scholarly journals Constitutional Provisions Pertaining to Taxes and its Implication for GST

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Sandeep Jain
Keyword(s):  
Tax Evasion ◽  
Local Governments ◽  
State Governments ◽  
Central State ◽  
Double Taxation ◽  
Goods And Services ◽  
State And Local ◽  
The Government ◽  
Set Up ◽  
Theoretical Issues

A federal set up creates a multiple polity based on divided functions and powers among central, state and local governments. This paper explains the principal theoretical issues involved in financial relations between different layers of the government in a federal set up. It looks at the distribution of taxation powers between the Centre and state governments. It also outlines the special provisions with respect to Goods and Services Tax and sharing of Central taxes. The distribution of taxation powers between the Centre and the States is meant to minimise tax problems in a federal set up such as double taxation, tax rivalry among States, duplicate tax administration, and tax evasion. Constitutional division of taxation powers between the Union and the States in India rests on economic and administrative considerations, which are examined in this paper.

E-Governance vs. E-Readiness in Urban Municipal Governments in Tamil Nadu, India

2011 ◽  
pp. 1-23
Author(s):  
Abdul Razak Mohamed
Keyword(s):  
Local Governments ◽  
Tamil Nadu ◽  
World Order ◽  
Governance System ◽  
Central State ◽  
Municipal Governments ◽  
Service Delivery Systems ◽  
State And Local ◽  
The Government ◽  
Planning Development

The fast growing information and communication technology (ICT) sector brought in the use of computers, internet and mobile phones not only by the technocrats but also by the general public to receive and send communication faster, cheaper and easier. This situation brought out visible changes in people life, government function and cities spatial form and structure. Globally, the e-Governance system approach attempts to change the government-centered planning and delivery of civic services to people-centered planning and execution of development. It is also evident that the transformation is prominent not only in the planning and production of services but also in terms of urban local government system. This is to state that there are two noticeable visible changes in the government system such as (a) Government to Governance, and (b) Governance to e-Governance. These changes make the central, state and local governments more responsible, transparent, and participatory in terms of planning, development and management of towns and cities. But due to the urgency and cope with the World order the central, state and local governments in India introduce e-Governance without looking into the concept of e-Readiness. This chapter attempts to explore the basic question such as how the application of e-Governance system to be considered as an important means towards improvement in the service delivery systems of urban local governments within the perspective of e-Readiness.

Trends in Public–Private Pay Parity in State and Local Governments

2016 ◽  
Vol 38 (3) ◽  
pp. 303-331 ◽  
Author(s):  
Gregory B. Lewis ◽  
Rahul Pathak ◽  
Chester S. Galloway
Keyword(s):  
Private Sector ◽  
Labor Economics ◽  
Local Governments ◽  
College Graduates ◽  
Census Data ◽  
State Governments ◽  
Public Employees ◽  
Total Compensation ◽  
Economics Model ◽  
State And Local

Have state and local governments (SLGs) achieved pay parity with the private sector? The answer depends on how one defines parity. Using a standard labor economics model on U.S. Census data from 1990 to 2014, we find different patterns if we focus on pay, on pay plus benefits, or on total compensation within an occupation. All approaches indicate that pay is higher in local than in state governments and that Blacks, Hispanics, and employees without college diplomas earn higher pay in SLGs than in the private sector. In contrast, Whites, Asians, and college graduates are less likely to enjoy higher pay working in SLGs than in the private sector. Unsurprisingly, states with more liberal and Democratic legislatures pay public employees better, relative to workers in the private sector.

