This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to ...This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to 2020 by measuring the innovation-driven efficiency and business environment index using the DEA-Malmquist index and the combined CRITIC weighting method from the new perspective of business environment improvement.The findings reveal that:(a)There is an inverted U-shaped relationship between provincial innovation-driven efficiency and regional OFDI flows.This increase in innovation-driven efficiency can promote OFDI expansion of the region by improving its business environment.(b)The improvement of the business environments plays a significant intermediary and synergistic role in OFDI expansion driven by improved innovation efficiency.(c)The study of regional heterogeneity suggests that the central region enjoys the longest window period in terms of innovation-driven OFDI expansion,followed by the eastern region while the western region has the shortest window period.The improvement of the business environment in the western region is more effective in driving regional OFDI expansion.This conclusion remained true after the robustness test.In conclusion,this paper offers a few policy recommendations that can help Chinese capital of various kinds go global more effectively.展开更多
By constructing a comprehensive evaluation system for Guangdong’s foreign trade business environment based on the annual data from 2015 to 2019,factor analysis and entropy weight method are adopted to analyze Guangd...By constructing a comprehensive evaluation system for Guangdong’s foreign trade business environment based on the annual data from 2015 to 2019,factor analysis and entropy weight method are adopted to analyze Guangdong’s foreign trade business environment in recent years.This study discusses the aspects that the government should focus on in order to improve the foreign trade business environment more effectively.The results of the study are as follows:first,the overall differences in the foreign trade business environment of the Pearl River Delta urban agglomeration are small,and the cities play an important role in improving the foreign trade business environment;second,the foreign trade business environment is not fully constrained by economic development,so the foreign trade business environment can be more advanced than the city’s economic level and serve as the impetus for economic growth;third,there has been an improvement in how the attractiveness of foreign capital influences the foreign trade business environment.The Regional Comprehensive Economic Partnership(RCEP)agreement should be implemented in local cities,in order to construct an institutional framework of fair competition,enhance the transparency of investment barriers,and strengthen the protection of foreign investors’rights.展开更多
Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamli...Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.展开更多
China is actively upgrading its industrial structure through industries transferring between developed and undeveloped areas;however,the overall level of the national value chain is still not high,and the asymmetric c...China is actively upgrading its industrial structure through industries transferring between developed and undeveloped areas;however,the overall level of the national value chain is still not high,and the asymmetric competition pattern between the upstream and the downstream has not been broken.Therefore,this paper establishes a competitive equilibrium model for the production of manufacturing enterprises,with factor price distortion,under the condition of constant returns to scale.The authors derive the relative distortion coefficients of each factor price,calculate the misallocation indices of capital and labor,and construct an industry resource misallocation measure.Furthermore,this paper applies the regional value-added decomposition model to calculate the national value chain index and matches the market index of the China Market Index Database with the Chinese Industrial Enterprises Database and the Inter-Regional Input-Output Tables through quantitative analysis.From the perspective of the national value chain,the authors study the improvement effect and mechanism of the business environment on the resource allocation in industry.The study shows that industry resource allocation will be improved by 17.89%if the business environment level is improved by one standard deviation.This effect is most prevalent in the eastern and central regions,not so much in the west;the effect of downstream industries in the national value chain is higher than that of upstream industries;the improvement effect on capital allocation is higher in downstream industries than in the upstream industries;and the improvement effect on labor misallocation is basically the same in both the upstream and the downstream.Compared with labor intensive industries,capital intensive industries are more influenced by the national value chain,while the effect of upstream industries is weaker.At the same time,it is well documented that participation in the global value chain can improve the efficiency of regional resource allocation,and the construction of high-tech zones can improve resource allocation for both upstream and downstream industries.Based on the results of study,the authors propose suggestions for optimizing business environments,suiting the national value chain construction,and improving resource allocation in the future.展开更多
