Impact of taxes on the 2030 Agenda for Sustainable Development:Evidence from Organization for Economic Cooperation and Development(OECD)countries

Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.

China’s Regional and Global Policy Through the Shanghai Cooperation Organization

China,as a new global power,is expanding its influence across the globe and regions through various strategies and means,including regional and global organizations,in the post-Cold War era.As a result,since the Shanghai Cooperation Organization(SCO)was established in 2001,China,as one of its major founders,had attempted to use the SCO as a platform for influence beyond its borders.This paper aims to investigate China’s growing influence and diplomatic prowess through the SCO.

A Synthesis of Relationship between Trust and Knowledge Transfer-in the View of Organization Cooperation

Based on the organization cooperation, from the perspective of variable correlation and variable proper ties, this paper describes the research result on relationship between trust and knowledge transfer, in which the elements correlation research is broken down relationship between trust and knowledge transfer, correlation of trust, knowledge transfer and performance relationship, and the interrelationships of trust, knowledge transfer and multiple factors. For trust perspective. There are two structural dimensions of trust： antecedents and media ting variables. Combining the literature at home and abroad in recent years, the existing research results are summed ul and the future research directions are nronosed.

The Shanghai Cooperation Organization: Opportunities and Challenges

Founded on June 15,2001, the Shanghai Cooperation Organization, a new-type regional cooperation

The Shanghai Cooperation Organization （SCO）： Prospects and Problems in Russia-China Relations

After the collapse of Soviet Union, both Russia and China started to normalize their bilateral relations. Russia lost her geopolitical sphere and China started to broaden his influence in Asian-Pacific and Central Asian regions. The function of the Shanghai Cooperation Organization （SCO） is changing from symbolic to more substantial cooperation. It seems to be that the SCO plays multiple roles in Russia-China relations both in anti-terrorism and in energy economy. This paper is devoted to exploring the functions of the SCO and to seeing the problems in furthering Russia-China relations

BRICS POLITICAL PARTIES, THINK TANKS AND CIVIL SOCIETY ORGANIZATIONS TO CEMENT COOPERATION

The BRICS political parties,think tanks and civil society organizations Forum was held in Fuzhou,capital of southeast China’s Fujian Province,June 11-12,2017.The forum drew over 400 participants from BRICS and other developing countries.Heads of political parties,think tanks and civil society organiza-

Strengthen Exchanges and Cooperation with Peace Organizations around the World under the Banner of Peace

At early 1980’s, based on analysis of the new changes, features and trends of the international situation, Comrade Deng Xiaoping came to the important conclusion that peace and development had become strategic issues with global significance of the contemporary world. It put

Characteristics and Functions of Cooperative Economic Organizations for Water-saving Irrigation in Agricultural Development in Arid Areas

Agricultural cooperative economic organization for water-saving irrigation in arid areas is a new form of economic organization in production,operation and management during the application process of water-saving irrigation technologies.Currently,there are few researches on this cooperative economic organization.In this study,connotations of cooperative economic organizations for water-saving irrigation are specifically defined,and the characteristics and functions of this cooperative economic organization are analyzed.Based on that,several suggestions are proposed on the continuous development of cooperative economic organizations for water-saving irrigation.

Institutional Factors Affecting the Economic Performance of Peasant Special Cooperative Organization——A Case of Cuiping District,Yibin City,China

Literatures about the institutional arrangement of the Peasant Special Cooperative Organization are summarized.Based on the introduction of theoretical background,the overall level of annual earnings in the year 2008 is selected as a dependent variable to evaluate the economic performance of cooperative organizations,according to the investigation on 54 Peasant Special Cooperative Organizations in Cuiping District,Sichuan Province,China.A total of 13 institutional indices passing the correlation test are chosen as independent variables.Relationship between the development level and the institutional factors affecting the economic performance of cooperative organizations is studied by using factor analysis method.Result shows that there is relatively high consistency between the score of institutional factor and the development level of cooperative organization.Both macroscopic support system and internal benefit distribution system have greater impacts on the Peasant Special Cooperative Organization;the internal supervision factor and the interest factor of core members have insignificant impacts on the economic performance;and the production management factor has little effect on economic performance.Based on this,several suggestions are put forward,including standardizing and reforming the system,improving the countermeasures for economic performance,strengthening the support and policy guidance for Peasant Special Cooperative Organization,improving and standardizing the distribution of benefit system,the security system and monitoring system for core members' interests,and fully reflecting the interests of core members.

Researches on Agricultural Cooperative Economic Organization Promoting Agricultural Insurance Development

The advantages of cooperative economic organization being the effective carrier of agricultural insurance development are analyzed. Firstly, cooperative economic organization promotes scale management and solves the problem of decentralized operation of small households. Secondly, cooperative economic organization can settle the problem of peasants' low systematization. Thirdly, cooperative economic organization can largely reduce the costs of agricultural insurance operation. Fourthly, cooperative organization decreases moral risks as well as adverse selection to some extent. Lastly, cooperative organization, to a certain degree, reduces the risks of agricultural production and increases the insurability of agricultural risks. Meanwhile, limitations of agricultural cooperative economic organization being the carrier of agricultural insurance operation are pointed out. Firstly, cooperative economic organization has limited coverage and small size of organization, which is harmful to the diversification of agricultural risks. Secondly, cooperative economic organization lacks capital funds and its development is not standard, which is not perfect for the function exertion as a carrier. Lastly, members of professional cooperative organization have low cultural qualities, which restrict the implementation of agricultural insurance. The modes of farmers' cooperative economic organization promoting agricultural insurance development are proposed, including mode of agricultural insurance cooperative ( mutual corporation), mode of "leading enterprises (companies) + professional cooperative organization (planting majors) + insurance" and mode of professional cooperatives serving as agricultural insurance agent. Last of all, the promoting role of agricultural insurance in agricultural cooperative economic organization is briefly illustrated.