People’s Movement in Odisha: An Assessment

2017 ◽  
Vol 63 (2) ◽  
pp. 265-283
Author(s):  
Subhendu Ranjan Raj
Keyword(s):  
Human Rights ◽  
Large Scale ◽  
Civil Disobedience ◽  
The State ◽  
State Governments ◽  
Growth Strategies ◽  
Protest Movements ◽  
The People ◽  
The Government ◽  
Set Up

Development process in Odisha (before 2011 Orissa) may have led to progress but has also resulted in large-scale dispossession of land, homesteads, forests and also denial of livelihood and human rights. In Odisha as the requirements of development increase, the arena of contestation between the state/corporate entities and the people has correspondingly multiplied because the paradigm of contemporary model of growth is not sustainable and leads to irreparable ecological/environmental costs. It has engendered many people’s movements. Struggles in rural Odisha have increasingly focused on proactively stopping of projects, mining, forcible land, forest and water acquisition fallouts from government/corporate sector. Contemporaneously, such people’s movements are happening in Kashipur, Kalinga Nagar, Jagatsinghpur, Lanjigarh, etc. They have not gained much success in achieving their objectives. However, the people’s movement of Baliapal in Odisha is acknowledged as a success. It stopped the central and state governments from bulldozing resistance to set up a National Missile Testing Range in an agriculturally rich area in the mid-1980s by displacing some lakhs of people of their land, homesteads, agricultural production, forests and entitlements. A sustained struggle for 12 years against the state by using Gandhian methods of peaceful civil disobedience movement ultimately won and the government was forced to abandon its project. As uneven growth strategies sharpen, the threats to people’s human rights, natural resources, ecology and subsistence are deepening. Peaceful and non-violent protest movements like Baliapal may be emulated in the years ahead.

scholarly journals Impediments and Solutions in the Process of GST Registration

2019 ◽  
Vol 8 (4) ◽  
pp. 1361-1369
Keyword(s):  
Successful Implementation ◽  
Trade Restrictions ◽  
Indian Government ◽  
Central State ◽  
Tax System ◽  
Registration System ◽  
Goods And Services ◽  
Competitive Edge ◽  
State And Local ◽  
State And Local Taxes

The strength of a nation’s economy depends upon the system of taxation which If taken correct approaches, can keeps revenue consistent, stimulates industrial activity and manages growth in our economy. The Indian government has made an ambitious shift by introducing Goods and Services Tax (GST) tax policies. The strategy is to present modern, transparent and technology-driven indirect tax system. The new tax system aimed to sharpen the competitive edge of a 230 crores ($2.3 Trillian) Indian economy driven by internal trade restrictions and a raft of central, state and local taxes. After two years of its introduction, the new system is yet to settle down and being considered puzzling on many dimensions. Even after proper beginning, the GST registration system is facing barriers relevant to documentation, technology, stakeholder willingness, etc. This paper aimed to rank the potential impediments to GST registration of restaurants in Hyderabad. The outcome of this paper will help new registration seeks to understand new taxes system in general and will intimate the ground reality to authorities responsible for its successful implementation. This paper presents a case study of the issues faced by the restaurants in Hyderabad during GST registration in these two years of implementation. Solutions to these issues have been proposed in this paper, which may be helpful for the new entrepreneurs to register on GST portal.

scholarly journals The Lesson from the Modern American Federalism: A Challenge to Effective Public Policy Performance

2018 ◽  
Vol 10 (2) ◽  
pp. 300-320 ◽  
Author(s):  
Geiguen Shin
Keyword(s):  
Public Policy ◽  
Local Governments ◽  
Power Relationship ◽  
Federal System ◽  
State Governments ◽  
Quarter Century ◽  
Policy Performance ◽  
The Past ◽  
State And Local ◽  
American Federalism

Abstract Contemporary U.S. federalism particularly since the late1960s has evolved over the course of pluralism alternating exercisable governmental powers between the federal and state governments. The complexity of the power relationship has been observed in a variety of policies during the past quarter-century as has the discussion of whether or not contemporary U.S. federalism has developed in a way that increase effective public policy performance. Focusing mainly on the period of the past 50 years of U.S. federalism history, this article suggests that federalism dynamics have not exercised either constant liberal or conservative influence on public policy performance. Instead, this article suggests that the clear functional responsibility between the federal government and state and local governments have characterized contemporary U.S. federalism-more federal responsibility for redistribution and more state and local responsibility for development, which in turn increased public policy performance. This feature has been quite substantial since 1970s. As a result, this article suggests that despite the increased complexity of the U.S. federal system, it has evolved in such an appropriate way that would increase the efficiency of federal system by dividing a clear intergovernmental responsibility on major policy platforms.

