Tourism Special Economic Zone

Tanjung Kelayang is a tourism special economic zones (SEZ) established in Belitung regency, Indonesia, as an alternative and sustainable income to the community after the decline of tin mining. The TSEZ is focusing on rural and heritage tourism although mining activities are actively and continuously conducted. SEZs have been successful in some countries; however, India, China, and African countries have experienced less success in several aspects. The TSEZ offers some benefits but is vulnerable to external shock, since it was not developed based on a comprehensive design, and is associated with horizontal conflicts. This study reviewed Tanjung Kelayang's TSEZ policy based on SEZ implementation in various countries as a comparative study by adjusting the context of the phenomena occurring in Tanjung Kelayang. This research produced a review related to the TSEZ’s design, facilities, rules and regulations, also efforts to overcome horizontal conflicts.

Learning from the Past: Investigating the Income Restoration Programs in the Resettlement Work Plans of Thilawa Special Economic Zone, Yangon, Myanmar

This paper aims to investigate the Income Restoration Plans (IRPs) prepared in the previous Resettlement Work Plans (RWPs) of Thilawa Special Economic Zone (SEZ), Yangon, Myanmar, by employing three resettlement practices: JICA guidelines and the World Bank policies on resettlements (OP 4.12 and ESS 5) as benchmarks. There are three major objectives for this study: to observe the gaps between the resettlement policies and the practices, examine the potential shortcomings in the IRPs, and employ those lessons to improve future resettlement planning. Therefore, JICA and the World Bank policies on resettlements and the IRPs as described in the RWPs of Thilawa SEZs serve as important data sources used in this paper. The study found that IRPs lacked sufficient attention to address impoverishments and provide alternative sustainable livelihoods for the affected communities. First, the IRPs lacked assurances or guarantees on the employment status in/near SEZ areas for those whose livelihoods are affected and needed to secure alternative livelihoods. Second, they lacked sufficient support for those who would choose to be self-employed or establish a business enterprise. Third, there were shortcomings in the meaningful participation by the affected communities. Fourth, there was insufficient gender dimension incorporated into IRPs of the resettlement plan. Four policy recommendations are provided: assuring and guaranteeing the employment opportunities, providing infrastructure, technical and financial assistance for business establishment, deriving development opportunities and benefits from the project, and planning the planning process to become more inclusive and participatory.

Análise comparativa do regime fiscal das Zonas Francas na Europa

A luta contra a fraude e evasão fiscais tem sido debatida extensamente na literatura. As Zonas Francas estão sujeitas a diferentes regras de tributação relativamente aos países a que estão ligados. Os governos destas zonas têm maximizado os benefícios fiscais para tentar, através destas Zonas, aumentar o seu nível económico, recorrendo à facilidade do planeamento tributário, financeiro e comercial. Dada a importância destas Zonas para o controlo de Fraude e Evasão Fiscais, este estudo visa analisar os regimes fiscais das Zonas Francas da Europa. Ancorada na teoria institucional, esta pesquisa segue uma abordagem qualitativa, utilizando a técnica da análise documental. Os resultados indicam que as Zonas Francas da Europa com tributação mais baixa são a Polonia, a Letónia e a Espanha e que os regimes fiscais mais atrativos são o Luxemburgo, o Reino Unido e a Alemanha, em que está previsto uma isenção de tributação das pessoas coletivas. As Zonas Francas que integram mais colaboradores por empresa são a Croácia e a Lituânia, nomeadamente a Zona Franca de Kaunas, e a Polonia, em especial a Pomeranian Special Economic Zone. Adicionalmente, neste estudo verifica-se que a escolha das empresas pelas Zonas Francas é vista como uma manobra, um esquema e uma política de gestão fiscal que tem como único propósito a fuga aos impostos.

ANALISIS RISIKO NATION BRANDING DALAM PENYELENGGARAAN KAWASAN EKONOMI KHUSUS MANDALIKA

his research is a normative juridical research that analyzes the risk of branding in the administration of economic zones. Especially in the mandalika area, in this study the theory used is the pure legal theory of Hans Kelsen which has two functions, namely: first, on the one hand it functions as an epistemology and methodology which legal scholars use as the basis for legal science (rechtsdogmatic); and secondly, it also functions critically with the opposite position to conventional legal science. The theory is to answer research problems, namely First, related to the risk of Nation Branding in the Special Economic Zone and Second, the reality of social justice in the Special Economic Zone by taking the research locus in the Special Economic Zone of Mandalika. The findings in this study include that in general investment law as a nation branding framework in the administration of special economic zones in Mandalika, is characterized by inconsistencies in the application of law, which tends to eliminate the collective sense of justice of the Indonesian people.

Value added tax in case of exports from the special economic zone in the Kaliningrad Oblast

Subject. The article focuses on the value added tax in case of exports from the special economic zone in the Kaliningrad Oblast. Objectives. We study methodological aspects of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Methods. We conducted the content analysis of available sources. The comparative analysis helped confirm the reasonableness, reliability and the relevance of methodological guidelines for determining economically adequate tax implications in terms of VAT in case of exports from the special economic zone in the Kaliningrad Oblast. Results. Importing foreign goods into the special economic zone of the Kaliningrad region and letting them pass the customs procedure of free economic zones, a Kaliningrad-registered legal entity was found to exempt from customs payments, including VAT as part of customs payments under the above procedure. Being transported to elsewhere in the EAEU, any goods in the free economic zone should be treated as foreign goods, unless their status as the EAEU goods is corroborated with documents. The effective tax and customs regulations provide for VAT to be paid on imports into the Russian Federation, including as part of customs payments, and subsequently VAT on the sale of goods in the Russian Federation. VAT on imports, inter alia, as part of customs payments is subject to tax deductions as per Articles 171, 172 of the Russian Tax Code. Conclusions and Relevance. The taxation mechanism herein is identical to that applying to exports from the free economic zone to elsewhere in the customs area of the EAEU if there were not tax clauses envisaged in Federal Law № 72-ФЗ. Hence, the above clauses seem reasonable to be excluded.

The Implementation of South Sumatera Industrial Downstreaming for Rubber Products Strategic Policy with The Establishment of Tanjung Api-Api Special Economic Zone

The downstreaming option to provide added value to local industries, especially developing countries in the Global Value Chain (GVC) era as a way to increase competitiveness and seizing global markets, is inevitable. This paper focus on the analysis of the developments and limitations faced in the implementation of the Strategic Policy of South Sumatra Rubber Product Downstreaming with the establishment of Tanjung Api-Api Special Economic Zone. At the regional level, the idea of developing SEZ (Special Economic Zone) aims to prepare investment institutions in improving the investment climate in Southeast Asia region and manifesting ASEAN as a single market and production base as a component of the 2015 ASEAN Economic Community. This study used an exploratory and descriptive qualitative research method, where the depth and context of the data are important. Data from this study consisted of secondary data through literature study and analysis of documents and primary data obtained from interview as well as through field research. The author concludes that the industrial downstreaming of rubber products in South Sumatra has not been maximally carried out, it was still segmented, it was not conducted linearly, both production and coordination between the central government and the locals. Tanjung Api-Api SEZ as a hub for international trade and industrialization of rubber commodities also encountered various obstacles including infrastructure (deep sea port) at this point was inadequate, certainty of fiscal incentives for companies relocating to SEZ and licensing.