scholarly journals PITFALLS OF TAXATION POLICY IN TRANSITION ECONOMIES

2001 ◽  
Vol 51 (1) ◽  
pp. 3-15
Author(s):  
R. P. Vranceanu ◽  
D. Daianu

This paper develops two stylised models of the transition economy that challenge, to some extent, the conventional approach to policy reforms. In the first model, the absence of market-oriented institutions is responsible for the occurrence of a non-cooperative equilibrium, where the amount of public services provided by the state is too low, which, in turn, adversely affects the global performance of the economy. In the second model, a benevolent government will choose a taxation level that pushes too many firms out of the market; hence global supply falls below its optimal level. In both models, disruptions specific to transitional systems lead to abnormal responses to standard fiscal policy.

2011 ◽  
Vol 71 (4) ◽  
pp. 887-914 ◽  
Author(s):  
MARK DINCECCO ◽  
GIOVANNI FEDERICO ◽  
ANDREA VINDIGNI

We examine the relationships between warfare, taxation, and political change in the context of the political unification of the Italian peninsula. Using a comprehensive new database, we argue that external and internal threat environments had significant implications for the demand for military strength, which in turn had important ramifications for fiscal policy and the likelihood of constitutional reform and related improvements in the provision of nonmilitary public services. Our analytic narrative complements recent theoretical and econometric works about state capacity. By emphasizing public finances, we also uncover novel insights about the forces underlying state formation in Italy.“The budget is the skeleton of the state, stripped of any misleading ideologies.”Sociologist Rudolf Goldscheid, 19261


2009 ◽  
pp. 85-96 ◽  
Author(s):  
E. Rustamov

The article considers strategic issues of modernization of the transition economy. The analysis is based on the methodology of the World Economic Forum where special attention is paid to the sequence of the transformation stages. The main conclusion is that modernization should combine implementation of the governance mechanisms with the beneficial use of comparative advantages of the national culture. In fact, modernization of the transition economy should be evolutionary. It is precisely this course of development that is relevant for Azerbaijan which has successfully upgraded its economy in the recent years.


2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  

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.


Author(s):  
Holly Lawford-Smith

Given their size and influence, states are able to inflict harm far beyond the reach of a single individual. But there is a great deal of unclarity about exactly who is implicated in that kind of harm, and how we should think about both culpability and responsibility for it. The idea of popular sovereignty is dominant in classical political theory. It is a commonplace assumption that democratic publics both authorize and have control over what their states do; that their states act in their name and on their behalf. Not In Their Name approaches these assumptions from the perspective of social metaphysics, asking whether the state is a collective agent, and whether ordinary citizens are members of that agent. If it is, and they are, there is a clear case for democratic collective culpability. The book explores alternative conceptions of the state and of membership in the state; alternative conceptions of collective agency applied to the state; the normative implications of membership in the state; and both culpability (from the inside) and responsibility (from the outside) for what the state does. Ultimately, Not In Their Name argues for the exculpation of ordinary citizens and the inculpation of those working in public services, and defends a particular distribution of culpability from government to its members.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jorge Armando López-Lemus

Purpose The purpose of this paper is to identify the influence exerted by a quality management system (QMS) under ISO 9001: 2015 on the quality of public services organizations in Mexico. Design/methodology/approach The methodological design was quantitative, explanatory, observational and transversal, for which a sample of 461 public servants from the state of Guanajuato, Mexico was obtained. To test the hypotheses, a structural equation model (SEM) was developed through the statistical software Amos v.21. For the analysis of the data, software SPSS v.21 was used. Regarding the goodness and adjustment indices of the SEM (χ2 = 720.09, df = 320, CFI = 0.933, TLI = 0.926 and RMSEA = 0.05) which, therefore, proved to be acceptable. Findings According to the results obtained through the SEM model, the QMS under ISO 9001: 2015 is positively and significantly influenced tangible aspects (β1 = 0.79, p < 0.01), reliability (β2 = 0.90, p < 0.01), related to response quality (β3 = 0.93, p < 0.01), guarantees (β4 = 0.91, p < 0.01) and empathy (β5 = 0.88, p < 0.01) of the quality related to public services in Mexico. The study’s key contribution is that it discovered that implementing a QMS in accordance with the ISO 9001: 2015 standard has an impact on the quality of public services, with the most influential quality of response. Similarly, the assurance and dependability of service quality turned out to be important in providing public service quality. Research limitations/implications In this paper, the QMS was only evaluated as a variable that intervenes in the process of obtaining quality in public service under the ISO 9001 standard in its 2015 version. In this regard, the results’ trustworthiness is limited to the extent that the findings may be generalized in the state of Guanajuato, Mexico’s public service. As a result, the scientific community is left primarily focused on service quality to promote new future research. Practical implications The ISO 9001: 2015 standard’s QMS is one of the tools for success in both the commercial and government sectors. However, there are practical limitations, which focus on the time during which managers exercise their vision in the public sector: first, the dynamics that managers play in public policy; second, the length of time they have served in public office; and third, the interest of directors of public institutions to improve the quality of service provided by the government. Other practical consequences concern organizational culture and identity, public servant commitment, senior management or secretaries of government, as well as work and training. Originality/value The findings of this paper are important and valuable because they foster knowledge generation in the public sector through the ISO 9000 quality area. A model that permits the adoption and implementation of a QMS based on the ISO 9001: 2015 standard in public organizations that seek to provide quality in their services offered to the user is also presented to the literature. Similarly, the paper is important because there is currently insufficient research focusing on the variables examined in the context of public service in Mexico.


