Feeding the Sendai S&T Road Map on Capacity Development and Resilience

2021 ◽  
pp. 111-120
Author(s):  
Mauro Galluccio
2007 ◽  
Vol 41 (12) ◽  
pp. 1-8
Author(s):  
KERRI WACHTER
Keyword(s):  

2015 ◽  
Vol 20 (3) ◽  
pp. 176-189 ◽  
Author(s):  
John F. Rauthmann

Abstract. There is as yet no consensually agreed-upon situational taxonomy. The current work addresses this issue and reviews extant taxonomic approaches by highlighting a “road map” of six research stations that lead to the observed diversity in taxonomies: (1) theoretical and conceptual guidelines, (2) the “type” of situational information studied, (3) the general taxonomic approach taken, (4) the generation of situation pools, (5) the assessment and rating of situational information, and (6) the statistical analyses of situation data. Current situational taxonomies are difficult to integrate because they follow different paths along these six stations. Some suggestions are given on how to spur integrated taxonomies toward a unified psychology of situations that speaks a common language.


2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.


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