scholarly journals Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America: Forcing and Encouraging Lawful Conduct of Taxpayers

2019 ◽  
Vol 7 (1) ◽  
pp. 4-54 ◽  
Author(s):  
Elena Ovcharova ◽  
Kirill Tasalov ◽  
Dina Osina
Keyword(s):  
United Kingdom ◽  
Tax Compliance ◽  
The United States ◽  
Control Measures ◽  
Tax Legislation ◽  
The United Kingdom ◽  
The Usa ◽  
History Of ◽  
Entire History ◽  
Lawful Conduct

The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime for the state, but in the entire history of taxation no jurisdiction has been able to achieve full tax collection solely based on a persuasive method. At the same time, owing to the limited resources of tax administrations, in practice there is no real opportunity to examine absolutely every taxpayer. For specifically this reason, a risk-based approach to carrying out tax control with a reasonable combination of both incentive measures and the enforcement of compliance with tax legislation is becoming increasingly relevant. The authors consider the implementation of a risk-based approach and its effect on tax compliance, on the choice of tax control measures, and on depth and scope in terms thereof, using the example of the experience of Russia, the United Kingdom and the USA. The article also pays special attention to an analysis of incentive measures and the enforcement of tax compliance in these jurisdictions.

Belonging

2018 ◽  
pp. 57-80
Author(s):  
Mary Gilmartin ◽  
Patricia Burke Wood ◽  
Cian O’Callaghan
Keyword(s):  
United States ◽  
United Kingdom ◽  
Common Sense ◽  
The United States ◽  
The United Kingdom ◽  
The Face ◽  
History Of

This chapter discusses the issue of belonging. It first focuses on citizenship, which is often described as formal belonging. While citizenship is regularly framed as ‘natural’ and ‘common sense’, it is argued that it is never fully stable or secure. This is shown in practice through the example of the United Kingdom and Ireland, specifically, how the Brexit vote has had knock-on consequences for how citizenship and belonging is being re-imagined in both places. This is contrasted with the practice of citizenship in the United States, where, despite effusive expressions of unity, articulations of belonging have a deep history of division and exclusion. It considers both the barriers to formal belonging experienced by undocumented residents of the United States and the ways in which citizens themselves struggle to achieve inclusion and equality in the face of increasingly explicit intolerance.

The Response to Acquired Brain Injury in the United Kingdom: A Comparative Review

2019 ◽  
Vol 33 (2) ◽  
pp. 112-125
Author(s):  
Sophie Vivien Foster ◽  
Charles Edmund Degeneffe
Keyword(s):  
United Kingdom ◽  
Brain Injury ◽  
Best Practice ◽  
Acquired Brain Injury ◽  
The United States ◽  
The United Kingdom ◽  
Comparative Review ◽  
The Us ◽  
Care Systems ◽  
History Of

Background and ObjectiveThis article compares the policy, care systems, and legislation surrounding acquired brain injury (ABI) in the United Kingdom (UK) and the United States (US). Consistent with their shared histories, many similarities in terms of culture, language, and politics, and their history of cooperative relations in military and diplomatic efforts, the US and UK have taken similar approaches toward meeting the needs of persons with ABI and their family caregivers. However, important distinctions exist.Method and FindingsThrough a comprehensive narrative review, the article describes both common as well as distinct aspects of the system of ABI services from acute care through to long-term community rehabilitation.ConclusionsThe article concludes by discussing areas of potential collaboration in research, services, policy, and training to advance best practice approaches in both nations.

‘A splendid innovation, these English titles!’ The invention of subtitling in the USA and the UK

2019 ◽  
pp. 267-290
Keyword(s):  
United States ◽  
United Kingdom ◽  
Foreign Language ◽  
The United States ◽  
Silent Films ◽  
The United Kingdom ◽  
The Usa ◽  
Methodological Problems ◽  
The Uk

This chapter offers the first account of the beginning of subtitling in the United Kingdom and in the United States. The release of foreign-language films with superimposed English titles began in both countries in the course of 1931, and became generalised in 1932. The chapter discusses early experiments in titling, including the use of interpolated titles after the fashion of silent films. It also raises a number of methodological problems, including the difficulty of interpretation of press data. This difficulty means that as yet we have only a provisional picture of early subtitling practices in the UK and USA, and for several of these early subtitled versions the nature and extent of the titling is not known. The chapter also discusses the question of survival of the material artefacts of these subtitled versions.

