Is Tax Evasion Never Justifiable?

2001 ◽  
Vol 19 (2) ◽  
pp. 143-167 ◽  
Author(s):  
Benno Torgler
Keyword(s):  
Developing Countries ◽  
Data Analysis ◽  
Soviet Union ◽  
Tax Evasion ◽  
Former Soviet Union ◽  
Central And Eastern Europe ◽  
Shadow Economy ◽  
Political Process ◽  
The Other ◽  
The World

Abstract Discussions about tax evasion often assume that tax evasion is not desirable. Thus, this paper analyses people’s value regarding tax evasion using the World Value Surveys. Our data analysis shows that tax morality did not fall significantly in the OECD and developing countries. On the other hand, there is a decline in tax morality for the former Soviet Union and Central and Eastern Europe countries. Furthermore, we find a significant correlation between tax morality and the size of shadow economy. Finally, we focus on constitutions, showing the importance of a legitimate political process.

The Decline of International Studies

1991 ◽  
Vol 5 ◽  
pp. 233-245 ◽  
Author(s):  
Kenneth W. Thompson
Keyword(s):  
Soviet Union ◽  
Private Sector ◽  
Former Soviet Union ◽  
The Other ◽  
International Studies ◽  
International Affairs ◽  
International Crises ◽  
Woodrow Wilson ◽  
The World ◽  
The U.S

In a recent report by Princeton's Woodrow Wilson School of International Affairs, “Education in U.S. Schools of International Affairs,” Princeton's former president Robert F. Goheen presents several crucial factors in the apparent decline of international studies in the U.S. The private sector, which at first demanded broadly-educated professionals, have recently shown little enthusiasm for students of international affairs. This has resulted in lack of funding and lack of interest in the field of international studies. This is paradoxical primarily because the students of international affairs undergo a multidiscplinary curriculum, facilitating their adaptation to practically any field of work following graduation, contrary to those students who have chosen a strict and narrow profession. Unfortunately, much of the fault, according to the report lies with the universities and the graduates themselves, who fail to articulate properly their comparative essential advantage in the broad field of their education. Thompson expounds on a more serious ramification of the decline in interest in international studies: the imminent failure to foresee future international crises. As the case of Iraq's growing power in the Middle East has demonstrated, the U.S. looked the other way, toward the developments in the former Soviet Union, and was not able to act in time to circumvent Iraq's aggression. With the world looking to the U.S. for strategic leadership in ethics and power, Americans cannot afford to deny American youth a strong foundation and education in international studies.

Will a Large-Scale Migration of Russians to the Russian Republic Take Place over the Current Decade?

1993 ◽  
Vol 27 (3) ◽  
pp. 605-629 ◽  
Author(s):  
John B. Dunlop
Keyword(s):  
Soviet Union ◽  
Former Soviet Union ◽  
Large Scale ◽  
Political Change ◽  
The Other ◽  
Policy Makers ◽  
Future Developments ◽  
The World ◽  
Near Abroad

Given the headlong and convulsive pace of political change occurring in the republics of the former Soviet Union, predictions concerning future developments in that area of the world must necessarily be tenuous and hedged about with caveats. The question of the likely scale of in-migration from the other former union republics into the Russian Republic over the remainder of this decade is, however, so politically charged and so important that analysts and forecasters can ill afford to ignore it. One suspects that Western policy-makers are increasingly going to have to focus their attention upon the fate of the 25.3 million ethnic Russians living in that part of the former Soviet Union now called the “Near Abroad” (blizhnee zarubezh'e).

The Institutionalization of Women’s and Gender Studies in Higher Education in Central and Eastern Europe and the Former Soviet Union: Asymmetric Politics and the Regional-Transnational Configuration

2008 ◽  
Vol 34-35 (1-2) ◽  
pp. 131-160 ◽  
Author(s):  
Susan Zimmermann
Keyword(s):  
Higher Education ◽  
Soviet Union ◽  
Eastern Europe ◽  
Gender Studies ◽  
Former Soviet Union ◽  
Central And Eastern Europe ◽  
The Other ◽  
Women's And Gender Studies ◽  
And Gender ◽  
Women’S And Gender Studies

