scholarly journals Tax Remission and Tax Burden in Rural Lower Burma during the Economic Crisis of the Early 1930s

1999 ◽  
Vol 33 (2) ◽  
pp. 383-403 ◽  
Author(s):  
Ian Brown
Keyword(s):  
Southeast Asia ◽  
Economic Crisis ◽  
Rural Population ◽  
Moral Economy ◽  
The State ◽  
Rural Populations ◽  
Tax Burden ◽  
Starting Point ◽  
Late Nineteenth ◽  
Identity Cards

In the late 1970s, a modest scholarly clash took place between James C. Scott and Michael Adas over the extent to which, if at all, the British administration in Burma had granted tax remissions to the rural population of the province during the economic crisis of the early 1930s. This formed an important part of their wider debate on the causes of the major rebellion—the Hsaya San rebellion—which erupted in Lower Burma in the closing days of 1930. First into the arena was Scott, in The Moral Economy of the Peasant: Rebellion and Subsistence in Southeast Asia, published in 1976. On this issue, Scott's starting point was the observation that the colonial world of the late nineteenth and early twentieth centuries saw a very marked increase in the capacity of the state to extract tax revenues from rural populations. The decisive strength of colonial administrations in this respect lay in paperwork, in ‘the inexorable progress of cadastral surveys, settlement reports for land revenue, censuses, the issuance of land titles and licences, identity cards, tax rolls and receipts . . .’, in other words, in the creation of ‘nets of finer and finer official weave’ that trapped rural taxpayers with increasing thoroughness.

The Peasant Experience under Italian Fascism

2012 ◽  
Author(s):  
Roger Absalom
Keyword(s):  
Rural Population ◽  
Political System ◽  
The State ◽  
The Political ◽  
Social Stability ◽  
Historical Account ◽  
Italian Fascism ◽  
Systematic Fashion ◽  
Starting Point ◽  
Fascist Regime

The fascist regime was the first system of government in modern Italy to attempt to address the ‘peasant question’ in a systematic fashion. It not only brought to bear upon it the administrative machinery of the state but also, through its policies and propaganda, attempted to convert the peasantry from a perennial threat to social stability into a positive bulwark of the political system the fascist regime was seeking to consolidate. This article describes the starting point of this historical account of peasants in 1921; the fascist policies that affected agriculture and the rural population; and the peasant responses to fascism.

The Modernities of H. Lawrence Freeman

2019 ◽  
Vol 72 (3) ◽  
pp. 719-779
Author(s):  
David Gutkin
Keyword(s):  
Nineteenth Century ◽  
New York ◽  
Reception History ◽  
Black Press ◽  
Late Nineteenth Century ◽  
Starting Point ◽  
History Of ◽  
Late Nineteenth ◽  
White Press ◽  
Grand Opera

H. Lawrence Freeman's “Negro Jazz Grand Opera,” Voodoo, was premiered in 1928 in Manhattan's Broadway district. Its reception bespoke competing, racially charged values that underpinned the idea of the “modern” in the 1920s. The white press critiqued the opera for its allegedly anxiety-ridden indebtedness to nineteenth-century European conventions, while the black press hailed it as the pathbreaking work of a “pioneer composer.” Taking the reception history of Voodoo as a starting point, this article shows how Freeman's lifelong project, the creation of what he would call “Negro Grand Opera,” mediated between disparate and sometimes apparently irreconcilable figurations of the modern that spanned the late nineteenth century through the interwar years: Wagnerism, uplift ideology, primitivism, and popular music (including, but not limited to, jazz). I focus on Freeman's inheritance of a worldview that could be called progressivist, evolutionist, or, to borrow a term from Wilson Moses, civilizationist. I then trace the complex relationship between this mode of imagining modernity and subsequent versions of modernism that Freeman engaged with during the first decades of the twentieth century. Through readings of Freeman's aesthetic manifestos and his stylistically syncretic musical corpus I show how ideas about race inflected the process by which the qualitatively modern slips out of joint with temporal modernity. The most substantial musical analysis examines leitmotivic transformations that play out across Freeman's jazz opera American Romance (1924–29): lions become subways; Mississippi becomes New York; and jazz, like modernity itself, keeps metamorphosing. A concluding section considers a broader set of questions concerning the historiography of modernism and modernity.

