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This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance.
Key issues covered include:
A better understanding of the historical background of tax reforms in a representative African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective.
Insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level.
Discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices.
Taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes.
This volume is meant as a guide for developing country government officials and professional aid practitioners as well as academics, researchers and tax policy analysts working in the development field. It will also be of interest to students of development with a special interest in public finance issues in poor countries and how to improve policy-effectiveness, including tax policy, in a developing country setting.
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This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance.
Key issues covered include:
A better understanding of the historical background of tax reforms in a representative African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective.
Insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level.
Discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices.
Taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes.
This volume is meant as a guide for developing country government officials and professional aid practitioners as well as academics, researchers and tax policy analysts working in the development field. It will also be of interest to students of development with a special interest in public finance issues in poor countries and how to improve policy-effectiveness, including tax policy, in a developing country setting.
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This book provides the first comprehensive and systematic account of the multi-level governance system adopted by China in realizing the Dual-Carbon transition. This governance system encompasses the participation of the government, the market, industry and all sectors of society, and emphasizes coordination and cooperation between all levels of government between different sectors, and between domestic and international levels. The book finds that the government can play an important leadership and guidance role in the Dual-Carbon transition. By formulating and implementing relevant policies, regulations and planning, the government can promote the process of Dual-Carbon development. Second, the full utilization of market mechanisms also plays a key role. Through measures such as establishing a carbon market and promoting carbon pricing, the market mechanism promotes the innovation and application of low carbon technologies. In addition, the active participation of industry is an indispensable factor in realizing a Dual-Carbon transition. Industry and agriculture have contributed to Dual-Carbon development by promoting the efficient use of resources and the adoption of green production methods. Finally, raising public awareness and participation in environmental protection is also indispensable, and the process of Dual-Carbon transition is effectively promoted through publicity and education, social organizations and public participation. By addressing multiple themes, this book provides a comprehensive understanding and in-depth analysis of the Dual-Carbon transition, and offers scientific guidance and policy recommendations for China''s sustainable development and the achievement of Dual-Carbon goals. At the same time, the significance of this book lies in the fact that it provides reference for other countries and regions, and makes a positive contribution to global climate governance.
Parts of this book''s translation from its Chinese original manuscript were completed with the assistance of artificial intelligence. The author subsequently revised the content.
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