Mapping Differentiated Integration

2020 ◽  
pp. 47-66
Author(s):  
Frank Schimmelfennig ◽  
Thomas Winzen
Keyword(s):  
United Kingdom ◽  
Member States ◽  
The United Kingdom ◽  
Differentiated Integration ◽  
History Of ◽  
Entire History ◽  
Law And Legislation ◽  
Dramatic Growth ◽  
Over Time ◽  
The Eu

This chapter maps the development of differentiated integration over the entire history of the EU and across all member states and policies. It shows that differentiation has been on the rise in treaty law and legislation. Yet, relative to the dramatic growth in EU authority and member states over time, there is no evidence for a trend towards ‘ever looser union’. This chapter further shows that differentiated integration is mainly ‘multi-speed’. Most national opt-outs are temporary and end after a few years. However, there is evidence for ‘multi-tier’ integration, too. A small and stable periphery has formed driven by Denmark and the United Kingdom. While there is no sign of multi-menu integration, differentiation also has a policy dimension in that the integration and differentiation of core state powers shapes the evolving multi-tier structure of the EU. In contrast, the EU’s market and flanking policies constitute the domain of multi-speed integration.

Guide to the sources for the history of the nations

Itinerario ◽  
1977 ◽  
Vol 1 (2) ◽  
pp. 39-43
Author(s):  
Marius Roessingh
Keyword(s):  
United States ◽  
United Kingdom ◽  
The Netherlands ◽  
The United States ◽  
General Introduction ◽  
Cape Of Good Hope ◽  
The United Kingdom ◽  
History Of ◽  
Language Of Publication

The volumes of this series are published for the greater part by Inter Documentation Company AG, Switzerland (IDC). They are all of the same format and contain a general introduction in English, French, and, if necessary, in the language of publication. It is stated in this introduction that the volumes for Belgium, The United Kingdom and the United States will appear separately. This also holds for the Netherlands (see below: ROESSINGH and VISSER, forthcoming). Except for the United States and the United Kingdom volumes, which list documents relating to the whole continent, the guide only takes into account sources relating to Africa south of the Sahara, from Mauritania and Sudan to the Cape of Good Hope and including Madagascar and the off-shore islands (see also below: the Inventory ed. by C.Giglio).

The documentation of Byelorussian art: a selected annotated bibliography

1992 ◽  
Vol 17 (2) ◽  
pp. 5-15
Author(s):  
Halina Rusak
Keyword(s):  
United Kingdom ◽  
Annotated Bibliography ◽  
Cultural Expression ◽  
The United Kingdom ◽  
Annotated List ◽  
The Usa ◽  
History Of ◽  
Art And Architecture

A selected, annotated list of books on Byelorussian art and architecture is preceded by a brief introduction to the history of the Byelorussian people and Byelorussian culture from the medieval Principality of Polatsk to present day independence. Byelorussian culture survives in spite of oppression from both Tsarist Russia and from the USSR which permitted cultural expression but only on its own somewhat unpredictable terms. A number of books on Byelorussian art were published during the Soviet era, and especially in the post-Stalinist period, but generally in Russian as distinct from Byelorussian. Some material on Byelorussian topics has also been published in the USA and the United Kingdom.

Goodwill accounting standards in the United Kingdom, the United States, France, and Japan

2018 ◽  
Vol 23 (3) ◽  
pp. 314-337 ◽  
Author(s):  
Clémence Garcia ◽  
Yuko Katsuo ◽  
Carien van Mourik
Keyword(s):  
United States ◽  
United Kingdom ◽  
The United States ◽  
Time Frame ◽  
Current Debate ◽  
Accounting Systems ◽  
The United Kingdom ◽  
Stakeholder Model ◽  
History Of ◽  
Phases Of Development

In this article, we revisit the history of accounting for goodwill in the United Kingdom, the United States, France, and Japan following the conclusions and predictions of Ding, Richard and Stolowy (2008). We aim at verifying whether the four phases of development of the accounting for goodwill between 1880 and 2005 are actually determined by the global change from a stakeholder model of corporate governance to a shareholder model. An extended time frame of analysis (until 2016) is considered in this study, which includes Japan among the country-specific accounting systems investigated. Our findings do not support Ding et al.’s predictions for Japan and demonstrate a disagreement between those countries which consider goodwill as a depleting asset and those which consider goodwill as a permanent asset. This observation might explain better the current debate concerning international harmonization on goodwill.

Decentering Modern German History àl'américaine:A Look at the French Historiography

2018 ◽  
Vol 51 (1) ◽  
pp. 108-113 ◽  
Author(s):  
Sandrine Kott
Keyword(s):  
United States ◽  
United Kingdom ◽  
Scientific Community ◽  
English Language ◽  
The United States ◽  
German History ◽  
Central European ◽  
The United Kingdom ◽  
German Speaking ◽  
History Of

Every good humanities journal emerges from and is produced by a specific scientific community that shapes its content and its style.Central European History(CEH) is no exception. For me, i.e., a French historian of Germany teaching at a Swiss university in Geneva,CEHisthejournal to read in order to follow the more recent and innovative English-language scholarship on the history of Germany and German-speaking countries. Most of the articles published in the journal are written by historians based in the United States or in the United Kingdom (and its dominions), and most of the books that are reviewed originate from the same community, with the notable exception of ones by German authors.

Sign in / Sign up

Export Citation Format

Share Document