This study used a two-step system generalized method of moments to examine the impact of the business environment in the Belt and Road countries on outward foreign direct investment(OFDI)of China while presenting a de...This study used a two-step system generalized method of moments to examine the impact of the business environment in the Belt and Road countries on outward foreign direct investment(OFDI)of China while presenting a deeper investigation into the spatial characteristics of OFDI through a spatial error model.The results revealed that the impact mentioned above varies with different investment motivations.If Chinese businesses are motivated by local consumer markets or seeking a human workforce to make an outward direct investment,they will choose countries with poor business environments.They will select countries with stable business environments for their natural resources or strategic assets.Significant spatial agglomeration exists in China's OFDI in the countries and regions along the routes,while substantial evidence is absent on the business environment investment effect with different motivations.Finally,relevant recommen-dations concluded according to the study.展开更多
This article sets out framework for measures which have been taken by the Government of Ethiopia to optimize tax services in Ethiopia.A set of measures among others which potentially influence taxpayer services such a...This article sets out framework for measures which have been taken by the Government of Ethiopia to optimize tax services in Ethiopia.A set of measures among others which potentially influence taxpayer services such as legislation changes,information technology modernization,introducing compliance risk management and standard taxpayers’services are explicitly discussed.展开更多
In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.O...In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.On the basis of the achievements in protecting the legitimate rights and interests of cross-border taxpayers,targeted and tailormade measures of tax and fee services have been put forward to create an international tax-related business environment of new heightswww.britacom.org and ultimately serve the Chinese modernization.展开更多
Google’s withdrawal has aroused criticism among foreign companies that China’s investment environment is deteriorating. But this wasn’t echoed by executives of multinational companies at the Boao Forum for Asia
This paper reviews the literature on the sources of tax uncertainty in tax administration dimension and its effect on taxpayers.It examined two measures taken by the Inland Revenue Board of Malaysia(IRBM)which are the...This paper reviews the literature on the sources of tax uncertainty in tax administration dimension and its effect on taxpayers.It examined two measures taken by the Inland Revenue Board of Malaysia(IRBM)which are the Advance Ruling(AR)and Advance Pricing Arrangement(APA)as dispute prevention and early issue resolution in addressing tax uncertainty.This study found that while the AR and APA have been made and issued,and succeeded in providing tax certainty to the taxpayers,their application is limited.This is reflected in the small number of AR issued and APA that have been made.There is a need to widen the scope by implementing other measures such as the Cooperative Compliance Programme which is already under consideration by IRBM to introduce.展开更多
In recent years China’s tax authority prioritized the expectations of market entities and focused on relieving their burden,supporting their development,raising the efficiency and promoting shared governance,improved...In recent years China’s tax authority prioritized the expectations of market entities and focused on relieving their burden,supporting their development,raising the efficiency and promoting shared governance,improved the mechanism to advance work and paid special attention to the implementation of reform measures,so as to ensure timely implementation of tax and fee reduction,deliver notable reform results in key areas including legislation of taxation and facilitation of tax payments,and actively build a stable,fair,transparent and predictable tax-related business environment.展开更多
The Seminar on"Sino-Japanese Business Cooperation on Environmental Protection",coorganized by CAFIU and the Kazankai Foundation of Japan,was held in Tokyo on 29,October.Over 50Chinese and Japanese scholars a...The Seminar on"Sino-Japanese Business Cooperation on Environmental Protection",coorganized by CAFIU and the Kazankai Foundation of Japan,was held in Tokyo on 29,October.Over 50Chinese and Japanese scholars and experts participated in the Seminar.The Kazankai Foundation was established in March,1948 on the basis of the East Asia Common展开更多
Distinguished Mr Yamada,President of the Council of Kazankai Foundation,Distinguished delegates:First of all,on behalf of the Chinese Association for International Understanding(CAFIU),I would like to extend my warm c...Distinguished Mr Yamada,President of the Council of Kazankai Foundation,Distinguished delegates:First of all,on behalf of the Chinese Association for International Understanding(CAFIU),I would like to extend my warm congratulations to the opening of the seminar.The exchange between CAFIU and展开更多
To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infra...To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infrastructure and pave the way for full adoption of electronic filing(e-filing)of profits tax returns for businesses(the e-filing project).The e-filing project was implemented in phases starting from June 2020 and expects full implementation by June 2025.The first phase of the digital transformation was successfully implemented earlier this year allowing more businesses to voluntarily e-file their profits tax returns.This article discusses the motivations behind the HKIRD’s e-filing project,the implementation process as well as its implications for Hong Kong SAR,China.Digital transformation is an inevitable development in the society and commerce.To keep pace with the global trend of digital transformation,the public sectors in various jurisdictions have been digitalising financial and tax reporting over the past decades to harness IT to improve delivery of public services to customers and enhance the standard of information collection and administration.展开更多
