electric Cars by Individual
- Authors: Maicon Francisco Bento
  Abstract: International trade is naturally linked to globalization and sustainability stands out for demonstrating the importance of this combination, such as the use of resources with greater responsibility in a way that can prevent scarcity. In order to assess economic expansion and preserve the environment, the United Nations defined sustainable development as the ability to continue the development of society in a way that meets the needs of current generations and ensures the needs of future generations. In Brazil, the hybrid and electric car market moves at a slow speed, as the high cost and bureaucracy in imports makes it difficult to sell in the domestic market for companies and acquisitions for individuals. In this way, this research had as general objective, to analyze the procedures of the import process of hybrid and electric cars by individuals. Thus, the study carried out had as specific objectives to present an overview of the segment of the automobile industry that have propulsion from clean energy sources, to evaluate the preparatory procedures for an individual to import an electric or hybrid vehicle, in addition to verifying the import steps for a hybrid and electric vehicle and the possible costs involved. This research was carried out using the qualitative approach method and for data collection, documental research was carried out and the results were presented in a descriptive way. The sources used for the study were the websites of government agencies and international institutions, so it was possible to develop this study so that the reader has a better understanding of the topics covered. A brief approach to the international market was carried out, in addition to evaluating the future of the Brazilian market in relation to the evolution of clean energy in automobiles. There was a need in the short term in the implementation of projects for renewable energy sources, mainly encouraged by the Brazilian government, which will directly impact air quality and because Brazil has a high tax burden, it makes it difficult for multinational companies to enter invest nationally and import technology.
  PubDate: Fri, 30 Dec 2022 18:34:17 -080