A NOTE ON THE ANNUITY ROLE OF ESTATE TAX

2020 ◽  
pp. 1-13
Author(s):  
Monisankar Bishnu ◽  
Cagri Kumru
Keyword(s):  
Wealth Distribution ◽  
Wealth Effects ◽  
Policy Recommendation ◽  
Estate Tax ◽  
Previous Conclusion ◽  
Lump Sum ◽  
Annuity Markets ◽  
The Government ◽  
Differential Timing

The previous conclusion that a uniform lump-sum estate tax could implicitly provide annuity income was reached by ignoring the inheritance that agents receive. However, when the agents leave a bequest, they should also receive an inheritance from their parents. Thus, we make the inheritance received—bequests left cycle complete and fully endogenous. Interestingly, the differential timing and sizes of inheritance then generate unequal wealth effects even with actuarially fair annuity markets. To restore the first best, the government has to adopt an estate tax regime that is no longer uniform. Thus, once bequest is fully endogenized, a uniform estate tax no longer bears the annuity role. Further, the differential timing in receiving inheritance creates an unequal wealth distribution, which is also nonstationary. The paper manifests the importance of accounting for and tracing the inheritance received by agents for any crucial policy recommendation.

scholarly journals دور نظام إحصاءات مالية الحكومة في تحسين كفاءة نظام الرقابة الداخلية في المؤسسات العامة

2018 ◽  
Vol 14 (1) ◽  
pp. 228-266
Author(s):  
د. بابكر ابراهيم الصديق محمد ◽  
د. عاصم إبراهيم محمد يوسف
Keyword(s):  
Control System ◽  
Internal Control ◽  
Wealth Distribution ◽  
Public Institution ◽  
Role Of Government ◽  
The Public ◽  
Internal Control System ◽  
Ministry Of Finance ◽  
The Government

This study focuses on the role of Government Financial Statistics Systems in developing the efficiency of Internal Control System. The statement of the problem presented that, Government Financial Statistics Systems have not been applied in the center and states. The researcher raised the following questions: Dose application of Government Financial Statistics Systems has an impact on the efficiency of Internal Control System. Is there any administrative constrains in the Ministry of Finance affecting the G.F.S, Do Internal Control System regulations established in the Ministry have an impact on the application of the Government Financial Statistics System? The importance of study is derived from the absence of scientific studies on the role of significance of Government Financial Statistics. The efficiency of organization is based on the strength and weakness of internal control system on the public institution. The study concluded with very important results that, centre and states accountants training on the Government Financial Statistics System will increase the efficiency of internal control system, and introducing the G.F.S as a syllabus in the universities will increase students’ capabilities when joining the employment, and the provision of computers will help the application of the Government Financial Statistics System. The Study recommended that, Government Financial Statistics System should be studied at Universities so that; students who are joining the service can easy understand their function. And application of F.F.S will help in transparency and wealth and wealth distribution.  

INTERPRETING WORKERS' RESISTANCE TO WELFARE "REFORM"

2002 ◽  
Vol 36 (01n02) ◽  
pp. 113-132 ◽  
Author(s):  
FUNG YI CHAN ◽  
SHUK FAN CHU
Keyword(s):  
Hong Kong ◽  
Welfare Reform ◽  
Grant Proposal ◽  
Welfare States ◽  
Service Users ◽  
Lump Sum ◽  
The Government ◽  
Management Groups ◽  
Looking Back

This article presents and analyses the background to the resistance of many frontline welfare practitioners against the recent introduction of reforms to the welfare management and subvention system and process in Hong Kong. The "progress" discourse optimistically engaged in by the government is challenged by a rather pessimistic assessment by workers, accompanied by a strong critique of the compromises welfare management groups have agreed to when accepting the Lump Sum Grant proposal. The context of the reform is interpreted as a strategic repositioning by the post-1997 government, intent at rebuilding its legitimacy and re-assigning the role of the welfare sector within its vision for the future. In the course of a long conversation between the two authors, one an academic, the other a core organiser in the "Alliance for the Protection of Welfare" several important areas of discourse were touched upon: the nature of welfare and its normative underpinning; social workers' struggle to relocate themselves within the emerging managerial paradigm; the search for an environment in which dialogue between the various parties would allow open negotiation about a more positive reform of the welfare system. The relationships among workers, management, government and service users are interpreted within a historical perspective, looking back at the constitution of the problem on both the level of Hong Kong as well as, more theoretically, on the level of (Western) welfare states. 近日香港政府提出社会福利管理及津助制度的「改革」，受到前线同工大力反对。 本文旨在勾画出相关的背景脉络，以助了解同工的「悲 观」判断怎样质疑官方铺陈的乐观「进步」论，及批评管理阶层在接纳一笔过拨款上的妥协态度， 展示当中蕴含的重要议题。 改革的背景被理解作九七后特区政权的策略性再定位，在新的发展远景下以重建管治的合法性，亦重新厘订社会福利的角色。 本篇文稿是由学院成员与「捍卫社会福利大联盟」的组织者合撰，透过真诚的详谈，尝试剖析以下范畴： 福利的性质及价值规范、 在管理典范逐渐形成下前线社会工作员的挣扎、 及寻求一个有利对话的环境，以促进开放的态度磋商较具积极意义的福利改革。 在探讨前线同工、 管理阶层、 政府及服务使用者的多角关系时，更从历史的进程思考如何构成现今的问题， 当中涉及香港的独特环境及西方社会福利国家的理念性讨论。