Franchising is a specific form of business,which began with development in the 50th of last century,whereby the noticeable dynamics gained at the end of last two decades of the 20th century.Its specific substance wins...Franchising is a specific form of business,which began with development in the 50th of last century,whereby the noticeable dynamics gained at the end of last two decades of the 20th century.Its specific substance wins by offering of attractive possibilities for small and medium sized enterprises,in particular by effectivity,lifetime stability in first five years of business activities and its positive vision for survival in the period of crisis and turbulent time.The successfulness of entrepreneurship by franchising form is one of the safety forms of entrepreneurial activity.It offers anyway the rational format with clearly divided tasks,which is the base of dynamical and effective system,at which its compactness,integrity,and reliability is the precondition of surviving and achieving of success,for both parties—the franchisor and for franchisee,as well.Franchising is model for small and medium sized enterprises,which works well if both sides become integrated with it.Problems described in the present paper constitute part of the research project under Grant project of the Slovak Franchising Association(SFA)(project period:2017-2018).Questionnaire was prepared by the authors and the participants were the members of SFA.The questionnaire method applied the open and closed questions,as well.Results and conclusions are presented in the article.展开更多
Business simulation games are considered as effective tools for the empowerment and mediation of business content learning. They act as serious games which contribute to learning through a simulation of real-life situ...Business simulation games are considered as effective tools for the empowerment and mediation of business content learning. They act as serious games which contribute to learning through a simulation of real-life situations and busi-ness environments. They are especially useful in the area of business management processes and business strategies. The blending of designed simulation technology and content curricula offers participants (players, students) a risk-free opportunity to test out a range of relevant strategies to drive business results. By customizing computer-based business simulations, participants can integrate key strategic and financial priorities. This paper provides a brief review of busi-ness simulations that serve learning purposes. The first part presents a short introduction and description of business games and their evaluation properties, and the second part provides a brief evaluation and analysis of selected business simulation games.展开更多
The business environment is an important index for measuring the international competitiveness of a country or region.Improving the business environment not only helps the logistics industry reduce costs and increase ...The business environment is an important index for measuring the international competitiveness of a country or region.Improving the business environment not only helps the logistics industry reduce costs and increase efficiency but also promotes the transformation and upgrading of the logistics sector.This paper focuses on the business environment of cross-border logistics enterprises in Harbin New District as the research object.It constructs the business environment index system of logistics enterprises in Harbin New District through empirical research using the subjective weighting method.The research data are then analyzed to identify the shortcomings in optimizing the business environment of cross-border logistics in Harbin New District.The paper proposes countermeasures and suggestions,aiming to provide a decision-making reference for promoting the high-quality development and all-round revitalization of Harbin New District.展开更多
Tax reform is perceived as an applicable strategy for attracting investment and promoting economic development for its impact on decision-making process carried out by business players and investors.Driven by the visi...Tax reform is perceived as an applicable strategy for attracting investment and promoting economic development for its impact on decision-making process carried out by business players and investors.Driven by the vision to boost economic growth,attain escalated national development,and establish a more solid tax landscape,Indonesia opened a new chapter of vast tax system reform during the period of 2018-2021.This paper discusses Indonesia’s tax reform on two essential aspects,which are tax policy reform and organisational reform of the tax authority,culminating with the impacts of the reform on business environment and potential investors.展开更多
BRITACOM has set up the mission to accelerate the Sustainable Development including the economic growth of the BRI jurisdictions—a mission fully supported by ICC.A key element for growth and investment is creating tr...BRITACOM has set up the mission to accelerate the Sustainable Development including the economic growth of the BRI jurisdictions—a mission fully supported by ICC.A key element for growth and investment is creating transparency for business.In that regard,tax factors represent only one but an important element which can influence international trade and cross-border investments.Therefore the question arises if there should be a performance metric analyzing the tax and investment climate.This article discusses on behalf of ICC the relevant factors how transparency can be created and if there is a fit within BRITACOM’s vision.展开更多
基金funded by the National Social Science Foundation of China-funded project “Research on the Theoretical Basis of Building a Modern Economic System in the New Era and the Construction of the Index System”(18KXS009)Sichuan’s provincial soft science project “A Study on the Path for Transformation Towards High-Quality Development in the Context of New Economy in Sichuan from the Perspective of Dual Circulation”(22JDR0261)