The Constitutional Principle of Accountability: A Study of Contemporary South African Case Law

2018 ◽  
Vol 33 (1) ◽  
Author(s):  
Chuks Okpaluba
Keyword(s):  
Judicial Review ◽  
Police Officers ◽  
Public Procurement ◽  
Case Law ◽  
The State ◽  
Constitutional Principle ◽  
Starting Point ◽  
The Law ◽  
Constitutional Right ◽  
The Many

‘Accountability’ is one of the democratic values entrenched in the Constitution of South Africa, 1996. It is a value recognised throughout the Constitution and imposed upon the law-making organs of state, the Executive, the Judiciary and all public functionaries. This constitutional imperative is given pride of place among the other founding values: equality before the law, the rule of law and the supremacy of the Constitution. This study therefore sets out to investigate how the courts have grappled with the interpretation and application of the principle of accountability, the starting point being the relationship between accountability and judicial review. Therefore, in the exercise of its judicial review power, a court may enquire whether the failure of a public functionary to comply with a constitutional duty of accountability renders the decision made illegal, irrational or unreasonable. One of the many facets of the principle of accountability upon which this article dwells is to ascertain how the courts have deployed that expression in making the state and its agencies liable for the delictual wrongs committed against an individual in vindication of a breach of the individual’s constitutional right in the course of performing a public duty. Here, accountability and breach of public duty; the liability of the state for detaining illegal immigrants contrary to the prescripts of the law; the vicarious liability of the state for the criminal acts of the police and other law-enforcement officers (as in police rape cases and misuse of official firearms by police officers), and the liability of the state for delictual conduct in the context of public procurement are discussed. Having carefully analysed the available case law, this article concludes that no public functionary can brush aside the duty of accountability wherever it is imposed without being in breach of a vital constitutional mandate. Further, it is the constitutional duty of the courts, when called upon, to declare such act or conduct an infringement of the Constitution.

FISCAL ROLE OF EXCISE TAX ON EXCISE GOODS MANUFACTURED IN UKRAINE IN CONDITIONS OF CONSTANT CHANGES IN TAX LEGISLATION AND PANDEMIC COVID-19

2017 ◽  
Author(s):  
Natalia Rudenko ◽  
◽  
Tatiana Tuchak ◽  
Keyword(s):  
European Integration ◽  
Economic Crisis ◽  
The State ◽  
Excise Tax ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Economic Stagnation ◽  
Legislative Framework ◽  
Main Factors

The article analyzes the fiscal role of the excise tax on excisable goods (products) produced in Ukraine in the context of permanent changes in the tax legislative framework and within the framework of the global crisis through the coronavirus disease COVID-19. The concept of excise tax has been substantiated, a list of excisable products (goods) has been provided in accordance with legislative acts, the payers of this tax have been specified. The most important events and transactions that influenced the amount of tax revenues from excise tax are investigated. The authors believe that the main reason for the changes in the administration process and the receipt of the excise tax are the European integration transformations and the conditions of the global socio-economic crisis. Based on the difficult economic situation in the state, some legislative acts regulating the collection of excise tax from excisable products produced in the country were considered. It was revealed that a moratorium on the payment of excise tax was imposed on the territory of the studied state for a certain period. This event made its own adjustments to the proceeds from the payment of excise tax on excisable products (goods) produced domestically, and also allowed domestic producers to move from the place of economic stagnation. In Ukraine, they began to actively manufacture and sell antiseptic and disinfectants of their own production to protect citizens. According to the data of the State Treasury Service of Ukraine, the authors analyzed the indicators of tax revenues for each type of excisable products (goods) of domestic production. It was revealed from which products more tax was received during the study period. The main factors that influenced the receipts of excise tax from excisable goods produced on the territory of Ukraine in the period of 2019, as well as for 9 months of 2020, have been determined.

EFFICIENCY OF THE STATE FISCAL POLICY

2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Laffer Curve ◽  
State Fiscal Policy

The article discusses the definition, goals and main types of fiscal policy. It also provides an analysis of the effectiveness of fiscal policy in Uzbekistan based on the Laffer curve of indicators of the level of tax burden and elasticity of the tax system.

