Fiscal Federalism in India: Emerging Issues

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

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Emerging issues and debates in the reform of the business environment for small enterprise development

Small Enterprise Development ◽

10.3362/0957-1329.2005.041 ◽

2005 ◽

Vol 16 (4) ◽

pp. 10-18 ◽

Cited By ~ 1

Author(s):

Simon White

Keyword(s):

Business Environment ◽

Small Enterprise ◽

Enterprise Development ◽

Emerging Issues

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Rural Marketing Practices in India: Emerging Issues

International Journal of Scientific Research ◽

10.15373/22778179/jun2012/27 ◽

2012 ◽

Vol 1 (1) ◽

pp. 78-79

Author(s):

Kavita A Trivedi ◽

Keyword(s):

Emerging Issues

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فلسفة العقوبة في الشريعة الإسلامية والقانون الوضعي عرض وموازنة Exposition and Comparison of the Philosophy of Punishment in Islamic and Positive Laws

Journal of Islam in Asia <span style="font-size: 0.6em">(E-ISSN: 2289-8077)</span> ◽

10.31436/jia.v9i1.330 ◽

2012 ◽

Vol 9 (1) ◽

Author(s):

عبد المجيد قاسم عبد المجيد (Qasim Abdulmajid) ◽

محمد ليبا (Liba)

Keyword(s):

Islamic Law ◽

The Other ◽

Penal System ◽

Human Beings ◽

New School ◽

Positive Law ◽

Other Hand ◽

Philosophy Of Punishment ◽

Emerging Issues

تناولت هذه الورقة فلسفة العقوبة في الشريعة الإسلامية، وفلسفتها في القانون الوضعي، وتمت الموازنة بين الفلسفتين، وخلص العرض والموازنة إلى نتائج ملخصها أن مسألة عصمة الشريعة وسموها تعد علامة فارقة بين الشريعة الإسلامية والقانون الوضعي، هذه العلامة نتج عنها فروق كثيرة أولها أن العقوبة في التشريع الوضعي تكون تابعةً للهدف، فالهدف يوضع أولاً ثم تصاغ على ضوئه العقوبة، ولذلك كلما ظهرت مدرسةٌ جديدةٌ تؤسس لفكرٍ جديدٍ ظهر اختلافٌ في التشريع العقابي. بينما النظام العقابي الإسلامي ثابتٌ ومعصوم، وقد وُجدت الحاجة إلى معرفة أهدافه وفلسفته ليتسنى السير على مقتضاها فيما يستجد من وقائع، وأن سمو فلسفة العقوبة في الشريعة الإسلامية ينبع من سمو مصدرها، فواضع هذه العقوبات هو خالق البشر. بينما العقوبة في القانون الوضعي تعتمد في فلسفتها على خبرة واضعيها، وهي خبرة محدودة وأحكامها نسبية، لذا كان تطبيق العقوبات الشرعية أجدر حتى وإن لم يُدرَك كنه هذه العقوبات وفلسفتها. الكلمات الرئيسية: فلسفة العقوبة، القانون الإسلامي، القانون الوضعي، التشريع العقابي.******************************In this paper light is shed on the philosophy of punishment in Islamic and positive laws and a comparison between them is accomplished. In brief, the conclusion of the exposition and comparison is that issue of infallibility of SharÊ‘ah and its nobleness are the distinguishing marks between Islamic and positive laws. This led to further differences. The first difference is that the punishment in positive laws is in accordance with the stipulated goal, that is, the goal is set first and then the punishment is formulated in that light. That is why whenever any new school of thought appears based on some ideology, differences emerge in punitive legislation. Islamic penal system is, however, immutable and infallible. There is a need to know its objectives and wisdom so as to in order to tackle new emerging issues. The nobility of the philosophy of punishment in Islamic law stems from the nobility of its source and that is no one but the Creator of human beings. The punishment in the positive law, on the other hand, relies on the philosophy that is based on the experiences of the authors of these laws. And these experiences are limited and their rulings are relativistic. Applying Islamic legal punishments are, therefore, more legitimate, even though their essence and philosophy are not fully grasped.Key words: Philosophy of Punishment, Islamic Law, Positive Law, Punitive Legislation.

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