Suchergebnisse

Abstract Purpose The purpose of this paper is to investigate whether companies that donate to winning electoral campaigns are more aggressive in terms of tax planning than companies that do not make these contributions. The relationship between politicians and companies may be signaled by political connections in which companies try to get political benefits in exchange for providing politicians with campaign financing. The hypothesis is that a quid pro quo occurs in which these companies benefit from favorable tax treatment that reduces their relative tax burden. Design/methodology/approach The focus of this study is donations that were made in the presidential elections of 2010 and 2014. The sample covers the period between 2010 and 2016 for companies listed on the B3 Stock Exchange, using proxies for tax aggressiveness computed based on value-added reporting. Through linear regressions, the authors have tested whether the companies that made these campaign contributions tend to have a lower tax burden. Findings The proposed hypothesis was confirmed, revealing that a political connection between campaign donations reduces the tax burden for donating companies during the years following the election. These donations appear to depict an environment characterized by an exchange of favors in which the donating companies exhibit greater tax aggressiveness than non-donating companies. Originality/value The current study deals with a subject that has not yet been examined empirically in Brazil and reinforces the position adopted by the Supreme Court in prohibiting campaign donations to inhibit quid pro quo practices. The study offers additional arguments for the criminalization of the so-called "second set of books" used to record electoral campaign contributions.

Las regulaciones no arancelarias son consideradas obstáculos menos transparentes que los aranceles fijados por los gobiernos, con la posibilidad de proteger a sus respectivas industrias. En el proceso de internacionalización del portafolio de productos, se encuentra con barreras, los cuales se pueden superar a través de una correcta planeación; por el contrario, algunas otras representan un reto indefinidamente. Por otra parte, los consumidores pagan precios más elevados por los productos en productos locales por falta de competencia, así mismo los industriales pierden competitivad al no tener acceso a bienes intermedios para generar productos con mayor sofisticación, de esta manera incentiva que el gobierno otorgue licencias de importacion basado en criterios no técnicos. El estado de la infraestructura logística actua de manera de barrera natural respecto a los productos nacionales (siendo favorables o desfavorables). Es por ello que resulta imperante identificar cuáles son las barreras en forma de regulaciones y restricciones no arancelarias e infraestructura logística, para reducir las afectaciones en las operaciones de comercio exterior. Para esto se debe de hacer referencia a los términos base de esta investigación: teorías del Comercio entre países; barreras no arancelarias; proteccionismo y librecambismo; gestión logística, competitividad y creación-desviación del comercio. En la metodología del trabajo se utilizó un enfoque mixto al utilizar variables cualitativas y cuantitativas. Se recolectó información de observación documental en fuentes secundarias y entrevista. Los temas tratados fueron los siguientes: el proteccionismo y antecedentes mundiales; la apertura comercial en México; acuerdos sobre obstáculos técnicos al comercio; organización y antecedentes de la organización mundial del comercio; leyes involucradas en el comercio exterior; regulaciones y restricciones no arancelarias en su tipo cuantitativa y cualitativa; comité de comercio exterior; aduanas en México; logística y competitividad; Índice de desempeño logístico e Índice de mercados emergentes; infraestructura y transporte en sus modalidades en vía terrestre, marítimo, ferroviario y aéreo; acuerdo comercial entre México y Colombia y caso práctico empresa exportadora colombiana. En las conclusiones se menciona la siguiente evidencia: el papel del estado y su actuación con la clase empresarial en el comercio internacional, a través del cambio desde la no existencia de reglas hasta la creación de foros multilaterales para la discusión de estas. En cuanto a las barreras se clasifican y especifican, sin olvidar la relevancia de la aduana como ente implementador de las restricciones. Además de la situación de la infraestructura logística y su grado de desarrollo en los distintos tipos de tráfico validado por estudios internacionales, los cuales dan información acerca de su estado. Por último, se hace visible cómo desde el marco del tratado de libre comercio México-Colombia el país sudamericano guarda un déficit en su relación comercial. ; Non-tariff regulations are considered less transparent barriers than tariffs set by governments, with the possibility of protecting their respective industries. In the process of internationalization of the product portfolio, it encounters barriers, which can be overcome through proper planning; conversely, some others represent an indefinitely challenge. Furthermore, consumers pay surpluses in local products due to the lack of competition. In addition, industrialists similarly lose competivity by not having access to intermediate goods to generate products with value added and this incentivizes the government to grant import licenses based on non-technical criteria. The status of the logistical infrastructure, acts as a natural barrier regarding domestic products (which may be beneficial or unbeneficial). Therefore, it is essential to identify the barriers in the form of non-tariff regulations, restrictions, and logistics infrastructure, to reduce the impact in foreign trade operations. In this regard, the basic terms of this research should be indexed: trade between dissimilarities in countries; non-tariff barriers; protectionism and free trade; logistics management, competitiveness & development and misuse trade. A mixed approach was used as the methodology of this research due to the quantitative and qualitative variables that were used and reviewed. The information gathered comes from documentary observation in secondary sources and interviews. The results covered were the following: protectionism and global precedents; trade openness in Mexico; accords on technical barriers in commerce; organization and the history of the World Trade Organization; laws involved in foreign trade; quantitative and qualitative non-tariff regulations and restrictions; Foreign Trade Committee; Customs in Mexico; Logistics and Competitiveness; Logistics performance index and the emerging markets index; infrastructure and transport via land, sea, rail, and airborne; commercial agreements between Mexico and Colombia and a case study about a Colombian exporting company. The conclusions is based on the following evidence: the role of the State and its actions towards the entrepreneurial class when it comes to international commerce throughout change, starting from inexistent rules to the creation of multilateral forums for the discussion of these. As for the barriers, they are classified and specified, with emphasis in the relevance of the customs office as a regulatory entity for these restrictions. In addition to the situation of the logistics infrastructure and its degree of development in the different types of transit which is authenticated by international studies and gives way to the information about its status. Lastly, it becomes clear from the context of the free trade agreement between Mexico-Colombia, that the South American country maintains a deficit in their commercial partnership.

We are currently witnessing the emergence of new forms of collective identities and a redefinition of the old ones through networked digital interactions, and these can be explicitly measured and analyzed. We distinguish between three major trends on the development of the concept of identity in the social realm: (1) an essentialist sense (based on conditions and properties shared by members of a group), (2) a representational or ideational sense (based on the application of categories by oneself or others), and (3) a relational and interactional sense (based on interaction processes between actors and their environments). The interactional approach aligns with current empirical and methodological progress in social network analysis. Moreover, it has been argued that, within the network society, the notion of collective identity (Melucci, 1995) in the political field must be rethought as technologically mediated and interactive. We suggest that collective identities should be understood as recurrent, cohesive, and coordinated communicative interaction networks. We here propose that such identities can be depicted by: (a) mapping and filtering a relevant interaction network, (b) delimiting a set of communities, (c) determining the strongly connected component(s) of such communities (the core identity) in a directed graph, and (d) defining the identity audiences and sources within the community. This technical graph–theoretical characterization is explained and justified in detail through a toy model and applied to three empirical case studies to characterize political identities in party politics (communicative interaction in Twitter during the Spanish elections in 2018), contentious politics in confrontation (in Twitter during the Catalan strike for independence 2019), and the multitudinous identity of Spanish Indignados/15 social movement (in Facebook fan pages 2011). We discuss how the proposed definition is useful to delimit and characterize the internal structure of collective identities in technopolitical ...