scholarly journals Waqf Corporate Role to Enhance the Social Entrepreneurship in the Egyptian Community: Problems and Remedies

2017 ◽  
Vol 6 (4) ◽  
Author(s):  
Omran Aly El Awagy
Keyword(s):  
Social Services ◽  
Social Entrepreneurship ◽  
Social Issues ◽  
Wealth Distribution ◽  
Public Affairs ◽  
Social Entrepreneur ◽  
Social Entrepreneurs ◽  
Adequate Model ◽  
The Government

For decades, Egypt -as many developing counties- suffers from various social issues as poverty, illiteracy and the decline of public service provision as healthcare, education, potable water and sewage. In spite of all the consecutive government efforts to confront such social dilemmas, the constituents of different locality in Egypt still feel the discrepancy and decay of quality for many social services proposed by the government.In fact, many challenges are hindering the government strategic path to overcome such social issues as the scarcity of financial and physical resources, deplorable bureaucracy crippled by red tapes, lack of competent human resources, escalated number of population and embedded corruption. Thereby, the people whined from social injustice due to the government failure in realizing a just national wealth distribution.    Hence, social entrepreneurship emerged -from the twentieth century endings- as an alternate option to resolve inadequate government performance and to improve the quality and the delivery of social services. Whereby, this can be realized by mobilizing personal properties to be allocated to public affairs in the context of people cooperation and voluntary participation values. Such process of social entrepreneurship had to take place within an entity/corporation -as non-governmental organizations NGOs- (social entrepreneur) able to manage its activities effectively realizing an adequate  model of  actions within the organization (intrapreneurship/internal entrepreneurship). This paper, therefore, explores, discusses and analyzes the role of waqf corporate as a good example for social entrepreneurs who have played a significant role of providing opportunities in sharing the government’s fiscal needs and improving the communities and nation welfare throughout history in many countries. Waqf corporate has a potential to become one of the effective tools regarding the socioeconomic realm in the Egyptian community; whereby it can benefit the community in term of education, health care, national security, social justice, transportation facilities, basic infrastructure, foods and job opportunities.   Keywords: Corporate waqf, Social entrepreneurship, Intrapreneurship, Egyptian community.

On retroeconomy

2017 ◽  
pp. 148-159
Author(s):  
V. Papava
Keyword(s):  
Developing Countries ◽  
Detrimental Effect ◽  
International Competition ◽  
The World ◽  
The Government ◽  
Role Of The Government

This paper analyzes the problem of technological backwardness of economy. In many mostly developing countries their economies use obsolete technologies. This can create the illusion that this or that business is prosperous. At the level of international competition, however, it is obvious that these types of firms do not have any chance for success. Retroeconomics as a theory of technological backwardness and its detrimental effect upon a country’s economy is considered in the paper. The role of the government is very important for overcoming the effects of retroeconomy. The phenomenon of retroeconomy is already quite deep-rooted throughout the world and it is essential to consolidate the attention of economists and politicians on this threat.

The role of graining in ensuring food security

2020 ◽  
pp. 75-79
Author(s):  
R. M. Gambarova
Keyword(s):  
Food Security ◽  
Comparative Analysis ◽  
Systems Approach ◽  
Point Of View ◽  
Government Support ◽  
Grain Production ◽  
The Government ◽  
Favorable Conditions ◽  
Grain Farms

Relevance. Grain is the key to strategic products to ensure food security. From this point of view, the creation of large grain farms is a matter for the country's selfsufficiency and it leading to a decrease in financial expense for import. Creation of such farms creates an abundance of productivity from the area and leads to obtaining increased reproductive seeds. The main policy of the government is to minimize dependency from import, create abundance of food and create favorable conditions for export potential.The purpose of the study: the development of grain production in order to ensure food security of the country and strengthen government support for this industry.Methods: comparative analysis, systems approach.Results. As shown in the research, if we pay attention to the activities of private entrepreneurship in the country, we can see result of the implementation of agrarian reforms after which various types of farms have been created in republic.The role of privateentrepreneurshipinthedevelopmentofproduction is great. Тhe article outlines the sowing area, production, productivity, import, export of grain and the level of selfsufficiency in this country from 2015 till 2017.