Women’s and Gender Studies in higher education have developed in Central Eastern Europe and the post-Soviet space since the late 1980s within the context of a complex triangle made up of the interests and impact of a whole variety of transnational actors, the changing politics of higher education at national and university levels, and the interests and aspirations of academics on the ground. The study explores these constellations as they changed over time, and varied within the post-“state-socialist” world from one sub-region to the other. It highlights the often unequal processes of internationalization, the partial privatization, EU-ization, and national reform of higher education and the role played by the dedication of academics spreading the word and the institution, as the major factors producing the success story ― even if always endangered ― of the Women’s and Gender Studies trade in the “other half of Europe”. The strategic function ascribed in Central and Eastern Europe to Gender Studies as a symbolic marker of pro-Western educational “reform” has been shaping both the fortunes of Women’s and Gender Studies in the region and the academic, political, and discursive opportunities available for those involved in research and teaching in this field.

scholarly journals Financial monitoring of football sector: money laundering and countermeasures

2020 ◽  
pp. 160-164
Author(s):  
Ye. A. Sigayev ◽  
I. V. Selezneva ◽  
A. S. Duskaliyev
Keyword(s):  
Soviet Union ◽  
Money Laundering ◽  
International Organizations ◽  
Former Soviet Union ◽  
Shadow Economy ◽  
Economic Importance ◽  
The World ◽  
Financial Monitoring ◽  
Financial Transactions ◽  
Football Industry

The article is devoted to one of the poorly studied and at the same time relevant topics in the fight against the shadow economy - financial monitoring of the football sector. Criminal elements, mafia structures around the world are in constant search of new ways to legalize criminal proceeds. Sport is often is used by them to launder their “dirty” money. The last two to three decades have been associated with the enormous economic importance of sports. This is primarily about football. In general, it should be noted that money has begun to have a very serious impact on the world of sports. This influence of money on sports has, respectively, both positive and negative sides. The article examines certain problem areas that make the football sector vulnerable to money laundering. It is about corruption in football, the internal system of organization, financial transactions and football culture. Supranational and state structures develop and use complex measures to prevent “dirty” schemes in football. The article discusses vulnerabilities that need to be addressed to minimize the risks of money laundering in the football sector. For countries of the former Soviet Union, in particular Russia, Kazakhstan and other countries, football has always been and is a national sport. However, the football industry, as international experience shows, is also a field for laundering “dirty” money. Constant and painstaking work of financial monitoring bodies is needed to counteract the involvement of Kazakhstani sports in the process of money laundering. Also in this matter cooperation with specialized international organizations and other countries is of great importance.

scholarly journals Lack of Uniformity in the Israeli Property Tax System 1997–2017

2020 ◽  
Vol 13 (12) ◽  
pp. 327
Author(s):  
Avi Perez
Keyword(s):  
Developing Countries ◽  
Real Estate ◽  
Central And Eastern Europe ◽  
Property Tax ◽  
Measurement Methods ◽  
Tax System ◽  
Tel Aviv ◽  
Unique Data ◽  
The World ◽  
Taxation System

There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

Development of Industrial and Commercial Management in Central and Eastern Europe and the Former Soviet Union

1998 ◽  
Vol 12 (2) ◽  
pp. 107-114
Author(s):  
John Churcher ◽  
Patricia Worgan
Keyword(s):  
Soviet Union ◽  
Eastern Europe ◽  
Former Soviet Union ◽  
Central And Eastern Europe ◽  
Management Training ◽  
Independent States ◽  
Training Courses ◽  
Training Programmes ◽  
The University ◽  
Uk Higher Education

UK higher education, in partnership with UK industry, contributes positively to the training of managers and entrepreneurs from Central and Eastern Europe (CEE), the New Independent States and Russia. Since 1992, the University of Luton has delivered management training courses in CEE and the former Soviet Union (FSU), developing expertise to assist both UK companies and CEE/FSU managers to understand the different attitudes and experiences that will help to overcome potential partnership problems and encourage East-West industries to take full advantage of the increasing trading opportunities. This case study analyses the management training programmes, and details pre- and post-training insights.

The Emergence of the New Cold War: The Syrian and Ukraine Conflicts

2016 ◽  
Vol 20 (2) ◽  
pp. 135-156
Author(s):  
Mediel Hove
Keyword(s):  
United States ◽  
Cold War ◽  
Soviet Union ◽  
Former Soviet Union ◽  
The United States ◽  
The Soviet Union ◽  
The Us ◽  
The World

This article evaluates the emergence of the new Cold War using the Syrian and Ukraine conflicts, among others. Incompatible interests between the United States (US) and Russia, short of open conflict, increased after the collapse of the former Soviet Union. This article argues that the struggle for dominance between the two superpowers, both in speeches and deed, to a greater degree resembles what the world once witnessed before the collapse of the Union of Soviet Socialist Republics (USSR) in 1991. It asserts that despite the US’ unfettered power, after the fall of the Soviet Union, it is now being checked by Russia in a Cold War fashion.

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