文摘This paper investigates the impact of provincial innovation-driven efficiency on the expansion of regional Outward Foreign Direct Investment(OFDI)flows within the context of China’s economy during the period 2011 to 2020 by measuring the innovation-driven efficiency and business environment index using the DEA-Malmquist index and the combined CRITIC weighting method from the new perspective of business environment improvement.The findings reveal that:(a)There is an inverted U-shaped relationship between provincial innovation-driven efficiency and regional OFDI flows.This increase in innovation-driven efficiency can promote OFDI expansion of the region by improving its business environment.(b)The improvement of the business environments plays a significant intermediary and synergistic role in OFDI expansion driven by improved innovation efficiency.(c)The study of regional heterogeneity suggests that the central region enjoys the longest window period in terms of innovation-driven OFDI expansion,followed by the eastern region while the western region has the shortest window period.The improvement of the business environment in the western region is more effective in driving regional OFDI expansion.This conclusion remained true after the robustness test.In conclusion,this paper offers a few policy recommendations that can help Chinese capital of various kinds go global more effectively.
文摘By constructing a comprehensive evaluation system for Guangdong’s foreign trade business environment based on the annual data from 2015 to 2019,factor analysis and entropy weight method are adopted to analyze Guangdong’s foreign trade business environment in recent years.This study discusses the aspects that the government should focus on in order to improve the foreign trade business environment more effectively.The results of the study are as follows:first,the overall differences in the foreign trade business environment of the Pearl River Delta urban agglomeration are small,and the cities play an important role in improving the foreign trade business environment;second,the foreign trade business environment is not fully constrained by economic development,so the foreign trade business environment can be more advanced than the city’s economic level and serve as the impetus for economic growth;third,there has been an improvement in how the attractiveness of foreign capital influences the foreign trade business environment.The Regional Comprehensive Economic Partnership(RCEP)agreement should be implemented in local cities,in order to construct an institutional framework of fair competition,enhance the transparency of investment barriers,and strengthen the protection of foreign investors’rights.
文摘Since 2013,optimizing the business environment has become China's national strategy.In recent years,the Party and the government have continuously introduced a series of new measures such as the'"streamline administration,delegate power,strengthen regulation,and improve services55 reform to promote the continuous optimization of the business environment.As an important part of the business environment,the tax business environment is of great significance to improve the business environment and promote economic development.By analyzing the current situation of the tax business environment in China,this article discusses the existing problems in the process of optimizing tax business environment in China.Taking Shunde Taxation Bureau's innovative reform of tax business environment optimization as an example,this article introduces the practical innovation and promotion of optimizing tax business environment from four aspects:promoting convenience,digitalization,legalization,and intensive reform,in order to provide relevant experience for the optimization of tax business environment in other areas of China.
基金supported by the Major Program of National Fund of Philosophy and Social Science of China under Grant No.20&ZD168the National Natural Science Foundation of China under Grant No.71973102.
文摘China is actively upgrading its industrial structure through industries transferring between developed and undeveloped areas;however,the overall level of the national value chain is still not high,and the asymmetric competition pattern between the upstream and the downstream has not been broken.Therefore,this paper establishes a competitive equilibrium model for the production of manufacturing enterprises,with factor price distortion,under the condition of constant returns to scale.The authors derive the relative distortion coefficients of each factor price,calculate the misallocation indices of capital and labor,and construct an industry resource misallocation measure.Furthermore,this paper applies the regional value-added decomposition model to calculate the national value chain index and matches the market index of the China Market Index Database with the Chinese Industrial Enterprises Database and the Inter-Regional Input-Output Tables through quantitative analysis.From the perspective of the national value chain,the authors study the improvement effect and mechanism of the business environment on the resource allocation in industry.The study shows that industry resource allocation will be improved by 17.89%if the business environment level is improved by one standard deviation.This effect is most prevalent in the eastern and central regions,not so much in the west;the effect of downstream industries in the national value chain is higher than that of upstream industries;the improvement effect on capital allocation is higher in downstream industries than in the upstream industries;and the improvement effect on labor misallocation is basically the same in both the upstream and the downstream.Compared with labor intensive industries,capital intensive industries are more influenced by the national value chain,while the effect of upstream industries is weaker.At the same time,it is well documented that participation in the global value chain can improve the efficiency of regional resource allocation,and the construction of high-tech zones can improve resource allocation for both upstream and downstream industries.Based on the results of study,the authors propose suggestions for optimizing business environments,suiting the national value chain construction,and improving resource allocation in the future.