OWNERSHIP IN THE REPUBLIC OF MACEDONIA AND THE STATE AS THE HOLDER OF THE PROPERTY RIGHT UNDER THE CONSTITUTION IN 1991

2018 ◽  
Vol 28 (6) ◽  
pp. 1993-2005
Author(s):  
Shemsije Demiri ◽  
Rudina Kaja
Keyword(s):  
Legal Aspect ◽  
State Ownership ◽  
The State ◽  
Point Of View ◽  
State Function ◽  
Dominant Form ◽  
Republic Of Macedonia ◽  
General Terms ◽  
Starting Point ◽  
The Republic

This paper deals with the right to property in general terms from its source in Roman law, which is the starting point for all subsequent legal systems. As a result of this, the acquisition of property rights is handled from the historical point of view, with the inclusion of various local and international literature and studies, as well as the legal aspect devoted to the respective civil codes of the states cited in the paper.Due to such socio-economic developments, state ownership and its ownership function have changed. The state function as owner of property also changed in Macedonia's property law.The new constitutional sequence of the Republic of Macedonia since 1991 became privately owned as a dominant form of ownership, however, state ownership also exists.This process of transforming social property into state or private (dissolves), in Macedonia starts from Yugoslavia through privatization, return and denationalization measures, on which basis laws on privatization have been adopted. Because of this, there will be particularly intensive negotiations regaring the remaining state assets.

The Land Question in India

2017 ◽  
Keyword(s):  
Moral Economy ◽  
The State ◽  
Land Acquisition ◽  
Infrastructure Development ◽  
Ethical Implications ◽  
Tribal Communities ◽  
Role Of The State ◽  
Acquisition Processes ◽  
Land Question

This book takes a fresh look at the land question in India. It goes beyond re-engagement in the rich transition debate by critically examining both theoretically and empirically the role of land in contemporary India. Springing from the political economy discourse surrounding the classic capitalist transition issue in agriculture in India, the book gravitates toward the development discourse that inevitably veers toward land and the role of the state in pushing a process of dispossession of peasants through direct expropriation for developmental purposes. Contemporary dispossession may look similar to the historical process of primitive accumulation that makes room for capitalist agriculture and expanded accumulation. But this volume shows that land in India is sought increasingly for non-agricultural purposes as well. These include risk mitigation by farmers, real estate development, infrastructure development by states often on behalf of business, and special economic zones. Tribal communities (advasis), who depend on land for their livelihoods and a moral economy that is independent of any price-driven markets, hold on to land for collective security. Thus land acquisition continues to be a turbulent arena in which classes, castes, and communities are in conflict with the state and capital, each jockeying to determine the terms and conditions of land transactions or their prevention, through both market and non-market mechanisms. The volume collectively addresses the role of the state involved in the process of dispossession of peasants and tribal communities. It provides new analytical insights into the land acquisition processes, their legal-institutional and ethical implications, and captures empirically the multifaceted regional diversity of the contestations surrounding the acquisition experiences in India.

The Paradox of “A High Standard of Public Honesty”

2017 ◽  
Author(s):  
James Kennedy ◽  
Ronald Kroeze
Keyword(s):  
The Netherlands ◽  
Early Modern ◽  
Side Effect ◽  
High Standard ◽  
Dutch Republic ◽  
Liberal Politics ◽  
Patronage Politics ◽  
Starting Point ◽  
The World ◽  
Late Nineteenth

This chapter takes as its starting point the contemporary idea that the Netherlands is one of the least corrupt countries in the world; an idea that it dates back to the late-nineteenth and early-twentieth centuries. In this chapter, the authors explain how corruption was controlled in the Netherlands against the background of the rise and fall of the Dutch Republic, modern statebuilding and liberal politics. However, the Dutch case also presents some complexities: first, the decrease in some forms of corruption was due not to early democratization or bureaucratization, but was rather a side-effect of elite patronage-politics; second, although some early modern forms of corruption disappeared around this period, new forms have emerged in more recent times.

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