Within Source Diversification When the Going Gets Tough: Examining Alterations to Human Service Nonprofit Funding by Levels of Government

2021 ◽  
pp. 45-66
Keyword(s):  
Nonprofit Organizations ◽  
Human Service ◽  
Local Governments ◽  
The United States ◽  
Government Funding ◽  
Federal State ◽  
The Great Recession ◽  
Nonprofit Funding ◽  
State And Local ◽  
The Government

Government increasingly relies on nonprofit organizations to deliver public services, especially for human services. As such, human service nonprofits receive a substantial amount of revenue from government agencies via grants and contracts. Yet, times of crises result in greater demand for services, but often with fewer financial resources. As governments and nonprofits are tasked to do more with less, how does diversification within the government funding stream influence government-nonprofit funding relationships? More specifically, we ask: How do the number of different government partners and the type of government funder—federal, state, or local—influence whether nonprofits face alterations to government funding agreements? Drawing upon data from over 2,000 human service nonprofits in the United States, following the Great Recession, we find nonprofit organizations that only received funds from the federal government were less likely to experience funding alterations. This helps to illustrate the economic impact of the recession on state and local governments as well as the nonprofit organizations that partner with them.

Evolution of cities in Borneo: a kaleidoscope of urban landscapes for planning future resilient cities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marek Kozlowski ◽  
Rahinah Ibrahim ◽  
Khairul Hazmi Zaini
Keyword(s):  
Urban Planning ◽  
Urban Development ◽  
Local Governments ◽  
Cultural Tradition ◽  
Urban Landscapes ◽  
Central State ◽  
Unique Region ◽  
Content Type ◽  
Tropical Regions ◽  
State And Local

PurposeThis study aims to examine the trajectory of the urban growth of Borneo by portraying its resilient settlements in the pre-colonial times, tropical sensitive colonial architecture, the built environment of the post–independence period and finally the contemporary city image. This is followed by a comparative study of its major urban centres and determining how globalisation and neoliberalism impact the traditional urban settlements of this island and poses a threat to its rich biodiversity.Design/methodology/approachThis study uses case study research methodology involving selected cities on the Island of Borneo including Kota Kinabalu, Sandakan, Miri and Kuching (Sabah and Sarawak, Malaysia), Bandar Seri Begawan (Brunei), and major cities of the state of Kalimantan, Indonesia. Data collection includes a literature review, content analysis, field assessment and observations. The major research objectives would address past and current issues in the selected urban environment of Borneo. They address the historical evolution of major cities of Borneo, current urban development trends, the deterioration of the traditional urban fabric as a result of post–independence development and later globalisation.FindingsThis study found that the rich cultural tradition and climate-responsive architecture from the past have been discontinued to pave way for fast track and often speculative development. The results contribute in the convergence of existing shortcomings of cities from three nations on Borneo Island in guiding future sustainable urban planning agenda for achieving a resilient city status while reinstating the character and the sense of place. The study expects the recommendations to become prerequisites for future urban planning in sensitive tropical regions.Originality/valueThis research identified a new “Borneo approach” to urban development. The study strongly recommends top priorities for the central, state and local governments of Malaysia, Brunei and Indonesia allowing the planners and decision-makers to establish a new tropical urban planning initiative with the ample design practice for this unique region in Southeast Asia. The results of this study can serve as the guiding principles for other urban environments in fragile and sensitive tropical regions.

What Americans Want from Public Schools

2003 ◽  
Author(s):  
Jennifer L. Hochschild ◽  
Nathan Scovronick
Keyword(s):  
United States ◽  
Public Schools ◽  
Local Governments ◽  
American Dream ◽  
The United States ◽  
Benjamin Franklin ◽  
State Governments ◽  
European Welfare State ◽  
The Government ◽  
Main Activity

