Rrl.docx

Lin, Z. (2013). VAT replacing business tax: A major tax reform in China. Int'l Tax J., 39, 17. -The article presents information on reforms related to value added tax (VAT) in China, which have been brought in order to expand VAT to service industries -*TAX reform *VALUE-added tax *SERVICE industries *MANUFACTURING industries *BUSINESS tax *TRANSPORTATION industry *TELECOMMUNICATION - It states VAT to be levied for manufacturing and merchandising industries while business tax (BT) for transportation and telecommunication industry. It discusses major problems associated with Tax reform of 1994 including VAT being restricted to production-type VAT and service industries being levied by BT.

Hufbauer, G. C., & Wong, W. F. (2011). Corporate Tax Reform for a New Century. Policy Brief, (11-2). Objectives Themes/ variables Methods Findings Manasan, R. G. (2017). Assesment of the 2017 tax reform for acceleration and inclusion. Philippine Institute for Development Studies -This paper aims to provide a comparative assessment of HB 4774, HB 5636 and SB 1408 in terms of the distribution of the tax burden across income groups, economic incentives on affected sectors, national government revenues, and likely impact on tax compliance. -Keywords: tax reform, personal income tax, value-added tax, excise tax, sugar-sweetened beverages, tax progressivity/ regressivity, Reynolds-Smolensky index, tax compliance, negative externality -longitudinal and experimental vs cross-sectional studies -need for compensatory transfers to protect those who are most negatively affected by the TRAIN, e.g., the poorest two or poorest four deciles, through targeted subsidies for 3-4 years, a longer period than that proposed under HB 4774 and SB 1408, given the phasing of the reform. The size of the targeted subsidies that will be required to help the poorer deciles cope with adverse impact of the TRAIN is estimated to range from about PhP 350 per month for the poorest decile to about PhP 450 per month for households belonging to deciles 2-4. Fabricio, R. F. Delane, B. (2012) Effect of factors related to merchandising on retail sales. RAE: Journal of Business Administration, Vol. 52 Issue 6, p628-642. -This paper investigates the effects of merchandising factors on retail sales. The study was carried out in two types of stores: experimental - where merchandising factors were employed, and control - where the design features of merchandising remained unchanged. -* MERCHANDISING * RETAIL industry * ENVIRONMENTAL psychology

* PURCHASING * MARKETING * INDUSTRIAL management -Experiment -The analysis of the results confirmed the income effect. The increase in revenue can be an indicator that merchandising factors have an influence on the consumer's store choice criteria and his / her behavior within a given sales environment. Vegh, C. A., and Vuletin, G. (2015). How is tax policy conducted over the business cycle? American Economic Journal: Economic Policy, 7, 327-70. -about the cyclical behavior of tax rates (as opposed to tax revenues, which are endogenous to the business cycle and, hence, cannot shed light on the cyclicality of tax policy) -statistical and econometric methods -We find that tax policy is acyclical in industrial countries but mostly pro cyclical in developing countries. Bibliography Fabricio, R. F. Delane, B. (2012) Effect of factors related to merchandisin g on retail sales. RAE: Journal of Business Administration, Vol. 52 Issue 6, p628-642.

Objectives This paper investigates the effects of merchandisi ng factors on retail sales. The study was carried out in two types of stores: experimental where merchandising fact ors were employed, and control - where the design features of merchandising remained unchanged.

Variables merchandising , retail industry, environmental psychology, purchasing, marketing, and industrial management

Methods Experime nt

Findings The analysis of the results confirmed the income effect. The increase in revenue can be an indicator that merchandising fa ctors have an influence on the consumer's store choice criteria and his / her behavior within a given sales environment.

Manasan, R. G. (2017). Assesment of the 2017 tax reform for acceleration and inclusion. Philippine Institute for Development Studies

This paper aims to provide a comparative assessment of HB 4774, HB 5636 and SB 1408 in terms of the distribution of the tax burden across income groups, economic incentives on affected sectors, national government revenues, and likely impact on tax compliance.

tax reform, personal income tax, value-added tax, excise tax, sugarsweetened beverages, tax progressivity/ regressivity, ReynoldsSmolensky index, tax compliance, negative externality

longitudin al and experime ntal vs crosssectional studies

The need for compensatory transfers to protect those who are most negatively affected by the TRAIN, e.g., the poorest two or poorest four deciles, through targeted subsidies for 3-4 years, a longer period than that proposed under HB 4774 and SB 1408, given the phasing of the reform. The size of the targeted subsidies that will be required to help the poorer deciles cope with adverse impact of the TRAIN is estimated to range from about PhP 350

Lin, Z. (2013). VAT replacing business tax: A major tax reform in China. Int'l Tax J., 39, 17.

The article presents information on reforms related to value added tax (VAT) in China, which have been brought in order to expand VAT to service industries

tax reform, value-added tax, service industries, manufacturing industries, business tax, transportation industry, and telecommunic ation

Vegh, C. A., and Vuletin, G. (2015). How is tax policy conducted over the business cycle? American Economic Journal: Economic Policy, 7, 32770. Tran-Nam, B., & Glover, J. (2002). Tax reform in Australia: Impacts of tax compliance costs on small business. J. Austl. Tax'n, 5, 338.

