Special Issue "Taxation and Sustainability"
Deadline for manuscript submissions: closed (30 April 2021) | Viewed by 34424
If societies in different countries are to be sustainable, there must be a balance between public revenue and expenditure. Tax revenue is therefore key for ensuring that countries have sufficient funds. Clearly, on a global level, there are great differences between countries, and institutional characteristics may be decisive in their political decisions. So, there are important differences between developed and emerging countries that determine their fiscal policies. In recent years, there have been changes in the structure of tax revenue in different countries. More specifically, there is an international trend towards pushing up revenue from indirect taxes and decreasing revenue coming from direct taxes. This trend can be traced in the statistics published by various international organizations, such as the Organization for Economic Co-operation and Development (OECD) or the European Union (EU).
The two main international concerns currently being studied by international organizations are the following: (1) tax avoidance, mainly by multinationals in relation to corporate income tax; and (2) environmental taxation, which is considered key to holding back climate change. For these reasons, the organizations are therefore trying to draw up action guidelines that can serve as a guide for different countries.
In the field of tax avoidance, the Base Erosion and Profit Shifting (BEPS) Project of 2015 (OCDE/G20) is key. Under the OECD/G20 Inclusive Framework on BEPS, over 135 countries are collaborating to put an end to tax avoidance strategies that exploit gaps and mismatches in tax rules to avoid paying tax. Along the same lines, the EU approved the Council Directives (EU) 2016/1164 and 2017/952, which establish rules against tax avoidance practices that directly affect the functioning of the internal market. Regarding environmental taxation, the OECD reports on Taxing Energy Use (2013, 2015, 2018, 2019) provide unique information on energy and carbon taxes in OECD and G20 countries. The latest report shows that global energy consumption rose strongly in 2018, and so did energy‑related CO2 emissions, which reached a new all‑time high. This is disconcerting, as meeting the goals of the Paris Agreement will require deep cuts in emissions. The evidence also shows that tax structures are poorly aligned with the pollution profiles of energy sources.
This Special Issue will include papers covering a wide range of aspects of taxation and sustainability. It is a multi-disciplinary proposal accepting studies on individual countries as well as international comparisons. Especially welcome is empirical research on the sustainable development goals, the effect of widespread drops in statutory corporate income tax rates, trends in corporate tax burden, environmental taxation, tax collection structure and public policies for sustainable development that may have an effect on taxation.
Dr. Elena Fernández-Rodríguez
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
- sustainable development goals
- tax collection
- tax burden
- tax avoidance
- effective tax rate
- environmental taxes
- emerging economies