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 Objectives Variables Methods Findings

Fabricio, R. F. This paper investigates merchandising Experime The analysis of the
Delane, B. the effects of merchandisi , nt results confirmed the
(2012) Effect of ng factors on retail retail industry, income effect. The
factors related sales. The study was environmental increase in revenue
to merchandisin carried out in two types of psychology, can be an indicator
g on retail stores: experimental - purchasing, that merchandising fa
sales. RAE: where merchandising fact marketing, and ctors have an
Journal of ors were employed, and industrial influence on the
Business control - where the design management consumer's store
Administration, features of merchandising choice criteria and his
Vol. 52 Issue 6, remained unchanged. / her behavior within a
p628-642. given sales
environment.

Manasan, R. G. This paper aims to provide tax reform, longitudin The need for
(2017). a comparative assessment personal al and compensatory
Assesment of of HB 4774, HB 5636 and income tax, experime transfers to protect
the 2017 tax SB 1408 in terms of the value-added ntal vs those who are most
reform for distribution of the tax tax, excise tax, cross- negatively affected by
acceleration and burden across income sugar- sectional the TRAIN, e.g., the
inclusion. groups, economic sweetened studies poorest two or poorest
Philippine incentives on affected beverages, tax four deciles, through
Institute for sectors, national progressivity/ targeted subsidies for
Development government revenues, and regressivity, 3-4 years, a longer
Studies likely impact on tax Reynolds- period than that
compliance. Smolensky proposed under HB
index, tax 4774 and SB 1408,
compliance, given the phasing of
negative the reform. The size of
externality 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
Lin, Z. (2013). The article presents tax reform, It states VAT to be
VAT replacing information on reforms value-added levied for
business tax: A related to value added tax tax, service manufacturing and
major tax reform (VAT) in China, which have industries, merchandising
in China. Int'l been brought in order to manufacturing industries while
Tax J., 39, 17. expand VAT to service industries, business tax (BT) for
industries business tax, transportation and
transportation telecommunication
industry, and industry. It discusses
telecommunic major problems
ation associated with Tax
reform of 1994
including VAT being
restricted to
production-type VAT
and service industries
being levied by BT.
Vegh, C. A., and It is about the cyclical statistical They found that tax
Vuletin, behavior of tax rates (as and policy is a cyclical in
G. (2015). How opposed to tax revenues, economet industrial countries but
is tax policy which are endogenous to ric mostly pro cyclical in
conducted over the business cycle and, methods developing countries.
the business hence, cannot shed light on
cycle? American the cyclicality of tax policy)
Economic
Journal:
Economic
Policy, 7, 327-
70.
Tran-Nam, B., & The article explores the Small Data Research suggests
Glover, J. Ralph Review’s assumption Business, Legal Collection that, even after
(2002). Tax
that the unfavourable Simplicity vs Strategy, offsetting benefits,
reform in
Australia: effect of tax reforms on Economic Research compliance costs
Impacts of tax small business has been Simplicity, Methodol associated with tax
compliance adequately Business ogy reform continue to be
costs on small counterbalanced by Taxpayer Meeting, regressive for small
business. J. reduced taxation Compliance Question business. Further
Austl. Tax'n, 5,
compliance costs. Costs Versus naire & “fine-tuning” of tax
338.
Social Log Book legislation will be
Compliance Design, necessary if effectively
Costs In-Field simplified and
“Face-to- reduced small
Face” business compliance
Interview costs are to be
s achieved.
Boatsman, J. R., This study examines implicit taxes, Sample aggressive tax
Gupta, S., & whether firms' advantage competitive Selection management, like
Weaver, C. D. from lower explicit taxes many other behaviors,
(2002). Tax (tax management) is advantage, tax and tends not to yield a
management, mitigated by lower pre-tax reform Sample sustainable
sustainable incomes (implicit taxes) Profile competitive advantage.
competitive and whether this advantage Rather, frictions in
advantage, and
creates sustainable "unwinding" implicit
the effects of tax
reform. Sustaina competitive advantage taxes seemingly result
ble Competitive in a short-term
Advantage, and competitive
the Effects of disadvantage
Tax Reform following tax reform
(August 2002). aimed at leveling the
explicit tax playing
field.
Vaja, M. B. R. Retail
(2005). Retail Management,
management. Factors
Influencing
Retail
Management,
Career
Opportunities
Are Available
in Retailing,
Need for
Retail
Management,
Retail
Management
In India
Lopez, M. O. the researcher analysed : Financial Descriptiv The researchers found
(2019). Financial the financial stability of Stability, e method out that majority of
Stability of microenterprises in the city Microenterpris microenterprises are
Microenterprises
. International of Sto. Tomas, Batangas, es, CAMEL sole proprietorship,
Journal of Philippines in terms of Rating System, engaged in
Recent capital adequacy, asset Capital merchandising
Innovations in quality, management, Adequacy, business, having 1 to
Academic earnings ability and Asset Quality, two employees and
Research, 3(2),
liquidity Management, operating for 1 to 3
9-24.
Earnings years. The level of
Ability, financial stability of
Liquidity. microenterprises is
stable and the number
of employees has a
significant difference
on the level of
financial stability
Oqlu, N. S. B. The article reveals the academic analysis The issues of
(2019). THE essence and importance of entrepreneurs improving the
EFFECTIVE
MANAGEMENT academic
WAYS OF entrepreneurship as an
ECONOMIC important factor in
STABILITY OF
ENTERPRISES. sustainable economic
Economic and development.The
Social emphasis was placed on
Development: the growing role of
Book of academic
Proceedings,
entrepreneurship in all
547-551.
academic personnel and in
all economic subjects of
innovation activity.
Fentaye, T. Z., & The general objective of
Nageswararao, the study was to assess the
T. (2015). possible causes why
Assessment of business profit taxpayers
Tax Evasion evade their taxable income
Causes for and not to pay true amount
Business of tax to the government in
Taxpayers-A the study areas. The study
Study on also had specific objectives
Amhara National such as to assess the
Regional State, awareness of business
Ethiopia. ITIHAS people about the purpose
-The Journal of of taxation in the study
Indian area, to investigate the
Management, 5( commitment of business
4). 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
hip financial policy
commercializa mechanism for the
tion of development of
innovations, academic
small entrepreneurship,
innovative especially improving
enterprise 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.
business Sampling, Most of the business
people data people in the study
employee
analysis areas acquired goods
government
etc without receiving
Tax 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 accountant that hide
business profit tax. their revenue by
violating GAAP at the
time of recording
business transactions
and prepare financial
statements in the
study areas.