基金supported by National Social Science Foundation of China(No:19BTJ037)funded by Special Funding for Basic Operating Expenses of Universities in Zhejiang Province.
文摘This study used a two-step system generalized method of moments to examine the impact of the business environment in the Belt and Road countries on outward foreign direct investment(OFDI)of China while presenting a deeper investigation into the spatial characteristics of OFDI through a spatial error model.The results revealed that the impact mentioned above varies with different investment motivations.If Chinese businesses are motivated by local consumer markets or seeking a human workforce to make an outward direct investment,they will choose countries with poor business environments.They will select countries with stable business environments for their natural resources or strategic assets.Significant spatial agglomeration exists in China's OFDI in the countries and regions along the routes,while substantial evidence is absent on the business environment investment effect with different motivations.Finally,relevant recommen-dations concluded according to the study.
文摘This article sets out framework for measures which have been taken by the Government of Ethiopia to optimize tax services in Ethiopia.A set of measures among others which potentially influence taxpayer services such as legislation changes,information technology modernization,introducing compliance risk management and standard taxpayers’services are explicitly discussed.
文摘In recent years,Zhejiang Provincial Tax Service has optimized tax-related business environment through high-quality tax services,ranking first in the National Taxpayer Satisfaction Survey for eight consecutive years.On the basis of the achievements in protecting the legitimate rights and interests of cross-border taxpayers,targeted and tailormade measures of tax and fee services have been put forward to create an international tax-related business environment of new heightswww.britacom.org and ultimately serve the Chinese modernization.
文摘Google’s withdrawal has aroused criticism among foreign companies that China’s investment environment is deteriorating. But this wasn’t echoed by executives of multinational companies at the Boao Forum for Asia
文摘This paper reviews the literature on the sources of tax uncertainty in tax administration dimension and its effect on taxpayers.It examined two measures taken by the Inland Revenue Board of Malaysia(IRBM)which are the Advance Ruling(AR)and Advance Pricing Arrangement(APA)as dispute prevention and early issue resolution in addressing tax uncertainty.This study found that while the AR and APA have been made and issued,and succeeded in providing tax certainty to the taxpayers,their application is limited.This is reflected in the small number of AR issued and APA that have been made.There is a need to widen the scope by implementing other measures such as the Cooperative Compliance Programme which is already under consideration by IRBM to introduce.
文摘In recent years China’s tax authority prioritized the expectations of market entities and focused on relieving their burden,supporting their development,raising the efficiency and promoting shared governance,improved the mechanism to advance work and paid special attention to the implementation of reform measures,so as to ensure timely implementation of tax and fee reduction,deliver notable reform results in key areas including legislation of taxation and facilitation of tax payments,and actively build a stable,fair,transparent and predictable tax-related business environment.
文摘The Seminar on"Sino-Japanese Business Cooperation on Environmental Protection",coorganized by CAFIU and the Kazankai Foundation of Japan,was held in Tokyo on 29,October.Over 50Chinese and Japanese scholars and experts participated in the Seminar.The Kazankai Foundation was established in March,1948 on the basis of the East Asia Common
文摘Distinguished Mr Yamada,President of the Council of Kazankai Foundation,Distinguished delegates:First of all,on behalf of the Chinese Association for International Understanding(CAFIU),I would like to extend my warm congratulations to the opening of the seminar.The exchange between CAFIU and
文摘To keep pace with the global trend of digital transformation,the Inland Revenue Department of Hong Kong SAR,China(HKIRD)has embarked on its digital transformation journey to upgrade its information technology(IT)infrastructure and pave the way for full adoption of electronic filing(e-filing)of profits tax returns for businesses(the e-filing project).The e-filing project was implemented in phases starting from June 2020 and expects full implementation by June 2025.The first phase of the digital transformation was successfully implemented earlier this year allowing more businesses to voluntarily e-file their profits tax returns.This article discusses the motivations behind the HKIRD’s e-filing project,the implementation process as well as its implications for Hong Kong SAR,China.Digital transformation is an inevitable development in the society and commerce.To keep pace with the global trend of digital transformation,the public sectors in various jurisdictions have been digitalising financial and tax reporting over the past decades to harness IT to improve delivery of public services to customers and enhance the standard of information collection and administration.