It is about the cyclical behavior of tax rates (as opposed to tax revenues, which are endogenous to the business cycle and, hence, cannot shed light on the cyclicality of tax policy)

The article explores the Ralph Review’s assumption that the unfavourable effect of tax reforms on small business has been adequately counterbalanced by reduced taxation compliance costs.

Small Business, Legal Simplicity vs Economic Simplicity, Business Taxpayer Compliance Costs Versus Social Compliance Costs

Boatsman, J. R., Gupta, S., & Weaver, C. D.

This study examines whether firms' advantage from lower explicit taxes

implicit taxes, competitive

statistical and economet ric methods

Data Collection Strategy, Research Methodol ogy Meeting, Question naire & Log Book Design, In-Field “Face-toFace” Interview s Sample Selection

per month for the poorest decile to about PhP 450 per month for households belonging to deciles 2-4 It states VAT to be levied for manufacturing and merchandising industries while business tax (BT) for transportation and telecommunication industry. It discusses major problems associated with Tax reform of 1994 including VAT being restricted to production-type VAT and service industries being levied by BT. They found that tax policy is a cyclical in industrial countries but mostly pro cyclical in developing countries.

Research suggests that, even after offsetting benefits, compliance costs associated with tax reform continue to be regressive for small business. Further “fine-tuning” of tax legislation will be necessary if effectively simplified and reduced small business compliance costs are to be achieved. aggressive tax management, like many other behaviors,

(2002). Tax management, sustainable competitive advantage, and the effects of tax reform. Sustaina ble Competitive Advantage, and the Effects of Tax Reform (August 2002).

(tax management) is mitigated by lower pre-tax incomes (implicit taxes) and whether this advantage creates sustainable competitive advantage

Vaja, M. B. R. (2005). Retail management.

Lopez, M. O. (2019). Financial Stability of Microenterprises . International Journal of Recent Innovations in Academic Research, 3(2), 9-24.

the researcher analysed the financial stability of microenterprises in the city of Sto. Tomas, Batangas, Philippines in terms of capital adequacy, asset quality, management, earnings ability and liquidity

Oqlu, N. S. B. (2019). THE EFFECTIVE

The article reveals the essence and importance of

advantage, tax reform

and Sample Profile

Retail Management, Factors Influencing Retail Management, Career Opportunities Are Available in Retailing, Need for Retail Management, Retail Management In India : Financial Descriptiv Stability, e method Microenterpris es, CAMEL Rating System, Capital Adequacy, Asset Quality, Management, Earnings Ability, Liquidity.

academic entrepreneurs

analysis

tends not to yield a sustainable competitive advantage. Rather, frictions in "unwinding" implicit taxes seemingly result in a short-term competitive disadvantage following tax reform aimed at leveling the explicit tax playing field.

The researchers found out that majority of microenterprises are sole proprietorship, engaged in merchandising business, having 1 to two employees and operating for 1 to 3 years. The level of financial stability of microenterprises is stable and the number of employees has a significant difference on the level of financial stability The issues of improving the

MANAGEMENT WAYS OF ECONOMIC STABILITY OF ENTERPRISES. Economic and Social Development: Book of Proceedings, 547-551.

academic entrepreneurship as an important factor in sustainable economic development.The emphasis was placed on the growing role of academic entrepreneurship in all academic personnel and in all economic subjects of innovation activity.

hip commercializa tion of innovations, small innovative enterprise

Fentaye, T. Z., & Nageswararao, T. (2015). Assessment of Tax Evasion Causes for Business Taxpayers-A Study on Amhara National Regional State, Ethiopia. ITIHAS -The Journal of Indian Management, 5( 4).

The general objective of the study was to assess the possible causes why business profit taxpayers evade their taxable income and not to pay true amount of tax to the government in the study areas. The study also had specific objectives such as to assess the awareness of business people about the purpose of taxation in the study area, to investigate the commitment of business people to disclose true amount of their taxable income and pay true amount of tax to the government, to appraise whether or not business people have trust on the economical and developmental utilization of government resource utilization and review the status of government

business people employee government etc Tax

Sampling, data analysis

financial policy mechanism for the development of academic entrepreneurship, especially improving the lending and taxation system, stimulating innovation, expanding the intermediate function between state universities, research organizations and industrial companies were carefully studied. Substantial proposals and recommendations for improving the methods and forms of commercialization of results and innovation of university research are provided. Most of the business people in the study areas acquired goods without receiving relevant and legal supporting documents from the suppliers from various corners of the country especially from the capital city of Ethiopia-Addis Ababa. Even though the government is trying to minimize illegal business practices, still there are more and more people that are doing illegal business in the study areas. Still there are business peoples that have permanently hired

control or follow up on business profit tax.

accountant that hide their revenue by violating GAAP at the time of recording business transactions and prepare financial statements in the study areas.