Strategic Role of Zakat in Multidimensional Quality of Life in Sijunjung, Indonesia

2018 ◽  
Vol 15 (1) ◽  
pp. 55-72
Author(s):  
Herlin Hamimi ◽  
Abdul Ghafar Ismail ◽  
Muhammad Hasbi Zaenal
Keyword(s):  
Quality Of Life ◽  
Positive Impact ◽  
Wealth Distribution ◽  
Absolute Poverty ◽  
Before And After ◽  
The Status ◽  
Being There ◽  
The Impact

Zakat is one of the five pillars of Islam which has a function of faith, social and economic functions. Muslims who can pay zakat are required to give at least 2.5 per cent of their wealth. The problem of poverty prevalent in disadvantaged regions because of the difficulty of access to information and communication led to a gap that is so high in wealth and resources. The instrument of zakat provides a paradigm in the achievement of equitable wealth distribution and healthy circulation. Zakat potentially offers a better life and improves the quality of human being. There is a human quality improvement not only in economic terms but also in spiritual terms such as improving religiousity. This study aims to examine the role of zakat to alleviate humanitarian issues in disadvantaged regions such as Sijunjung, one of zakat beneficiaries and impoverished areas in Indonesia. The researcher attempted a Cibest method to capture the impact of zakat beneficiaries before and after becoming a member of Zakat Community Development (ZCD) Program in material and spiritual value. The overall analysis shows that zakat has a positive impact on disadvantaged regions development and enhance the quality of life of the community. There is an improvement in the average of mustahik household incomes after becoming a member of ZCD Program. Cibest model demonstrates that material, spiritual, and absolute poverty index decreased by 10, 5, and 6 per cent. Meanwhile, the welfare index is increased by 21 per cent. These findings have significant implications for developing the quality of life in disadvantaged regions in Sijunjung. Therefore, zakat is one of the instruments to change the status of disadvantaged areas to be equivalent to other areas.

E-Projects Challenges in India – Role of Human Resource Management and Technology

2018 ◽  
Vol 6 (8) ◽  
pp. 263
Author(s):  
Ramnik Kaur
Keyword(s):  
Developing Countries ◽  
Public Administration ◽  
Paradigm Shift ◽  
Successful Implementation ◽  
The Public ◽  
Government Services ◽  
The Past ◽  
The Government ◽  
Traditional Approaches

E-governance is a paradigm shift over the traditional approaches in Public Administration which means rendering of government services and information to the public by using electronic means. In the past decades, service quality and responsiveness of the government towards the citizens were least important but with the approach of E-Government the government activities are now well dealt. This paper withdraws experiences from various studies from different countries and projects facing similar challenges which need to be consigned for the successful implementation of e-governance projects. Developing countries like India face poverty and illiteracy as a major obstacle in any form of development which makes it difficult for its government to provide e-services to its people conveniently and fast. It also suggests few suggestions to cope up with the challenges faced while implementing e-projects in India.

Philosophical and Pedagogical Views of Yu. F. Samarin

2019 ◽  
Vol 54 ◽  
pp. 209-218
Author(s):  
Lev E. Shaposhnikov
Keyword(s):  
National Identity ◽  
Social Development ◽  
Educational Policy ◽  
Critical Evaluation ◽  
Educational Process ◽  
Educational Context ◽  
The Government ◽  
Role Of Religion

The paper analyses the evolution of Yu. Samarin’s ideas from rationalism to “holistic knowledge”. Special attention is paid to the philosopher’s conceptualization of the key role of religion for a nation. The author also examines the scholar’s position concerning the promotion of patriotism as an important impetus for social development. Emphasis is made on analyzing the interaction of universal and national aspects in the educational process, as well as on the value of national identity in the field of humanities. The article also presents Yu. Samarin’s critical evaluation of the government educational policy and his suggestions on increasing its effectiveness. The author notes the relevance of Yu. Samarin’s views for the contemporary philosophical and educational context.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

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