AMERICANS CONTINUE TO FOLLOW the advice of Benjamin Franklin in making “the proper education of youth” the most important American social policy. Public education uses more resources and involves more people than any other government program for social welfare. It is the main activity of local governments and the largest single expenditure of almost all state governments. Education is the American answer to the European welfare state, to massive waves of immigration, and to demands for the abolition of subordination based on race, class, or gender. Although public schools in the United States are expected to accomplish a lot for their students, underlying all of these tasks is the goal of creating the conditions needed for people to believe in and pursue the ideology of the American dream. Our understanding of the American dream is the common one, described by President Clinton this way: “The American dream that we were all raised on is a simple but powerful one—if you work hard and play by the rules you should be given a chance to go as far as your God-given ability will take you.” The dream is the unwritten promise that all residents of the United States have a reasonable chance to achieve success through their own efforts, talents, and hard work. Success is most often defined in material terms, but everyone gets to decide what it is for himself or herself. The first man to walk across Antarctica talks about this idea in the same way as people who make their first million: “The only limit to achievement,” he said, “is the limit you place on your own dreams. Let your vision be guided by hope, your path be adventurous, and the power of your thoughts be directed toward the betterment of tomorrow.” The American dream is a brilliant ideological invention, although, as we shall see, in practice it leaves much to be desired. Its power depends partly on the way it balances individual and collective responsibilities. The role of the government is to make the pursuit of success possible for everyone. This implies strict and complete nondiscrimination, universal education to provide the means for pursuing success, and protection for virtually all views of success, regardless of how many people endorse them.

Government and Fiscal Policy in American Economic History

2018 ◽  
pp. 194-224
Author(s):  
John Joseph Wallis
Keyword(s):  
United States ◽  
Economic Development ◽  
Economic History ◽  
Local Governments ◽  
Property Tax ◽  
The United States ◽  
State Governments ◽  
Payroll Taxes ◽  
The Third ◽  
State And Local

Over the last 225 years, government finances in the United States have gone through three distinct stages. In the first stage, 1790–1850, state governments actively pursued policies to promote economic development and financed them from revenues from state investments. In the second, 1850–1930, local governments became the most important level of government, as measured by revenues and expenditures, and revenues shifted toward the property tax. In the third period, 1930 to the present, the national government became the most active and largest level of government, financed through income and payroll taxes, and developed an extensive network of grants to state and local governments. The chapter tracks the changes in sources of revenues and purpose of expenditures, with specific attention paid to military spending over the entire period.

Inter-Governmental Relations in the Provision of Local E-Services

2011 ◽  
pp. 1120-1124
Author(s):  
R. Kelso
Keyword(s):  
Federal Government ◽  
Local Governments ◽  
Economies Of Scale ◽  
New Technologies ◽  
The State ◽  
Federal State ◽  
State Governments ◽  
Political Commentary ◽  
Commonwealth Government ◽  
State And Local

Australia is a nation of 20 million citizens occupying approximately the same land mass as the continental U.S. More than 80% of the population lives in the state capitals where the majority of state and federal government offices and employees are based. The heavily populated areas on the Eastern seaboard, including all of the six state capitals have advanced ICT capability and infrastructure and Australians readily adopt new technologies. However, there is recognition of a digital divide which corresponds with the “great dividing” mountain range separating the sparsely populated arid interior from the populated coastal regions (Trebeck, 2000). A common theme in political commentary is that Australians are “over-governed” with three levels of government, federal, state, and local. Many of the citizens living in isolated regions would say “over-governed” and “underserviced.” Most of the state and local governments, “… have experienced difficulties in managing the relative dis-economies of scale associated with their small and often scattered populations.” Rural and isolated regions are the first to suffer cutbacks in government services in periods of economic stringency. (O’Faircheallaigh, Wanna, & Weller, 1999, p. 98). Australia has, in addition to the Commonwealth government in Canberra, two territory governments, six state governments, and about 700 local governments. All three levels of government, federal, state, and local, have employed ICTs to address the “tyranny of distance” (Blainey, 1967), a term modified and used for nearly 40 years to describe the isolation and disadvantage experienced by residents in remote and regional Australia. While the three levels of Australian governments have been working co-operatively since federation in 1901 with the federal government progressively increasing its power over that time, their agencies and departments generally maintain high levels of separation; the Queensland Government Agent Program is the exception.

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