文摘Franchising is a specific form of business,which began with development in the 50th of last century,whereby the noticeable dynamics gained at the end of last two decades of the 20th century.Its specific substance wins by offering of attractive possibilities for small and medium sized enterprises,in particular by effectivity,lifetime stability in first five years of business activities and its positive vision for survival in the period of crisis and turbulent time.The successfulness of entrepreneurship by franchising form is one of the safety forms of entrepreneurial activity.It offers anyway the rational format with clearly divided tasks,which is the base of dynamical and effective system,at which its compactness,integrity,and reliability is the precondition of surviving and achieving of success,for both parties—the franchisor and for franchisee,as well.Franchising is model for small and medium sized enterprises,which works well if both sides become integrated with it.Problems described in the present paper constitute part of the research project under Grant project of the Slovak Franchising Association(SFA)(project period:2017-2018).Questionnaire was prepared by the authors and the participants were the members of SFA.The questionnaire method applied the open and closed questions,as well.Results and conclusions are presented in the article.
基金supported by FCT(INESC-ID multian-nual funding)through the PIDDAC Program fundsthe European funded Project UNITE(FP7 248583),namely its second-ment programme coordinated by UNINOVA-GRIS,that supported the development of various ideas and concepts presented in this paper.
文摘Business simulation games are considered as effective tools for the empowerment and mediation of business content learning. They act as serious games which contribute to learning through a simulation of real-life situations and busi-ness environments. They are especially useful in the area of business management processes and business strategies. The blending of designed simulation technology and content curricula offers participants (players, students) a risk-free opportunity to test out a range of relevant strategies to drive business results. By customizing computer-based business simulations, participants can integrate key strategic and financial priorities. This paper provides a brief review of busi-ness simulations that serve learning purposes. The first part presents a short introduction and description of business games and their evaluation properties, and the second part provides a brief evaluation and analysis of selected business simulation games.
基金Heilongjiang Province Philosophy and Social Science Planning Project“Study on the Construction and Operation of Government Credit Evaluation System to Optimize the Business Legal Environment”(Project Number 21FXD260)。
文摘The business environment is an important index for measuring the international competitiveness of a country or region.Improving the business environment not only helps the logistics industry reduce costs and increase efficiency but also promotes the transformation and upgrading of the logistics sector.This paper focuses on the business environment of cross-border logistics enterprises in Harbin New District as the research object.It constructs the business environment index system of logistics enterprises in Harbin New District through empirical research using the subjective weighting method.The research data are then analyzed to identify the shortcomings in optimizing the business environment of cross-border logistics in Harbin New District.The paper proposes countermeasures and suggestions,aiming to provide a decision-making reference for promoting the high-quality development and all-round revitalization of Harbin New District.
文摘Tax reform is perceived as an applicable strategy for attracting investment and promoting economic development for its impact on decision-making process carried out by business players and investors.Driven by the vision to boost economic growth,attain escalated national development,and establish a more solid tax landscape,Indonesia opened a new chapter of vast tax system reform during the period of 2018-2021.This paper discusses Indonesia’s tax reform on two essential aspects,which are tax policy reform and organisational reform of the tax authority,culminating with the impacts of the reform on business environment and potential investors.
文摘BRITACOM has set up the mission to accelerate the Sustainable Development including the economic growth of the BRI jurisdictions—a mission fully supported by ICC.A key element for growth and investment is creating transparency for business.In that regard,tax factors represent only one but an important element which can influence international trade and cross-border investments.Therefore the question arises if there should be a performance metric analyzing the tax and investment climate.This article discusses on behalf of ICC the relevant factors how transparency can be created and if there is a fit within BRITACOM’s vision.