2012 ◽  
pp. 41-63
Author(s):  
Lorenzo Cuccoli

The article focuses on the evolution of the military technical corps in France between the mid-Eighteenth century and the Restoration, and proposes for them the notion of "State corporation". This phase - an intermediate one between the corps de métier and the corps d'État - was attained first by the engineers and the artillery. These corps selected their officers by competitive examination, which functioned both as an intellectual filter and a social one. The distinction generated by this filter - nurtured by an elitist approach based on meritocracy was not overridden by the Revolution. On the contrary, it was further consecrated by the creation of the École polytechnique, which soon became controlled by the military technical corps. The "State corporation" model was then extended through the École polytechnique to the geographical engineers and the civil public services. The institutional conflicts among the technical corps during the National Constituent Assembly and those between them and the École polytechnique (1794-1799) are analyzed along these interpretative lines. While the former show their corporative resistance of geographical engineers in the name of equality, the latter bring out their corporative resistance to external education of candidates.


2021 ◽  
Vol 12 (4) ◽  
pp. 612-648
Author(s):  
Johannes Scherling

Abstract For a few decades now and most prominently promoted by the US, neoliberal economics have been on the rise, epitomized in recent austerity policies with regard to countries that have met financial trouble. In particular the drive for privatization of core public services relating to basic human needs, such as water, social services or pensions, has been increasingly criticized because of a perceived incompatibility between the profit motive and social solidarity. This article uses a corpus-based analysis of the discourse on privatization in the US of proponents supporting, respectively opposing it, with an overall corpus size of about 230,000 tokens. It examines how the two groups conceptualize privatization differently and which strategies are applied to fore- or background particular aspects of it.


2018 ◽  
Vol 61 (2-3) ◽  
pp. 159-177
Author(s):  
Marcel Paret

How do insecure layers of the working class resist when they lack access to power and organization at the workplace? The community strike represents one possible approach. Whereas traditional workplace strikes target employers and exercise power by withholding labor, community strikes focus on the sphere of reproduction, target the state, and build power through moral appeals and disruptions of public space. Drawing on ethnography and interviews in the impoverished Black townships and informal settlements around Johannesburg, I illustrate this approach by examining widespread local protests in South Africa. Insecurely employed and unemployed residents implemented community strikes by demanding public services, barricading roads and destroying property, and boycotting activities such as work and school. Within these local revolts, community represented both a site of struggle and a collective actor. While community strikes enabled economically insecure groups to mobilize and make demands, they also confronted significant limits, including tensions between protesters and workers.


2015 ◽  
Vol 47 (2) ◽  
pp. 263-281 ◽  
Author(s):  
Rutger Claassen

There has been a remarkable shift in the relationship between market and state responsibilities for public services like health care and education. While these services continue to be financed publicly, they are now often provided through the market. The main argument for this new institutional division of labor is economic: while (public) ends stay the same, (private) means are more efficient. Markets function as ‘mere means’ under the continued responsibility of the state. This article investigates and rejects currently existing egalitarian liberal theories about this division of labor and it presents and defends a new theory of marketization, in which social rights and democratic decision-making occupy center-stage.


2021 ◽  
Author(s):  
Faisal Haq Shaheen

Pakistan’s urban informal sector (IS) has been the subject of increased attention in recent years. In light of national policy failures and the rapid growth of the IS, this study asks whether there are differences in the political will and capacity in engaging the IS between upper and lower tiered state actors, and whether this engagement can be in a sustainable manner. The social contexts of housing, water and sanitation, transportation and labor conditions are examined in the cities of Lahore and Karachi to assess the experiences of the urban informal sector’s engagement with the state. A survey of state and non-state actors is carried out in field interviews to obtain the perspectives of state policies towards the IS as well as to understand the processes, constraints and possible solutions to engaging the IS. Evidence from the study supports the hypothesis that lower tiers of the state are capable of engaging the IS, but due to constraints from upper levels, are unable to do so. The study’s findings suggest that the combination of grassroots civil society efforts in mobilizing the urban IS alongside the provision of well resourced, accountable capacities of lower tiers of municipal government can generate low cost sustainable solutions to urban service delivery. Evidence also points to the benefits of civil society’s engagement with lower tiers of government to ensure that upper-level bureaucrats are held accountable for ill-conceived policy and its failures. The research shows that before success in national and provincial policy reforms can be expected, emphasis of policy has to be on the recognition and development of interactions between the IS and lower tiers of the state.


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