Prepared testimony and statement for the record of Marc Rotenberg director, Washington office, computer professionals for social responsibility (CPSR) on the use of the social security number as a national identifier before the subcommittee on social secu rity, committee on ways and means, U.S house of representatives February 27, 1991

1991 ◽  
Vol 21 (2-4) ◽  
pp. 13-19 ◽  
Author(s):  
Rajarshi Chakraborthy ◽  
Haricharan Rengamani ◽  
Ponnurangam Kumaraguru ◽  
Raghav Rao

The Indian government has undertaken a major effort to issue Unique Identification Numbers (UID) to its citizens. This chapter examines the Social Security Number system in the US, and investigates other UID projects in Europe. Based on these understanding and other information around UID systems, the authors discuss possible issues that are expected to arise in the implementation of UID system in India. They articulate how biometrics is being advocated by the proponents of the system in India for unique identification. The authors elucidate the social, ethical, cultural, technical, and legal implications / challenges around the implementation of a unique identification project in India.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Benjamin K. Ngugi ◽  
Kuo-Ting Hung ◽  
Yuanxiang John Li

Purpose Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund. The victim is the real owner of the social security number who will have difficulties getting a tax refund, as the offender has already taken a refund for the year in question. This paper aims to investigate whether the increased use and adoption of electronic tax filing (i.e. E-Filing) technologies has inadvertently resulted in a corresponding growth in Tax Identity Theft. Design/methodology/approach Multiple regressions are used to analyze the data that is extracted from the Identity Theft complaint reports (maintained by the Federal Trade Commission) and the tax filing statistics (retrieved from the Internal Revenue Service). Findings The results indicate that E-Filing can indirectly but significantly increase Tax Identity Theft through the full mediation effects of individual Self-E-Filing and Direct Deposit adoption, after controlling for general Identity Theft, the number of Individual Tax Returns and Total Refunds. Originality/value The authors explore the association between the adoption of tax e-filing technologies and Tax Identity Theft. The findings suggest that the key loopholes in the Tax Identity Theft process are at the Self-E-Filing and the Direct Deposit points. Several practical recommendations for patching these loopholes are provided and discussed.


2010 ◽  
Vol 48 (2) ◽  
pp. 365-385
Author(s):  
Euis Nurlaelawati

Looking at the two functions of ownership which include the individual and social, Qaradawi explores such a relationship and analyzes its implication for social justice. Zakat has multiple functions: the religious, economic, and social. It constitutes the earliest concept of mutual social responsibility proposed by Islam to achieve social justice. Zakat serves as a means to both guarantee social security and strengthen social solidarity. From this perspective, Qaradawi moves forward to link up the concept of zakat with the Islamic system of economics. The linkage between zakat and the Islamic system of economics is visible in the ways Qaradawi investigates various aspects of ownership and zakat in Islam. This can particularly be seen in his analysis that the concept of Islamic insurance coheres with the interpretation of al-gharimin, one of the groups deserving to the income of zakat and in his emphasis that mutual social responsibility, which aims to fulfill the needs of adequate livelihood, can be supplied only by zakat. This article argues that these views in turn confirm Qaradawi’s concern with the importance of zakat as the foundation of both the social and economic systems of Islam. This article also emphasizes that, for Qaradawi, different from voluntary charity that can only fulfill the minimum requirement of the needs of livelihood, zakat can supply the answer to cover all the needs of livelihood of Muslim society.


2021 ◽  
Vol 4 (3) ◽  
pp. 111-124
Author(s):  
Tatiana V. Shipunova

The author connects further study of the problems of social security with the need to redefine crime. The article deals with the transformation of ideas about crime and the appeal of modern researchers to the idea of understanding it in moral discourse. The author supports and develops further the thesis about the need to use the concept of «ethical minimum», which should be used in assessing the activities of the main subjects of social security. Violation of the principle of social justice in its instrumental meaning is considered as the main criterion for assessment. Those norms, laws, measures implemented by various subjects of social security that support the foundations of a decent life for people in society will be socially just. If this principle is ignored, “gray zones” of social security arise, in which there are increased risks of violation of the “ethical minimum”. The article also discusses the issue of separating such violations from completely understandable and explainable errors and management deficiencies that are difficult to avoid in situations of increased risks. Violations of the “ethical minimum” in the “gray zones” of social security, in contrast to a criminal offense, should receive an independent public assessment based on the methodology for studying the social responsibility of all agents important for ensuring the protection of the population.


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