International Experience of Farmers Specialized Cooperative Economic Organizations in Marketing of Agricultural Products

In the world,development modes of farmers specialized cooperative economic organizations mainly includes two types:( i) specialized agricultural cooperatives with the United States of America as representative,and( ii) comprehensive agricultural cooperatives with Japan and South Korea as representative. In comparison,China mainly develops farmers specialized cooperatives which are agricultural production with family as unit and small in land and management scale like agricultural production in Japan. Therefore,in marketing of agricultural products,cooperatives in the United States of America and Japan have successful experience. China may learn such experience in the development of farmers specialized cooperatives.

Profits and Costs of the Development of Rural Cooperative Economic Organizations

Through analyzing the economic profits of rural cooperative economic organizations,the following conclusions are obtained.The rural cooperative economic organizations can get the economic profits which are in accordance with the demands of market-oriented economy.The rural cooperative economic organizations can benefit from sharing the knight service provided by the government;from reducing and avoiding various kinds of risks in operation and from applying the agricultural technology and standardization production.Besides,the organizations can share the profits bought along by the standardized production of agricultural production and their members can enjoy the profits bought by socialized service system.In addition,the rural cooperative economic organizations can enjoy the profits produced by the agricultural management integration strategy.What' more,they can increase profits by reducing the transaction costs;enlarging scale and enjoying the brand advantages.The analyses of the costs of the development of rural cooperative economic organizations mainly include the organizing costs,operation costs,restriction costs and cooperation costs.We think that the slow development of rural cooperative economic organizations is caused by their high operation cost and the impediment of external environment.In the end,the countermeasures on strengthening the research on the theory,promotion,education and training of rural economic cooperative organizations and intensifying the supports on the policies of rural economic cooperative organizations are put forward.

Empirical Analysis of Xinjiang's Bilateral Trade: Gravity Model Approach

Based on the basic trade gravity model and Xinjiang's practical situation, new explanatory variables (GDP, GDPpc and SCO) are introduced to build an extended trade gravity model fitting for Xinjiang's bilateral trade. From the empirical analysis of this model, it is proposed that those three variables affect the Xinjiang's bilateral trade posi- tively. Whereas, geographic distance is found to be a significant factor influencing Xinjiang’s bilateral trade negatively. Then, by the extended trade gravity model, this article analyzes the present trade situation between Xinjiang and its main trade partners quantitatively in 2004. The results indicate that Xinjiang cooperates with its most trade partners successfully in terms of present economic scale and developing level. Xinjiang has established successfully trade part- nership with Central Asia, Central Europe and Eastern Europe, Western Europe, East Asia and South Asia. However, the foreign trade development with West Asia is much slower. Finally, some suggestions on developing Xinjiang's for- eign trade are put forward.

The Shanghai Cooperation Organization and the Gulf: Will India Prefer a Further Westward Expansion of the SCO or its Consolidation?

The admission of India and Pakistan as full members in the SCO in June 2017 is a landmark event in the evolution of Eurasian identity and its institutionalization and an event set to change the geopolitical and geo-economic patterns of the world.India,given the nature of its interests and ambitions in Asia,would have serious misgivings about any Eurasian project that would bring the Gulf and Central Asia into a single institutional framework.India is aware that at the global level,it is the weakest of the four global players,namely,the US,Russia,China,and India.In this context,India appears to be pursuing diplomacy along two parallel axes simultaneously:to balance China in the Indo-Pacific region with American support and assistance and to balance China in Eurasia with Russian support and assistance.This article also focuses on the nature of India’s bilateral relations with China,Pakistan,Russia,the US,and the EU to gauge India’s attitude toward the SCO’s further expansion westwards.While India may welcome Iran into the fold of the SCO for geo-economic reasons,it may not be too keen on Saudi Arabia and the GCC membership in the SCO.In economic terms,India may prefer a dense network of economic collaboration and cooperation activities with other states and regional entities,as the SCO looks further west,rather than absorbing them into the SCO’s fold.In security terms,India will probably try to direct the SCO efforts towards dealing with nonconventional threats like terrorism,energy security,and environmental protection rather than developing conventional military capabilities and doctrines,which could be perceived as anti-NATO.

Discussion on Diversified Development of Forestry Cooperation Organizations in China

Based on the survey results in several places of Fujian Province, the paper summed up the main types of forestry cooperation organizations in China’s collective forest regions, and analyzed their characteristics in terms of basic nature, property arrangement, distribution methods and closeness of cooperation. The essential trend of diversified development of forestry cooperation organizations was discussed, with the analysis on how the diversification get reflected from the aspects of organizational structure, founding mechanism, distribution methods, participating body, etc. At last, the policyre commendations with respect to theoretical research, policy environment, management & supervisionand capacity building were proposed for facilitating the diversified development of forestry cooperation organizations.

20 Years of the SCO:Development,Experience and Future Direction

The Shanghai Cooperation Organization(SCO)has withstood storms to create a cooperative platform in Central Asia that conforms to the trend of the times,meets regional needs,and serves its member states’interests.SCO’s commitment to innovative thinking,security cooperation and regional coordination has contributed to regional stability and development and to gaining experience for establishing regional and global order.China-Russia cooperation,efforts by the“Shanghai Five,”relations among member states,and external pressure have been the main driving forces supporting a huge increase in trade in the past 20 years.For regional development and stability and a greater role in global governance,the SCO should continue taking the long-term perspective in planning and policy.